61.assessed level of material misstatement risk 重大错报风险的评估水平 Es;;t83p
62.simall business 小规模企业
KOSyh<&
63.accounting system 会计系统 \Hum }0[
64.test of control 控制测试 <-)9>c:k
65.walk-through test 穿行测试 8~5|KO >F
66.communication 沟通 u%opY<h
67.flow chart 流程图 |~NeB"l{
68.reperformance of internal control 重新执行 R<g =\XO'y
69.audit evidence 审计证据 *Mi6
70.substantive procedures 实质性程序 `Cj,HI_/*
71.assertions 认定 N(R,8GF5G
72.esistence 存在 .BL:h&h|y
73.occurrence 发生 D44I"TgqD
74.completeness 完整性 |h,FUj<r
75.rights and obligations 权利和义务 Ekf
2NT
76.valuation and allocation 计价和分摊 4A~)b"j5
77.cutoff 截止 4(m3c<'P
78.accuracy 准确性 iEhDaC[e(b
79.classification 分类 h.b+r~u
80.inspection 检查 cdsQ3o
81.supervision of counting 监盘 % +8
82.observation 观察 E& ]_U$
83.confirmation 函证 6D^%'[4t
84.computation 计算 n\~yX<;X3
85.analytical procedures 分析程序 2{};6{yz
86.vouch 核对 GTFl}t
87.trace 追查 h544dNo&
88.audit sampling 审计抽样 M9g1d7%
89.error 误差 JS2!)aqc
90.expected error 预期误差 SRk7gfP*q
91.population 总体 !:J<pWN"
92.sampling risk 抽样风险 Ph\F'xROe
93.non- sampling risk 非抽样风险 L&HzN{K
94.sampling unit 抽样单位 4`0;^K.
95.statistical sampling 统计抽样 4H9xO[iM
96.tolerable error 可容忍误差 Ap,q
`
S
97.the risk of under reliance 信赖不足风险 H2]BMkum
98.the risk of over reliance 信赖过度风险 -9Xw]I#QR
99.the risk of incorrect rejection 误拒风险 9jjL9f_3
100. the risk of incorrect acceptance 误受风险 fW[.r== Kf
101.working trial balance 试算平衡表 .Bijc G
102.index and cross-referencing 索引和交叉索引 tQnJS2V"{u
103.cash receipt 现金收入 bgXc_>T6_y
104.cash disbursement 现金支出 _Fvsi3d/
105.bank statement 银行对账单 }'_ :XKLj
106.bank reconciliation 银行存款余额调节表 9;:7e*x]lc
107.balance sheet date 资产负债表日 G[B*TM6$
108.net realizable value 可变现净值 @f'
AWeJ2
109.storeroom 仓库 Ko}7$2^
110.sale invoice 销售发票 ?(M\
:`G'
111.price list 价目表 C9+Dw#-fV
112.positive confirmation request 积极式询证函 +{bh
113.negative confirmation request 消极式询证函 Cj=J;^vf
114.purchase requisition 请购单 zN/Gy}
115.receiving report 验收报告 6!o/~I#
116.gross margin 毛利 4w2L?PDMi
117.manufacturing overhead 制造费用 '|+=B u
118.material requisition 领料单 o}W7.7^2
119.inventory-taking 存货盘点 6P6Jx;
120.bond certificate 债券 $q=hcu
121.stock certificate 股票 @) ]t8(
122.audit report 审计报告 2f
/bEpi
123.entity 被审计单位 $o::PDQ?
124.addressee of the audit report 审计报告的收件人 c'[( d5^|
125.unqualified opinion 无保留意见 kfIbgya
126.qualified opinion 保留意见 ^W{eO@
127.disclaimer of opinion 无法表示意见 }8X:?S
%
128.adverse opinion 否定意见