61.assessed level of material misstatement risk 重大错报风险的评估水平 =kO@ Gk?
62.simall business 小规模企业 VIYV92[
63.accounting system 会计系统 acP
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64.test of control 控制测试 "
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65.walk-through test 穿行测试 UKYupLu5
66.communication 沟通 pe#*I/)b
67.flow chart 流程图 /h-6CR
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68.reperformance of internal control 重新执行 @tQ2E}psP,
69.audit evidence 审计证据 1t%<5O;R
70.substantive procedures 实质性程序 gA"<MI'y
71.assertions 认定 9,K
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72.esistence 存在 *JS"(. '(
73.occurrence 发生 X{'wWWZC
74.completeness 完整性 )(.%QSA\C
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 %Il ;B~t
77.cutoff 截止 &
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78.accuracy 准确性 3z$HKG
79.classification 分类 aa!a&L|!
80.inspection 检查 s7
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81.supervision of counting 监盘 2|
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82.observation 观察
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83.confirmation 函证 WRY~fM
84.computation 计算 Yd.02 7
85.analytical procedures 分析程序 F\Y,JUn[G
86.vouch 核对 9Yd-m
87.trace 追查 Z3Gm
88.audit sampling 审计抽样 Jtpa@!M
89.error 误差 7Qt2gf
90.expected error 预期误差 j]#wrm
91.population 总体 `TAcZl=8
92.sampling risk 抽样风险 ^xmZ|f-
93.non- sampling risk 非抽样风险 EuLXtq
94.sampling unit 抽样单位 <gR`)YF7
95.statistical sampling 统计抽样 xV?*!m$V%R
96.tolerable error 可容忍误差 .?70=8{
97.the risk of under reliance 信赖不足风险 &1oaZY w
98.the risk of over reliance 信赖过度风险 |o|gP8
99.the risk of incorrect rejection 误拒风险 Ys)+9yPPn
100. the risk of incorrect acceptance 误受风险 v'K
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101.working trial balance 试算平衡表 XEa~)i{O
102.index and cross-referencing 索引和交叉索引 )< l\jfx e
103.cash receipt 现金收入 v^;-@ddr
104.cash disbursement 现金支出 }]tFz}E\
105.bank statement 银行对账单 N*HH,m&
106.bank reconciliation 银行存款余额调节表 k RQ~hRT6
107.balance sheet date 资产负债表日 5a8JVDLX^
108.net realizable value 可变现净值 >@z d\}@W
109.storeroom 仓库 ;Sy/N||
110.sale invoice 销售发票 Jm%mm SYK
111.price list 价目表 m\/>C|f\
112.positive confirmation request 积极式询证函 vT&j{2U7XW
113.negative confirmation request 消极式询证函 <( cM*kV
114.purchase requisition 请购单 SHytyd
115.receiving report 验收报告 5FZ47m ~{Z
116.gross margin 毛利 `D4oAx d9
117.manufacturing overhead 制造费用 S!u6dz^[$X
118.material requisition 领料单 o; 6fvn
119.inventory-taking 存货盘点 "^Y6ctw
120.bond certificate 债券
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121.stock certificate 股票 4c
122.audit report 审计报告 -*rHB&e
123.entity 被审计单位 9e0C3+)CY
124.addressee of the audit report 审计报告的收件人 4 0p3Rv
125.unqualified opinion 无保留意见 Gg'<Q.
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126.qualified opinion 保留意见 0S%tsXt+
127.disclaimer of opinion 无法表示意见 u,:CJ[3
128.adverse opinion 否定意见