61.assessed level of material misstatement risk 重大错报风险的评估水平 G[ #R 1'
62.simall business 小规模企业 ey[Z<i1
63.accounting system 会计系统 l
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64.test of control 控制测试 p\;8?x
65.walk-through test 穿行测试 -['& aey}a
66.communication 沟通 0vSPeZ
67.flow chart 流程图 srN7
68.reperformance of internal control 重新执行 +<p&Va#
69.audit evidence 审计证据 08^f|K
70.substantive procedures 实质性程序 svEe@Kt`
71.assertions 认定 7"aN7Q+EbI
72.esistence 存在 |?^qsnB
73.occurrence 发生 PH8
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74.completeness 完整性 'bM=
75.rights and obligations 权利和义务 j~ds)dW%`&
76.valuation and allocation 计价和分摊 9{A4>
77.cutoff 截止 &)tv4L&
78.accuracy 准确性 psIo[.$rTk
79.classification 分类 wt9f2
80.inspection 检查
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81.supervision of counting 监盘 !^MwE]
82.observation 观察 @o?Y[BR
83.confirmation 函证 ju[y-am$/
84.computation 计算 "DvZCf[}
85.analytical procedures 分析程序 J`[jub
86.vouch 核对 ZaY|v-
87.trace 追查 4l*cX1!
88.audit sampling 审计抽样 ZoJqJWsd
89.error 误差 JK!`uG+v
90.expected error 预期误差 7w9'xY
91.population 总体 jGkDD8K [
92.sampling risk 抽样风险 !'#
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93.non- sampling risk 非抽样风险 k.54lNl
94.sampling unit 抽样单位 \ Qx%76
95.statistical sampling 统计抽样 q+8de_"]
96.tolerable error 可容忍误差 -UidU+ES;
97.the risk of under reliance 信赖不足风险 d]|K%<+(
98.the risk of over reliance 信赖过度风险 Y{dX[^[
99.the risk of incorrect rejection 误拒风险 ;/4x.t#b
100. the risk of incorrect acceptance 误受风险 [6g$;SicT
101.working trial balance 试算平衡表 .Y7Kd+)s)L
102.index and cross-referencing 索引和交叉索引 L |#0CRiN
103.cash receipt 现金收入 %4M,f.[e
104.cash disbursement 现金支出 j]%XY+e
105.bank statement 银行对账单 @ls/3`E/5E
106.bank reconciliation 银行存款余额调节表 ; (}~m&p
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 4*f+np
109.storeroom 仓库 {Z <`@\K3
110.sale invoice 销售发票 ~e,l2
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111.price list 价目表 5K?/-0yG
112.positive confirmation request 积极式询证函 G^h:#T
113.negative confirmation request 消极式询证函 29G el
114.purchase requisition 请购单 !+Y+P?
115.receiving report 验收报告 R%2.N!8v
116.gross margin 毛利 f0^s<:*
117.manufacturing overhead 制造费用 W)f=\.7
118.material requisition 领料单 =c,7uB
119.inventory-taking 存货盘点 G,<d;:
120.bond certificate 债券 I<<1mEk
121.stock certificate 股票 FhBV.,bU,m
122.audit report 审计报告 1]0;2THx
123.entity 被审计单位 w1zMY:9
124.addressee of the audit report 审计报告的收件人 z8kebS&5
125.unqualified opinion 无保留意见 dJrUcZBr
126.qualified opinion 保留意见 ^uw]/H3?
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127.disclaimer of opinion 无法表示意见 1D[>oK\
128.adverse opinion 否定意见