61.assessed level of material misstatement risk 重大错报风险的评估水平 @2>A\0U
62.simall business 小规模企业 {$,t^hd
63.accounting system 会计系统 sp=;i8Y 3
64.test of control 控制测试 oa4{s&db-
65.walk-through test 穿行测试 z}>
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66.communication 沟通 =Oo=&vA.oc
67.flow chart 流程图 6FYO5=R
68.reperformance of internal control 重新执行 UMcQqV+vT
69.audit evidence 审计证据 )=KD
70.substantive procedures 实质性程序 *]
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71.assertions 认定 !
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72.esistence 存在 !fwMkws
73.occurrence 发生 #H0-Fwo
74.completeness 完整性 }XJA#@
75.rights and obligations 权利和义务 TuF;>{~}
76.valuation and allocation 计价和分摊 g4Y1*`}
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77.cutoff 截止 ]LcCom:]
78.accuracy 准确性 b0QC91
79.classification 分类
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80.inspection 检查 (gdi2
81.supervision of counting 监盘 _6y#?8RMB
82.observation 观察 d:j65yu
83.confirmation 函证 6o
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84.computation 计算 aYJTSgW
85.analytical procedures 分析程序 uq.!{3)8
86.vouch 核对 })v`` +
87.trace 追查 }:04bIaV
88.audit sampling 审计抽样 {`-f<>N3
89.error 误差 'AU:[eyUV
90.expected error 预期误差 25NTtj:X
91.population 总体 SauX C
92.sampling risk 抽样风险 8h,>f#)0c
93.non- sampling risk 非抽样风险 ';>]7oT`
94.sampling unit 抽样单位 <D_UF1Pk
95.statistical sampling 统计抽样 /AT2<w
96.tolerable error 可容忍误差 LqZsH0C
97.the risk of under reliance 信赖不足风险 No|T#=BZ[
98.the risk of over reliance 信赖过度风险 S2;u!f
99.the risk of incorrect rejection 误拒风险 t<F*ODn
100. the risk of incorrect acceptance 误受风险 &nKb<o
101.working trial balance 试算平衡表 H
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102.index and cross-referencing 索引和交叉索引 *Y:;fl +v
103.cash receipt 现金收入 _Se0,Uns
104.cash disbursement 现金支出 PVC Fh$pnw
105.bank statement 银行对账单 C2X$ bX"
106.bank reconciliation 银行存款余额调节表 [w1 4hHnq
107.balance sheet date 资产负债表日 '<Fr}Cn
108.net realizable value 可变现净值 sz"N,-<Ig
109.storeroom 仓库 Whd\Ub8(
110.sale invoice 销售发票 G!G]*p5
111.price list 价目表
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112.positive confirmation request 积极式询证函 (aeS+d x
113.negative confirmation request 消极式询证函 j[ fE^&
114.purchase requisition 请购单 Z9)-kRQz=r
115.receiving report 验收报告 K *QRi/O
116.gross margin 毛利 rf ?\s/#OY
117.manufacturing overhead 制造费用 V_x8
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118.material requisition 领料单 L?Fb}
119.inventory-taking 存货盘点 3J3Yt`
120.bond certificate 债券 hw @)W
121.stock certificate 股票 |ee A>z"I
122.audit report 审计报告 e|-%-juI
123.entity 被审计单位 dv
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124.addressee of the audit report 审计报告的收件人 ^uV=|1<%
125.unqualified opinion 无保留意见 H(QbH)S$6
126.qualified opinion 保留意见 1_=I\zx(
127.disclaimer of opinion 无法表示意见 I(5sKU3<
128.adverse opinion 否定意见