61.assessed level of material misstatement risk 重大错报风险的评估水平 !g7bkA
62.simall business 小规模企业 s5&v~I;>e
63.accounting system 会计系统 &Ef_p-e-P
64.test of control 控制测试 Bs;.oK5!n@
65.walk-through test 穿行测试 E3
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66.communication 沟通 zrE
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67.flow chart 流程图 M?.[Rr-uw
68.reperformance of internal control 重新执行 v~KgCLo
69.audit evidence 审计证据 ~T:L0||.%9
70.substantive procedures 实质性程序 !~QmY,R
71.assertions 认定 R}0xWPt9G
72.esistence 存在 hWAZP=H
73.occurrence 发生 w<jlE8u
74.completeness 完整性 H q."_i{I
75.rights and obligations 权利和义务 +ieRpVg
76.valuation and allocation 计价和分摊 $zD}hO9
77.cutoff 截止 *,#T&M7D
78.accuracy 准确性 2`nOYK
79.classification 分类 &vV_,$
80.inspection 检查 _28vf Bl?
81.supervision of counting 监盘 W8Aii'Q8C/
82.observation 观察 {N`<THPP
83.confirmation 函证 b$/'dnx
84.computation 计算 *c'hmAs
85.analytical procedures 分析程序 /5r!Fhx
86.vouch 核对 +?y9EZB%
87.trace 追查 jCxg)D7W
88.audit sampling 审计抽样 #9u2LK
89.error 误差 RJ~I?{yR0[
90.expected error 预期误差 cRS2v--\-
91.population 总体 +kZW:t!-
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 HN~
94.sampling unit 抽样单位 G;yh$n<"
95.statistical sampling 统计抽样 Ika(ip#]=
96.tolerable error 可容忍误差 vj4n=F,Z
97.the risk of under reliance 信赖不足风险 B<6Ye9zuG
98.the risk of over reliance 信赖过度风险 ~ -zch=+u
99.the risk of incorrect rejection 误拒风险 IHStN,QD
100. the risk of incorrect acceptance 误受风险 Hl b%/&
101.working trial balance 试算平衡表 $i.)1.x
102.index and cross-referencing 索引和交叉索引 @`H47@e
103.cash receipt 现金收入 25m!Bf
104.cash disbursement 现金支出 ~"8)9&
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 pqnZ:'V
107.balance sheet date 资产负债表日 &M2SqeR62;
108.net realizable value 可变现净值 W=ar&O~}n
109.storeroom 仓库 0pl |
110.sale invoice 销售发票 4.qW
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111.price list 价目表 I+g[
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112.positive confirmation request 积极式询证函 7FvtWE*
113.negative confirmation request 消极式询证函 FCPiU3
114.purchase requisition 请购单 VmTPE5d
115.receiving report 验收报告 mQqv{1
116.gross margin 毛利 :Miri_l
117.manufacturing overhead 制造费用 J={R@}u
118.material requisition 领料单 3PgiV%]
119.inventory-taking 存货盘点 Y=YIz>u
120.bond certificate 债券 F2Nb]f
121.stock certificate 股票 \SQ wIM
122.audit report 审计报告 gy6Pf4Yo
123.entity 被审计单位 c0Oc-,6J
124.addressee of the audit report 审计报告的收件人 Qz9*o
125.unqualified opinion 无保留意见 TaTs-]4
126.qualified opinion 保留意见 )ND%MYJSq
127.disclaimer of opinion 无法表示意见 ,+hH|$
128.adverse opinion 否定意见