61.assessed level of material misstatement risk 重大错报风险的评估水平 (`N/1}vk
62.simall business 小规模企业 =G`m7!Q)
63.accounting system 会计系统 cW2:D$Pe
64.test of control 控制测试 ),_bDI L+
65.walk-through test 穿行测试 V l%k:
66.communication 沟通 }% =P(%-
67.flow chart 流程图 >X]<s^
68.reperformance of internal control 重新执行 S;C3R5*:
69.audit evidence 审计证据 A@4Cfb@
70.substantive procedures 实质性程序 RDbA"e5
x
71.assertions 认定 dK-G%5)r
72.esistence 存在 W~qo
`r
73.occurrence 发生 ?!ig/ufZ
74.completeness 完整性 YY9q'x,w
75.rights and obligations 权利和义务 w;:,W
@K
76.valuation and allocation 计价和分摊 UkC\[$-"\
77.cutoff 截止 E_z@\z MB
78.accuracy 准确性 @UA>6F
79.classification 分类 6m]L{ buP
80.inspection 检查 kF5}S8B
81.supervision of counting 监盘 lZ|Ao0(
82.observation 观察 z"-Urd^O
83.confirmation 函证 pGC`HTo|
84.computation 计算 wsARH>Vz
85.analytical procedures 分析程序 6\bbP>ql
86.vouch 核对
$T6<9cB@
87.trace 追查 ?'%&2M zM
88.audit sampling 审计抽样 ]3v
89.error 误差 cb+!H>+
90.expected error 预期误差 ,/KHKLY7
91.population 总体 {>:2
Ff]O:
92.sampling risk 抽样风险 SOm~];[
93.non- sampling risk 非抽样风险 zAH+{4lC+
94.sampling unit 抽样单位 9H<:\-:
95.statistical sampling 统计抽样 }K/[3X=B
96.tolerable error 可容忍误差 6*e:ey U
97.the risk of under reliance 信赖不足风险 |(/"IS]
98.the risk of over reliance 信赖过度风险 myYe~f4=HQ
99.the risk of incorrect rejection 误拒风险 /xmd]XM=_
100. the risk of incorrect acceptance 误受风险 k;)L-ge9
101.working trial balance 试算平衡表 67e1Y@Xu
102.index and cross-referencing 索引和交叉索引 4bO
7rhve
103.cash receipt 现金收入 &I70ve
NY
104.cash disbursement 现金支出 lfhB2^^
105.bank statement 银行对账单 (GeJBw,Q
106.bank reconciliation 银行存款余额调节表 e'jR<ln|
107.balance sheet date 资产负债表日 a
RV<y8{9
108.net realizable value 可变现净值 {BJxRH"&6*
109.storeroom 仓库 H;^6%HV1
110.sale invoice 销售发票 \3KCZ
111.price list 价目表 Zd%*,\`S
112.positive confirmation request 积极式询证函 33; ytd
113.negative confirmation request 消极式询证函 ScI9.{
114.purchase requisition 请购单 rnW i<Se
115.receiving report 验收报告 d&fENnt?h
116.gross margin 毛利 d#(xP2
117.manufacturing overhead 制造费用 GVg0)}
118.material requisition 领料单 fF9vV.
}
119.inventory-taking 存货盘点 N>/U%01a
120.bond certificate 债券 YrdK@I
121.stock certificate 股票 !,\]> c
122.audit report 审计报告 H1X6f7`
123.entity 被审计单位 ]t,ppFC#
124.addressee of the audit report 审计报告的收件人 'd28YjtoX
125.unqualified opinion 无保留意见 W6)A":`
126.qualified opinion 保留意见 :!R+/5a
127.disclaimer of opinion 无法表示意见 JsH9IK:
128.adverse opinion 否定意见