61.assessed level of material misstatement risk 重大错报风险的评估水平 }L Brk
0]
62.simall business 小规模企业 :v-,-3AG
63.accounting system 会计系统 G* mLb1
64.test of control 控制测试 ({rescQB
65.walk-through test 穿行测试 /4BYH?*
66.communication 沟通 aj+I+r"~
67.flow chart 流程图 !Je!;mEvI
68.reperformance of internal control 重新执行 w RTzpG4
69.audit evidence 审计证据 (B+zh
70.substantive procedures 实质性程序 kJXy)
71.assertions 认定 Y%rC\Ij/i
72.esistence 存在 %gEfG#S
73.occurrence 发生 ?IG+U TI
74.completeness 完整性 b |Ed@C
75.rights and obligations 权利和义务 vP<8,XG
76.valuation and allocation 计价和分摊 .Wyx#9
77.cutoff 截止 5[qx5|O
78.accuracy 准确性 \ U`rF
79.classification 分类 $/i;UUd
80.inspection 检查 ;S>ml
81.supervision of counting 监盘 YsjTC$Tx,
82.observation 观察 ET ]`
83.confirmation 函证 9/GC8*+
84.computation 计算 &_6B{Q
85.analytical procedures 分析程序 S1$&
86.vouch 核对 DOo34l6#
87.trace 追查 $
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88.audit sampling 审计抽样 !Ys.KDL
89.error 误差 r#.\5aQt
90.expected error 预期误差 q(@hYp#O"3
91.population 总体 7+p=4i^@Zs
92.sampling risk 抽样风险 m>?{
flO
93.non- sampling risk 非抽样风险 Oz,/y3_
94.sampling unit 抽样单位 R75np^
95.statistical sampling 统计抽样 *C(XGX\?-
96.tolerable error 可容忍误差 :] +D+[c)
97.the risk of under reliance 信赖不足风险 W[W}:@KZ
98.the risk of over reliance 信赖过度风险 *$7c||J7
99.the risk of incorrect rejection 误拒风险 Hb *&&
100. the risk of incorrect acceptance 误受风险 t?kbN\,
101.working trial balance 试算平衡表 ~4tu*\P
102.index and cross-referencing 索引和交叉索引 {Uu|NA87Cd
103.cash receipt 现金收入 5SY( :!
104.cash disbursement 现金支出 {@[z-)N7\,
105.bank statement 银行对账单 )![?JXf
106.bank reconciliation 银行存款余额调节表 ZgI1Byf
107.balance sheet date 资产负债表日 bjJ212J
108.net realizable value 可变现净值 ~lLI
q!!\
109.storeroom 仓库 ygp NMq#?X
110.sale invoice 销售发票 -i?-Xj#%
111.price list 价目表 6ax|
EMw
112.positive confirmation request 积极式询证函 vvG#O[| O
113.negative confirmation request 消极式询证函 X8b
= z9
114.purchase requisition 请购单 Hlq#X:DCn
115.receiving report 验收报告 +lqX;*a=N
116.gross margin 毛利 {o[*S%Z"
117.manufacturing overhead 制造费用 F.JvMy3
118.material requisition 领料单 B
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119.inventory-taking 存货盘点 Ik4U+'z6
120.bond certificate 债券 toCT5E_0=
121.stock certificate 股票 VS \~t
122.audit report 审计报告 =sW(2Im
123.entity 被审计单位 (a i&v
124.addressee of the audit report 审计报告的收件人 Z tfPB
125.unqualified opinion 无保留意见 +H~
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126.qualified opinion 保留意见 "V;M,/Q|
127.disclaimer of opinion 无法表示意见 0"L_0 t:
128.adverse opinion 否定意见