61.assessed level of material misstatement risk 重大错报风险的评估水平 IWddJb~hu
62.simall business 小规模企业 ze8 MFz'm
63.accounting system 会计系统 _Nz?fJ:$@
64.test of control 控制测试 btC<>(kl&
65.walk-through test 穿行测试 A]'XC"lS
66.communication 沟通 FFV
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67.flow chart 流程图 "_rpErm
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68.reperformance of internal control 重新执行 6m(+X
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69.audit evidence 审计证据 -idbR[1{?
70.substantive procedures 实质性程序 LDo~
71.assertions 认定 A)SnPbI-p
72.esistence 存在 -:!T@rV,d
73.occurrence 发生 /_(l:q^
74.completeness 完整性 $Vs5d=B
75.rights and obligations 权利和义务 %gqu7}'
76.valuation and allocation 计价和分摊 (A_H[xP
77.cutoff 截止 ?ODBW/{[G
78.accuracy 准确性 h=au`o&CG
79.classification 分类 <pT1p4T<
80.inspection 检查 \@NnL\t
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81.supervision of counting 监盘 <c(%xh46
82.observation 观察 }v
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83.confirmation 函证 zU|'IW
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84.computation 计算 &oVZ2.O#(
85.analytical procedures 分析程序 68qCY
86.vouch 核对 KA
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87.trace 追查 q+4<"b+6G
88.audit sampling 审计抽样 cKwmtmwB
89.error 误差 \rbvlO?}
90.expected error 预期误差 )Y1+F,C
91.population 总体 .'1]2/ad
92.sampling risk 抽样风险 R|O^7o
93.non- sampling risk 非抽样风险 cn_KHz=
94.sampling unit 抽样单位 Co<F<eXe
95.statistical sampling 统计抽样 `LTD|0;
96.tolerable error 可容忍误差 :N4?W}r.
97.the risk of under reliance 信赖不足风险 Io7=Mc4
98.the risk of over reliance 信赖过度风险 y.Yni*xt/
99.the risk of incorrect rejection 误拒风险 t/x]vCP,2D
100. the risk of incorrect acceptance 误受风险 1[Jv9S*f/
101.working trial balance 试算平衡表 i@YM{FycX
102.index and cross-referencing 索引和交叉索引 Oh=Kl3xs
103.cash receipt 现金收入 i[e-dT:*R
104.cash disbursement 现金支出 %SMP)4Y/R
105.bank statement 银行对账单 \xk8+= /A
106.bank reconciliation 银行存款余额调节表 j4D`Xq2X
107.balance sheet date 资产负债表日 l2
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108.net realizable value 可变现净值 bXWodOSN
109.storeroom 仓库 v`"BXSmp{
110.sale invoice 销售发票 >$A, B
111.price list 价目表 9aKCO4
112.positive confirmation request 积极式询证函 [k,FJ5X
113.negative confirmation request 消极式询证函 S#ud<=@!9
114.purchase requisition 请购单 OimqP
115.receiving report 验收报告 sGbk4g
116.gross margin 毛利 "4QD\k5
117.manufacturing overhead 制造费用 2C&l\16
118.material requisition 领料单 Z#_VxA>]v
119.inventory-taking 存货盘点 R8u9tTW
120.bond certificate 债券 d
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121.stock certificate 股票 -hO[^^i9
122.audit report 审计报告 <:0d%YB)
123.entity 被审计单位 B}ASZYpW>
124.addressee of the audit report 审计报告的收件人 <K~mg<ff$
125.unqualified opinion 无保留意见 4d
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126.qualified opinion 保留意见 J*f..:m
127.disclaimer of opinion 无法表示意见 `SESj)W(y
128.adverse opinion 否定意见