61.assessed level of material misstatement risk 重大错报风险的评估水平 h]G}E9\l
62.simall business 小规模企业 KvC:(Vqj
63.accounting system 会计系统 B>-Iv_
64.test of control 控制测试 Zni8im,_j
65.walk-through test 穿行测试 +^4"
66.communication 沟通
])0&el3-
67.flow chart 流程图 3Qn! `
68.reperformance of internal control 重新执行 p5>TL!4M
69.audit evidence 审计证据 vP
pbm
70.substantive procedures 实质性程序 hnH:G`[F
71.assertions 认定 ; N!K/[p=
72.esistence 存在 h&.9Q{D
73.occurrence 发生 >q4nQ/eP
74.completeness 完整性 #S_LKc
75.rights and obligations 权利和义务 '$l*FWOEal
76.valuation and allocation 计价和分摊 h jWRU#
77.cutoff 截止 NS<lmWx+
78.accuracy 准确性 gXs@FhR0
79.classification 分类 \-`L}$
80.inspection 检查 P?\rRB
81.supervision of counting 监盘 m,qU})
82.observation 观察 ;/>~|@
83.confirmation 函证 x&8fmUS:@;
84.computation 计算 r'w5i1C+
85.analytical procedures 分析程序 I0GL/a4s
86.vouch 核对 LBw,tP
87.trace 追查 ml\7JW6Rx
88.audit sampling 审计抽样 K\=bpc"Fy
89.error 误差 Qa(u+
90.expected error 预期误差 K)@]vw/\
91.population 总体 wf<uG|90
92.sampling risk 抽样风险 6'|J
;
93.non- sampling risk 非抽样风险 @q[-,EA9
94.sampling unit 抽样单位 2 R 1S>X
95.statistical sampling 统计抽样 [ZDJs`h!`
96.tolerable error 可容忍误差 vqv(KsD+::
97.the risk of under reliance 信赖不足风险 D)4p8-=t
98.the risk of over reliance 信赖过度风险 024*IoVZ
99.the risk of incorrect rejection 误拒风险 ^J\)cw
100. the risk of incorrect acceptance 误受风险 TDy@Y>
)
101.working trial balance 试算平衡表 HwM:bY
N
102.index and cross-referencing 索引和交叉索引 I\`:(V
103.cash receipt 现金收入 irgjq/&d
104.cash disbursement 现金支出 Q
Gn4AW_
105.bank statement 银行对账单 Pr@EpO
106.bank reconciliation 银行存款余额调节表 tgc&DT;E
107.balance sheet date 资产负债表日 DEqk9Exk`
108.net realizable value 可变现净值 /8J2,8vZ
109.storeroom 仓库 \MK)dj5uUJ
110.sale invoice 销售发票 ]N2'L!4|;
111.price list 价目表 AY,6Ddw
112.positive confirmation request 积极式询证函 ~F
uD6f
113.negative confirmation request 消极式询证函 Wb/@~!+i`
114.purchase requisition 请购单 ]wdudvS@6r
115.receiving report 验收报告 pl|<g9
116.gross margin 毛利 Z*jhSy
117.manufacturing overhead 制造费用 tj{rSg7{
118.material requisition 领料单 ra$_#H
Y
119.inventory-taking 存货盘点 F#Z]Xq0r
120.bond certificate 债券 %Xkynso~
121.stock certificate 股票 y)Ip\.KV\
122.audit report 审计报告 \#G`$JD
123.entity 被审计单位 9Ni$nZN
124.addressee of the audit report 审计报告的收件人 Y2<Z"D`
125.unqualified opinion 无保留意见 x/bO;9E%U4
126.qualified opinion 保留意见 .E[k}{k,
127.disclaimer of opinion 无法表示意见
2Xe2%{
128.adverse opinion 否定意见