61.assessed level of material misstatement risk 重大错报风险的评估水平 Q6^x8
62.simall business 小规模企业 0YS?=oi
63.accounting system 会计系统 Nl*i5 io
64.test of control 控制测试 [xdj6W
65.walk-through test 穿行测试 iZ;TYcT
66.communication 沟通 Q%5F ]`VN
67.flow chart 流程图 l`gTU?<xd
68.reperformance of internal control 重新执行 D;js.ZF
69.audit evidence 审计证据 ;[6&0!N\
70.substantive procedures 实质性程序 vv/J 5#^,\
71.assertions 认定 hI~SAd
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72.esistence 存在 2F?kjg,
73.occurrence 发生 ~7SH4Cr
74.completeness 完整性 ^?"^Pmw
75.rights and obligations 权利和义务 z{?4*Bq
76.valuation and allocation 计价和分摊
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77.cutoff 截止 8A{6j
78.accuracy 准确性 ]d'^Xs
79.classification 分类 nyhMnp#<
80.inspection 检查 D,rZ0?R
81.supervision of counting 监盘 9*}gl3y
82.observation 观察 ek)Xrp:2
83.confirmation 函证 yFM>T\@
84.computation 计算 km\%BD~
85.analytical procedures 分析程序 <NB41/
86.vouch 核对 'b[0ci
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87.trace 追查 fp&Got!pB
88.audit sampling 审计抽样 T;?+kC3
89.error 误差 fLB1)kTS
90.expected error 预期误差 1D{#rA.X
91.population 总体
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92.sampling risk 抽样风险 a8s4T$
93.non- sampling risk 非抽样风险 q)iTn)Z!
94.sampling unit 抽样单位 3] 76fF\^[
95.statistical sampling 统计抽样 H(qm>h$bU
96.tolerable error 可容忍误差 v>-YuS
97.the risk of under reliance 信赖不足风险 p&3>
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98.the risk of over reliance 信赖过度风险 cZ<
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99.the risk of incorrect rejection 误拒风险 T*P+Fh"
100. the risk of incorrect acceptance 误受风险 6
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101.working trial balance 试算平衡表 aWaw&u
102.index and cross-referencing 索引和交叉索引 xm^95}80yh
103.cash receipt 现金收入 r!K|E95oj9
104.cash disbursement 现金支出 5py R~+
105.bank statement 银行对账单 @"8R3BN
106.bank reconciliation 银行存款余额调节表 jXR16|
107.balance sheet date 资产负债表日 gdi`x|0
108.net realizable value 可变现净值 - L
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109.storeroom 仓库 }kPVtSQ
110.sale invoice 销售发票 'ZnIRE,N
111.price list 价目表 uva\0q
112.positive confirmation request 积极式询证函 bK=c@GXS
113.negative confirmation request 消极式询证函 $G[KT):N
114.purchase requisition 请购单 7rIlTrG
115.receiving report 验收报告 Z"tQpJg
116.gross margin 毛利 XO
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117.manufacturing overhead 制造费用 `&g:d E(j
118.material requisition 领料单 dVGbe07
119.inventory-taking 存货盘点 =_QkH!vI
120.bond certificate 债券 )zJ=PF
121.stock certificate 股票 _^T}_
122.audit report 审计报告 n,nisS
123.entity 被审计单位 +X^4;
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124.addressee of the audit report 审计报告的收件人 ;[Tyt[
125.unqualified opinion 无保留意见 ?,% TU&Yn
126.qualified opinion 保留意见 9}
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127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见