61.assessed level of material misstatement risk 重大错报风险的评估水平 VdLoi\-/L
62.simall business 小规模企业
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63.accounting system 会计系统 Dac)`/
64.test of control 控制测试 E}@C4pS
65.walk-through test 穿行测试 IH]9%d)
66.communication 沟通 WYP ;s7_
67.flow chart 流程图 ^*K=wE}AG
68.reperformance of internal control 重新执行 ,T$ts
69.audit evidence 审计证据 P@{x@9kI
70.substantive procedures 实质性程序 C($l'jd&
71.assertions 认定 a`xq
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72.esistence 存在 #z\ub5um
73.occurrence 发生 dzf2`@8#
74.completeness 完整性 w!.@64-
75.rights and obligations 权利和义务 wA)
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76.valuation and allocation 计价和分摊 x:Y9z_)O
77.cutoff 截止 v pI9TG
78.accuracy 准确性 _yg_?GH
79.classification 分类 *l2`- gbE
80.inspection 检查 #Y'eS'lv4
81.supervision of counting 监盘 jvzioFCt
82.observation 观察 d
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83.confirmation 函证 -@orIwA&
84.computation 计算 h>N}M}8
85.analytical procedures 分析程序 );5o13h2
86.vouch 核对 (]|h6aI'}
87.trace 追查 }A#IB
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88.audit sampling 审计抽样 AK:cDKBO
89.error 误差 .E4*>@M5
90.expected error 预期误差 uO?+vYAN
91.population 总体 /%wS5IZ^
92.sampling risk 抽样风险 O'y8q[2KE
93.non- sampling risk 非抽样风险 18X@0e
94.sampling unit 抽样单位 U{U"%XdO
95.statistical sampling 统计抽样 HA6tGZP*L
96.tolerable error 可容忍误差 /jbAf ]"F;
97.the risk of under reliance 信赖不足风险 I \
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98.the risk of over reliance 信赖过度风险 :^;c(>u{
99.the risk of incorrect rejection 误拒风险 _Nx
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100. the risk of incorrect acceptance 误受风险 V%Uj\cv
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 i?
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103.cash receipt 现金收入 K_7pr~D]@r
104.cash disbursement 现金支出 |V9[aa*c
105.bank statement 银行对账单 9T,/R1N8
106.bank reconciliation 银行存款余额调节表 hHs/Qtq
107.balance sheet date 资产负债表日 YeH!v, >
108.net realizable value 可变现净值 >I5:@6
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109.storeroom 仓库 baxZ>KNi
110.sale invoice 销售发票 f5jl$H.
111.price list 价目表 Z;BS@e
112.positive confirmation request 积极式询证函 Dk1& <} I
113.negative confirmation request 消极式询证函 ^^y eC|~N:
114.purchase requisition 请购单 c_lHj#A(l
115.receiving report 验收报告 dzVi ~wt_&
116.gross margin 毛利 b}e1JPk}!
117.manufacturing overhead 制造费用 OM*_%UF
118.material requisition 领料单 #c"eff
119.inventory-taking 存货盘点 3h:j.8Z
120.bond certificate 债券 sZ;|NAx)
121.stock certificate 股票 ^t>mdxuq
122.audit report 审计报告 gI+8J.AG=
123.entity 被审计单位 D3pz69W
124.addressee of the audit report 审计报告的收件人 sD|l}f
125.unqualified opinion 无保留意见 . "Ms7=
126.qualified opinion 保留意见 iD^,O)b
127.disclaimer of opinion 无法表示意见 M`MxdwR
128.adverse opinion 否定意见