61.assessed level of material misstatement risk 重大错报风险的评估水平 Q:Q)-|,
62.simall business 小规模企业 !!&H'XEJV
63.accounting system 会计系统 K[Rl R+j
64.test of control 控制测试 Q&:%U
65.walk-through test 穿行测试 r,=xI`XH
66.communication 沟通 ,>CFw-Nxu
67.flow chart 流程图 }h<
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68.reperformance of internal control 重新执行 kzr9-$eb
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 6'W79
71.assertions 认定 9Ue3
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72.esistence 存在 x8%Q TTY
73.occurrence 发生
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74.completeness 完整性 jEfrxlj
75.rights and obligations 权利和义务 fI}Z`*
76.valuation and allocation 计价和分摊 8r / ]Q
77.cutoff 截止 1\q(xka{
78.accuracy 准确性 8'J>@ uW
79.classification 分类 <4}zl'.
80.inspection 检查 S!8eY `C.
81.supervision of counting 监盘 ?KpHvf'
82.observation 观察 A<^IG+Q,B7
83.confirmation 函证 fV*x2g7w
84.computation 计算 >FPE%X0+
85.analytical procedures 分析程序 PCnE-$QH
86.vouch 核对 b_-ESs]g
87.trace 追查 =]E(iR_&
88.audit sampling 审计抽样 G T#hqt'1x
89.error 误差 !%J;dOcU
90.expected error 预期误差 aB<~T[H%h
91.population 总体 @
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92.sampling risk 抽样风险 RL |.y~
93.non- sampling risk 非抽样风险 )0`;leli
94.sampling unit 抽样单位 T8>:@EL-k
95.statistical sampling 统计抽样 a*hOT_;#
96.tolerable error 可容忍误差 ]O',Ei^
97.the risk of under reliance 信赖不足风险 @B5@3zYs
98.the risk of over reliance 信赖过度风险 Cl[ '6Lk
99.the risk of incorrect rejection 误拒风险 kHd_q.
100. the risk of incorrect acceptance 误受风险 <aa#OX
101.working trial balance 试算平衡表 /A\'_a|
102.index and cross-referencing 索引和交叉索引 owZjQ
103.cash receipt 现金收入 1B=vrG
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104.cash disbursement 现金支出 uSbOGhP
105.bank statement 银行对账单 x*}j$n( Oa
106.bank reconciliation 银行存款余额调节表 UBuk-tq
107.balance sheet date 资产负债表日 R'qB-v.
108.net realizable value 可变现净值 <ro0}%-z>M
109.storeroom 仓库 !y$Hr[v
110.sale invoice 销售发票 :s+AIo6
111.price list 价目表 \c>9f"jS_
112.positive confirmation request 积极式询证函 aUSxy8%
113.negative confirmation request 消极式询证函 ('Wo#3b$
114.purchase requisition 请购单 k:s}`h_n
115.receiving report 验收报告
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116.gross margin 毛利 1;3oGuHj8
117.manufacturing overhead 制造费用 UBqA[9
118.material requisition 领料单 B)
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119.inventory-taking 存货盘点 7}-.U=tnP
120.bond certificate 债券 67%eAS
121.stock certificate 股票 |\
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122.audit report 审计报告 G U~?S'{
123.entity 被审计单位 2_;.iH
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124.addressee of the audit report 审计报告的收件人 J|_&3@r
125.unqualified opinion 无保留意见 |M#b`g$JO,
126.qualified opinion 保留意见 -(~Tu>KaH
127.disclaimer of opinion 无法表示意见 VYTdK"%
128.adverse opinion 否定意见