61.assessed level of material misstatement risk 重大错报风险的评估水平 _@)-#7
62.simall business 小规模企业 h4ntjk|{i7
63.accounting system 会计系统 ;c|_z 9+
64.test of control 控制测试 (ruMOKW
65.walk-through test 穿行测试 o+k*ia~Fa
66.communication 沟通 M;AvOk|&
67.flow chart 流程图 9RSvi
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68.reperformance of internal control 重新执行 >ZgV8X:
69.audit evidence 审计证据 7&jq =
70.substantive procedures 实质性程序 !YO'u'4<aK
71.assertions 认定 "85)2*+
72.esistence 存在 6e.l#
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73.occurrence 发生 S
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74.completeness 完整性 }{PG^ Fc<P
75.rights and obligations 权利和义务 Wzffp}V
76.valuation and allocation 计价和分摊 %<O~eXY
77.cutoff 截止 |eye) E:
78.accuracy 准确性 3H>\hZ
79.classification 分类 L"c.15\
80.inspection 检查 7#Fcn
81.supervision of counting 监盘 [ gR,nJH.
82.observation 观察 M= 3w
83.confirmation 函证 ]i1OssV~>
84.computation 计算 x{G 'IEf
85.analytical procedures 分析程序 ei}(jlQp
86.vouch 核对 N<KsQsy=
87.trace 追查 e6 <9`Xg
88.audit sampling 审计抽样 IY!8j$
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89.error 误差 77+3CME{'
90.expected error 预期误差 k%sxA
91.population 总体 ApggTzh@
92.sampling risk 抽样风险 ,j(E>g3
93.non- sampling risk 非抽样风险 Ck
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94.sampling unit 抽样单位 9R-2\D]
95.statistical sampling 统计抽样 tK# /S+l
96.tolerable error 可容忍误差 -~_|ZnuM9
97.the risk of under reliance 信赖不足风险 -i91nMi]
98.the risk of over reliance 信赖过度风险 ,E%O_:}R
99.the risk of incorrect rejection 误拒风险 8y[Rwa
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 5vS[{;<&
102.index and cross-referencing 索引和交叉索引 hc9ON&L\>
103.cash receipt 现金收入
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104.cash disbursement 现金支出 @1bl<27
105.bank statement 银行对账单 BT3yrq9
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 VS7
108.net realizable value 可变现净值 ru1^.(W2
109.storeroom 仓库 u35"oLV6}#
110.sale invoice 销售发票 2o1WXE %$
111.price list 价目表 VT
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112.positive confirmation request 积极式询证函 `6# s+JA[
113.negative confirmation request 消极式询证函 rmWsob
114.purchase requisition 请购单 X(#8EY}X
115.receiving report 验收报告 3U!=R-
116.gross margin 毛利 'X4)2iFV
117.manufacturing overhead 制造费用 *<"{(sAvk
118.material requisition 领料单 f|/ ,eP$
119.inventory-taking 存货盘点 Qs#;sy
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120.bond certificate 债券 i]@k'2N
121.stock certificate 股票 wQ9
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122.audit report 审计报告 |]Hr"saO0
123.entity 被审计单位 v:w^$]4
124.addressee of the audit report 审计报告的收件人 SL+
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125.unqualified opinion 无保留意见 <7L-25 =
126.qualified opinion 保留意见 6iHY{WcDj
127.disclaimer of opinion 无法表示意见 )1GJ^h$l
128.adverse opinion 否定意见