61.assessed level of material misstatement risk 重大错报风险的评估水平 .f.j >
62.simall business 小规模企业 93Ci$#<y
63.accounting system 会计系统 n_xQSVI0F
64.test of control 控制测试 gE6y&a
65.walk-through test 穿行测试 VtPoc(o4]
66.communication 沟通 N?U&(
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67.flow chart 流程图 -fSKJo#}|
68.reperformance of internal control 重新执行 |$|n V^y
69.audit evidence 审计证据 @h7GTA \
70.substantive procedures 实质性程序 j9L+.UVI,
71.assertions 认定 /xrq'|r?C
72.esistence 存在 ("P mB?20
73.occurrence 发生 0R%uVJG
74.completeness 完整性 a,0o{*(u$
75.rights and obligations 权利和义务 <8z[,X}bM
76.valuation and allocation 计价和分摊 bcx{_&1p
77.cutoff 截止 +DV6oh
78.accuracy 准确性
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79.classification 分类 }~\].I6
80.inspection 检查 <,]CVo
81.supervision of counting 监盘 ->"h5h
82.observation 观察 7N~q
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83.confirmation 函证 2G:{ FY
84.computation 计算 !,(bXa\^
85.analytical procedures 分析程序 Vp-OGX[
86.vouch 核对 KAZkVL
87.trace 追查 TeN1\rA,
88.audit sampling 审计抽样 8Jy1=R*S
89.error 误差 hk$nlc|$
90.expected error 预期误差 YT 03>!B
91.population 总体 ~3-YxCn%
92.sampling risk 抽样风险 \tw#pk
93.non- sampling risk 非抽样风险 :
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94.sampling unit 抽样单位 /jL{JF>I
95.statistical sampling 统计抽样 . =foXN
96.tolerable error 可容忍误差 uF.\dY
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97.the risk of under reliance 信赖不足风险 0R^(rE"2#
98.the risk of over reliance 信赖过度风险 !\k#{
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99.the risk of incorrect rejection 误拒风险 g7Q*KA+
100. the risk of incorrect acceptance 误受风险 ,"MUfZ
101.working trial balance 试算平衡表 Nxs%~wZ
102.index and cross-referencing 索引和交叉索引 "}x70q'>S
103.cash receipt 现金收入 6~Oj
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104.cash disbursement 现金支出 #y9K-}u
105.bank statement 银行对账单 +sbacMfq
106.bank reconciliation 银行存款余额调节表 I(kIHjV|
107.balance sheet date 资产负债表日 [Oy2&C
108.net realizable value 可变现净值 O>):^$-K%
109.storeroom 仓库 {R8P $
110.sale invoice 销售发票 b+j_EA_b
111.price list 价目表 E~
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112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 #&8pp8wd,}
114.purchase requisition 请购单 E,?aB
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115.receiving report 验收报告 ;<)-*?m9
116.gross margin 毛利 ^l2d?v8
117.manufacturing overhead 制造费用 vFvu8*0
118.material requisition 领料单 IE
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119.inventory-taking 存货盘点 FEi,^V
120.bond certificate 债券 ^d$e^cU
121.stock certificate 股票 ?}Ptb&Vk(
122.audit report 审计报告 VKfHN_m*
123.entity 被审计单位 sL`D}_:
124.addressee of the audit report 审计报告的收件人 9l
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125.unqualified opinion 无保留意见 j<-o{6r
126.qualified opinion 保留意见 5OqsnL_V
127.disclaimer of opinion 无法表示意见 BL^Hj
128.adverse opinion 否定意见