61.assessed level of material misstatement risk 重大错报风险的评估水平 dW
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62.simall business 小规模企业 &
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63.accounting system 会计系统 2%0J/]n\A"
64.test of control 控制测试 o[C,fh,$
65.walk-through test 穿行测试 e!_+TyI
66.communication 沟通 Jb.
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67.flow chart 流程图 m0XdIC]s
68.reperformance of internal control 重新执行 y#%*aV}|B
69.audit evidence 审计证据 MXy~kb&
70.substantive procedures 实质性程序 KW^#DI6tr
71.assertions 认定 >f7;45i
72.esistence 存在 JO*}\Es
73.occurrence 发生 !RX7TYf
74.completeness 完整性 1:2t4}
75.rights and obligations 权利和义务 KMFvi_8
76.valuation and allocation 计价和分摊 tqdw
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77.cutoff 截止 k%UE^
78.accuracy 准确性 >fCz,.L
79.classification 分类 <[7
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80.inspection 检查 4.?tP7UE
81.supervision of counting 监盘 v[S>
82.observation 观察 l/|bU9o /u
83.confirmation 函证 udCum4
84.computation 计算 \UKr|[P
85.analytical procedures 分析程序 GEJEhwO;H
86.vouch 核对 mJjd2a"vi
87.trace 追查 r*e<`Is
88.audit sampling 审计抽样 FT0HU<." 1
89.error 误差 J!l/!Z>!cF
90.expected error 预期误差 :el]IH
91.population 总体 {<\ [gm\X
92.sampling risk 抽样风险 pDW4DF:`(
93.non- sampling risk 非抽样风险 `tmd'
94.sampling unit 抽样单位 9
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95.statistical sampling 统计抽样 Q};g~b3
96.tolerable error 可容忍误差 6 w"-&
97.the risk of under reliance 信赖不足风险 $+#Lq.3,
98.the risk of over reliance 信赖过度风险 v;!f
99.the risk of incorrect rejection 误拒风险 7m{YWR0
100. the risk of incorrect acceptance 误受风险 37:\X5)z/
101.working trial balance 试算平衡表 7#\\Ava$T
102.index and cross-referencing 索引和交叉索引 Aw]W- fx
103.cash receipt 现金收入 HvhP9_MB
104.cash disbursement 现金支出 {5<3./5O
105.bank statement 银行对账单 } v#Tm
106.bank reconciliation 银行存款余额调节表 y'gIx*6B@
107.balance sheet date 资产负债表日 V\C$/8v
108.net realizable value 可变现净值 58T<~u7
109.storeroom 仓库 7 (}gs?&w
110.sale invoice 销售发票 _*(n2'
2B
111.price list 价目表 ?`jh5Kw%y
112.positive confirmation request 积极式询证函 5W
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113.negative confirmation request 消极式询证函 e -sZ_<GH
114.purchase requisition 请购单 +YS0yTWeX
115.receiving report 验收报告 <,r(^Ntz
116.gross margin 毛利 s\7]"3:wD
117.manufacturing overhead 制造费用 U
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118.material requisition 领料单 3+[R !
119.inventory-taking 存货盘点 Oy>V/
120.bond certificate 债券 RtE2%d$JT
121.stock certificate 股票 &f
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122.audit report 审计报告 KJ/
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123.entity 被审计单位 W$E!}~Ro
124.addressee of the audit report 审计报告的收件人 a!n |/9
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125.unqualified opinion 无保留意见 *^]lFuX\&E
126.qualified opinion 保留意见 ,U-aZ
127.disclaimer of opinion 无法表示意见 L.5 /wg
128.adverse opinion 否定意见