61.assessed level of material misstatement risk 重大错报风险的评估水平 >(RkZ}z
62.simall business 小规模企业 2J;g{
95z
63.accounting system 会计系统 =vhm}
64.test of control 控制测试 i}?>g -(
65.walk-through test 穿行测试 #.[k=dj
66.communication 沟通 0m ? )ROaJ
67.flow chart 流程图 tLmTjX .6
68.reperformance of internal control 重新执行 {(}By/_
69.audit evidence 审计证据 zdH
kG_PT
70.substantive procedures 实质性程序 cM7[_*Ot<m
71.assertions 认定 Aiea\jBv
72.esistence 存在 L
/^I*p,
73.occurrence 发生 HpnWoDM
74.completeness 完整性 Xha..r
75.rights and obligations 权利和义务 vr
^qWn
76.valuation and allocation 计价和分摊 LreP4dRe
77.cutoff 截止 v.5+7,4
78.accuracy 准确性 J$v?T$LVw
79.classification 分类 H>@+om
80.inspection 检查 |^H5^k "Bv
81.supervision of counting 监盘 g=o4Q<
#^y
82.observation 观察 pD+k*
83.confirmation 函证 1aABzB
^
84.computation 计算 )\^-2[;
85.analytical procedures 分析程序 Rws3V"{`[
86.vouch 核对 POR\e|hRT]
87.trace 追查 */DO ex"y
88.audit sampling 审计抽样 gPc=2
89.error 误差 _wL BA^d^
90.expected error 预期误差 &jr3B;g!C
91.population 总体 %u5]>]M+
92.sampling risk 抽样风险 iG?[<1~
93.non- sampling risk 非抽样风险 sn>~O4"
94.sampling unit 抽样单位 01o4Th m
95.statistical sampling 统计抽样 {FTqu.
96.tolerable error 可容忍误差 \D&KC,i5f
97.the risk of under reliance 信赖不足风险 B?o7e<l[
98.the risk of over reliance 信赖过度风险 PnG-h~Y3N
99.the risk of incorrect rejection 误拒风险 pY$Q
100. the risk of incorrect acceptance 误受风险 g$o&Udgs
101.working trial balance 试算平衡表 A.w:h;7
102.index and cross-referencing 索引和交叉索引 L4?IHNB
103.cash receipt 现金收入 H 7
^/q7
104.cash disbursement 现金支出 h `.& f
105.bank statement 银行对账单 YT8F#t8
106.bank reconciliation 银行存款余额调节表 C"]^Q)aJN
107.balance sheet date 资产负债表日 W`*r>`krVJ
108.net realizable value 可变现净值 /,Jqmm#s^
109.storeroom 仓库 j1HW._G
110.sale invoice 销售发票 Jpo(Wl
111.price list 价目表 dGTsc/$
112.positive confirmation request 积极式询证函 5nVt[Puw
113.negative confirmation request 消极式询证函
0Fr?^3h
114.purchase requisition 请购单 IdxzE_@
115.receiving report 验收报告 o
,3a4nH;
116.gross margin 毛利 !$>R j
117.manufacturing overhead 制造费用 -n5)w*b,
118.material requisition 领料单 RY*U"G0#w
119.inventory-taking 存货盘点 maR"t+
120.bond certificate 债券 eQvg7
aO;
121.stock certificate 股票 5 + MS^H
122.audit report 审计报告 dcWD(-
123.entity 被审计单位 xA[mm
124.addressee of the audit report 审计报告的收件人 vgN&K@hJ
125.unqualified opinion 无保留意见 $7A8/#
126.qualified opinion 保留意见 B^jc3 VsR
127.disclaimer of opinion 无法表示意见 -`TEVS?`l
128.adverse opinion 否定意见