61.assessed level of material misstatement risk 重大错报风险的评估水平 )4:K@
62.simall business 小规模企业 0U|t@&q
63.accounting system 会计系统 MDV<[${
64.test of control 控制测试 G>Fk
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65.walk-through test 穿行测试 V`P8oIOh]
66.communication 沟通 nhV\<
67.flow chart 流程图
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 W*J_PL9j
70.substantive procedures 实质性程序 mm}y/dO~}
71.assertions 认定 ` 9;0Y
72.esistence 存在 `+DH@ce
73.occurrence 发生 _y>mmE
74.completeness 完整性 n/W@H Im#
75.rights and obligations 权利和义务 "/e_[_j
76.valuation and allocation 计价和分摊 R[_Q}W'HG
77.cutoff 截止 d}D%%noIu
78.accuracy 准确性 +kA>^
79.classification 分类 WX"iDz.
80.inspection 检查 yyPQ^{zD
81.supervision of counting 监盘 bn7"!6
82.observation 观察 J?6.yL;
83.confirmation 函证 Xir
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84.computation 计算 ,+w9_Gy2H
85.analytical procedures 分析程序 Cws;6i*=@
86.vouch 核对 ` wI$
87.trace 追查 ))T@U?r
88.audit sampling 审计抽样 ),{v
89.error 误差 zM+4<k_dH]
90.expected error 预期误差 [U5@m]>^
91.population 总体 l7h6R$7; 0
92.sampling risk 抽样风险 -VZn`6%s
93.non- sampling risk 非抽样风险 _V2^0CZ
94.sampling unit 抽样单位 1G}f83yR
95.statistical sampling 统计抽样 m^k$Z0
96.tolerable error 可容忍误差 ( p(/
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 [^Z)f<l
99.the risk of incorrect rejection 误拒风险 9sP;s^#t7U
100. the risk of incorrect acceptance 误受风险 fe!eZiE
101.working trial balance 试算平衡表 6a*?m{
102.index and cross-referencing 索引和交叉索引 J.EBt3
103.cash receipt 现金收入 Ky0}phGRu
104.cash disbursement 现金支出 Sp7VH+
105.bank statement 银行对账单 YD3jP}Ym
106.bank reconciliation 银行存款余额调节表 }VU^ 8D
107.balance sheet date 资产负债表日 ai7R@~O:_k
108.net realizable value 可变现净值 n;@.eC,T/
109.storeroom 仓库 O]4v\~@-j
110.sale invoice 销售发票 awXK9}.
111.price list 价目表 xzi_u.iOP
112.positive confirmation request 积极式询证函 ^ps6\>=0cW
113.negative confirmation request 消极式询证函 kzE<Y
114.purchase requisition 请购单 Ux,?\Vd
115.receiving report 验收报告 eOoqH$
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116.gross margin 毛利 |,bP`
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117.manufacturing overhead 制造费用 Iuyq!R4:7
118.material requisition 领料单 a}e GB +
119.inventory-taking 存货盘点 ^
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120.bond certificate 债券 ')Q
121.stock certificate 股票 c;?J
122.audit report 审计报告 {|d28!8w
123.entity 被审计单位 hv
124.addressee of the audit report 审计报告的收件人 hW!2C6
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 xTU;rJV
127.disclaimer of opinion 无法表示意见 `q9n`h1
128.adverse opinion 否定意见