61.assessed level of material misstatement risk 重大错报风险的评估水平 ?LAiSg=eq
62.simall business 小规模企业 Z!81\5
63.accounting system 会计系统 '<R::M,
64.test of control 控制测试 hN"cXz"/
65.walk-through test 穿行测试 JjC&
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66.communication 沟通 x o{y9VS
67.flow chart 流程图 f [DZ
68.reperformance of internal control 重新执行 wV{jJyRl
69.audit evidence 审计证据 . l>.
70.substantive procedures 实质性程序
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71.assertions 认定 cAQ_/>
72.esistence 存在 ={k_
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73.occurrence 发生 CU+H`-+"J
74.completeness 完整性 oa"_5
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75.rights and obligations 权利和义务 pH/_C0e`7
76.valuation and allocation 计价和分摊 mr[+\
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77.cutoff 截止 W2T-TI,>PC
78.accuracy 准确性 x1'4njTV$
79.classification 分类 G|eJac>
80.inspection 检查 F`eo3z
81.supervision of counting 监盘 n5z";:
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82.observation 观察 cGUsao
83.confirmation 函证 wpK[;
84.computation 计算 E
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85.analytical procedures 分析程序 0qSf7"3f
86.vouch 核对 x
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87.trace 追查
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88.audit sampling 审计抽样 yLY$1#Sa
89.error 误差 OBEHUJ5
90.expected error 预期误差 Bgf'Hm%r
91.population 总体 \<kQ::o1y
92.sampling risk 抽样风险 `Re{j{~s
93.non- sampling risk 非抽样风险 #J`MR05
94.sampling unit 抽样单位 -E+LA
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 jG^f_w
97.the risk of under reliance 信赖不足风险 3T)_(SM"
98.the risk of over reliance 信赖过度风险 -A(]U"@n
99.the risk of incorrect rejection 误拒风险 R
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100. the risk of incorrect acceptance 误受风险 :\cid]y3
101.working trial balance 试算平衡表 1F]jy
102.index and cross-referencing 索引和交叉索引 N;|:Ks#!
103.cash receipt 现金收入 gaC[%M
104.cash disbursement 现金支出 j|DjO?._'
105.bank statement 银行对账单 Rz:1(^oA
106.bank reconciliation 银行存款余额调节表 XQI!G_\+C
107.balance sheet date 资产负债表日 EHF
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108.net realizable value 可变现净值 Dk#4^`qp1
109.storeroom 仓库 +8Q5[lh2]j
110.sale invoice 销售发票 ^tRy6zG
111.price list 价目表 ]?*L"()kp
112.positive confirmation request 积极式询证函 QqCwyK0
113.negative confirmation request 消极式询证函 qL2Sv(A Z!
114.purchase requisition 请购单 Sh;Z\nj
115.receiving report 验收报告 Mq Q'Kjo
116.gross margin 毛利 ^EZ?wdL
117.manufacturing overhead 制造费用 1`F25DhhY
118.material requisition 领料单 6|B;C
119.inventory-taking 存货盘点 %j.
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120.bond certificate 债券 fb_q2p}
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121.stock certificate 股票 ,wB)hp
122.audit report 审计报告 YtFH@M
123.entity 被审计单位 y*vg9`$k
124.addressee of the audit report 审计报告的收件人 eQ80Kf~
125.unqualified opinion 无保留意见 \o<&s{6L
126.qualified opinion 保留意见 [t+qYe8
127.disclaimer of opinion 无法表示意见 [ n2)6B\/
128.adverse opinion 否定意见