61.assessed level of material misstatement risk 重大错报风险的评估水平
Mi}k>5VT
62.simall business 小规模企业 *hpS/g/3\
63.accounting system 会计系统 uNqN &7g
64.test of control 控制测试 y~VL
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65.walk-through test 穿行测试 k[*> nE
66.communication 沟通 k?
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67.flow chart 流程图 M`)3(|4
68.reperformance of internal control 重新执行 qmNG|U&
69.audit evidence 审计证据 'S9jMyZrZ
70.substantive procedures 实质性程序 r*FAUb`bG
71.assertions 认定 X'xnJtk
72.esistence 存在 lj+&3<E
73.occurrence 发生 w
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74.completeness 完整性 `84,R!
75.rights and obligations 权利和义务 ITz+O=I4R]
76.valuation and allocation 计价和分摊 o}52Qio
77.cutoff 截止 Q*e\I8R}
78.accuracy 准确性 y6H`FFqK
79.classification 分类 L;6{0b58$
80.inspection 检查 :1v.Jk
81.supervision of counting 监盘 iRV=I,
82.observation 观察 C[><m2T
83.confirmation 函证 .B!
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84.computation 计算 }z2[w@M
85.analytical procedures 分析程序 7b8y
86.vouch 核对 jFI`CA6P
87.trace 追查 meGLT/
88.audit sampling 审计抽样 E[FE-{B#
89.error 误差 74c5\UxA
90.expected error 预期误差 #f_.
91.population 总体 d9 l2mJzW
92.sampling risk 抽样风险 xgvwH?<
93.non- sampling risk 非抽样风险 Q+O./1x*,
94.sampling unit 抽样单位 uu/2C \n}
95.statistical sampling 统计抽样 &&zsUAkS
96.tolerable error 可容忍误差 iUZV-jl2/
97.the risk of under reliance 信赖不足风险 *0_Q0SeE,o
98.the risk of over reliance 信赖过度风险 Lx|0G $
99.the risk of incorrect rejection 误拒风险 N]F}Z#h
100. the risk of incorrect acceptance 误受风险 z]&?}o
101.working trial balance 试算平衡表 nUCOH
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102.index and cross-referencing 索引和交叉索引 h1$75E?,
103.cash receipt 现金收入 X]=8Oa
104.cash disbursement 现金支出 lx> ."rW
105.bank statement 银行对账单 F4IU2_CnPD
106.bank reconciliation 银行存款余额调节表 #1WCSLvtV
107.balance sheet date 资产负债表日 `(E$-m-~jH
108.net realizable value 可变现净值 7}pg7EF3z
109.storeroom 仓库 }-T,cA_H|
110.sale invoice 销售发票 8/lgM'Eux
111.price list 价目表 }:!X@C~
112.positive confirmation request 积极式询证函 A
P ]`'C
113.negative confirmation request 消极式询证函 -Q|]C{r
114.purchase requisition 请购单 |FSp`P
115.receiving report 验收报告 RSnBG"
116.gross margin 毛利 hUEA)c
117.manufacturing overhead 制造费用 dq0!.gBT2
118.material requisition 领料单 2G_]Y8
119.inventory-taking 存货盘点 F!-%v5.y
120.bond certificate 债券 msQ?
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121.stock certificate 股票 -wh
122.audit report 审计报告 ?.Ip(g
123.entity 被审计单位 -&lD0p>*g
124.addressee of the audit report 审计报告的收件人 bHQ) :W
125.unqualified opinion 无保留意见 }hcY5E-n
126.qualified opinion 保留意见 lAkg47i
127.disclaimer of opinion 无法表示意见 20I/En
128.adverse opinion 否定意见