61.assessed level of material misstatement risk 重大错报风险的评估水平 =zrfh-lwH
62.simall business 小规模企业 &}C-W*
f,Z
63.accounting system 会计系统 lb*;Z7fx<'
64.test of control 控制测试 0|K<$e6IH
65.walk-through test 穿行测试 !a\HdQ
66.communication 沟通 "X!1^)W-8
67.flow chart 流程图 FqGMHM\J
68.reperformance of internal control 重新执行 /pU`-
69.audit evidence 审计证据 X7-[#} T
70.substantive procedures 实质性程序 LfU? 1:Du
71.assertions 认定
Y=_*Ai
72.esistence 存在 "Dq^r9
73.occurrence 发生 %[~g84@
74.completeness 完整性 $_eJ@L#
75.rights and obligations 权利和义务 Ma(Q~G
.
76.valuation and allocation 计价和分摊 *qLk'<
77.cutoff 截止 6@47%%,}
78.accuracy 准确性 5 A5t
79.classification 分类 MT)q?NcG
80.inspection 检查 lfd-!(tXD
81.supervision of counting 监盘 c05-1
82.observation 观察
t;PG
83.confirmation 函证 4s'%BM-r-
84.computation 计算 pV\ >?
85.analytical procedures 分析程序 eTw9c }[
86.vouch 核对 3QVUWhJ
87.trace 追查 kD1Nq~h2
88.audit sampling 审计抽样 Pf?&ys6
89.error 误差 qe
e_wx
90.expected error 预期误差 3 m-g-
91.population 总体 -`z%<)!Y
92.sampling risk 抽样风险 ]mNsG0r6
93.non- sampling risk 非抽样风险 #4"eQ*.*"
94.sampling unit 抽样单位 *:un+k
95.statistical sampling 统计抽样 o
/1+
}f
96.tolerable error 可容忍误差 *V+,X
97.the risk of under reliance 信赖不足风险 7h41 E#
98.the risk of over reliance 信赖过度风险 "cjD-42
99.the risk of incorrect rejection 误拒风险 "H@I~X=
100. the risk of incorrect acceptance 误受风险 0yMHU[):~
101.working trial balance 试算平衡表 aTvLQ@MQ
102.index and cross-referencing 索引和交叉索引 c(b`eUOO
103.cash receipt 现金收入 @8aV*zjB
104.cash disbursement 现金支出 aZa1 eE
105.bank statement 银行对账单 pEN`6*
106.bank reconciliation 银行存款余额调节表 d1t_o2
107.balance sheet date 资产负债表日 q&NXF(
108.net realizable value 可变现净值 ;p<BiC$b
109.storeroom 仓库 !Z{7X ^
110.sale invoice 销售发票 \`2EfYJ{
111.price list 价目表 3A~<|<
}t
112.positive confirmation request 积极式询证函 >XRf=
:3
113.negative confirmation request 消极式询证函 []yIz1P=j
114.purchase requisition 请购单 ni )G
115.receiving report 验收报告 [0kZyjCq@
116.gross margin 毛利 2VX9FDrnk
117.manufacturing overhead 制造费用 x{So
118.material requisition 领料单 _F4=+dT|
119.inventory-taking 存货盘点 yzL9Ic
120.bond certificate 债券 >Lo'H}[pF
121.stock certificate 股票 -!M>;M@
122.audit report 审计报告 r9b(d]
123.entity 被审计单位 -=UvOzw
124.addressee of the audit report 审计报告的收件人 O ]-8 %
125.unqualified opinion 无保留意见 a~JZc<ze
126.qualified opinion 保留意见 @(N}
{om
127.disclaimer of opinion 无法表示意见 Z?9G2<i
128.adverse opinion 否定意见