61.assessed level of material misstatement risk 重大错报风险的评估水平 mo+!79&
62.simall business 小规模企业 .Cf!5[0E
63.accounting system 会计系统 ]9PG"<^k
64.test of control 控制测试 ;%Px~g
65.walk-through test 穿行测试 ~%2yDhdQ
66.communication 沟通 ,!, tU7-H
67.flow chart 流程图 *$5p,m6G
68.reperformance of internal control 重新执行 O._\l?m
69.audit evidence 审计证据 XjdHH.) S
70.substantive procedures 实质性程序 8A5/jqnqt
71.assertions 认定 QJ(5o7Tfn
72.esistence 存在 E%(s=YhW
73.occurrence 发生 3 yw$<lm
74.completeness 完整性 6i%6u=um3
75.rights and obligations 权利和义务 r
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76.valuation and allocation 计价和分摊 xHqF_10S#
77.cutoff 截止 B;S'l|-?
78.accuracy 准确性 "h #/b}/
79.classification 分类 *o38f>aJl
80.inspection 检查 8;L;R~Q
81.supervision of counting 监盘 4"H*hKp
82.observation 观察 g*(z.
83.confirmation 函证 MV??S{^4
84.computation 计算 _n/73Oh
85.analytical procedures 分析程序 ^^zj4 }On?
86.vouch 核对 :b*7TJ\grN
87.trace 追查 Zk/ejhy0
88.audit sampling 审计抽样 F+GX{e
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89.error 误差 d3|/&gDBK
90.expected error 预期误差 f,F1k9-1!
91.population 总体 )0/*j]Kf
92.sampling risk 抽样风险 ,Tu.cg
93.non- sampling risk 非抽样风险 tGgDS)
94.sampling unit 抽样单位 -8Hc M\b
95.statistical sampling 统计抽样 -`DYDIr
96.tolerable error 可容忍误差 Ep;i],}
97.the risk of under reliance 信赖不足风险 7#d:TXS
98.the risk of over reliance 信赖过度风险 8zpzVizDG
99.the risk of incorrect rejection 误拒风险 /t<
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100. the risk of incorrect acceptance 误受风险 BWvM~no
101.working trial balance 试算平衡表 nu7 R
102.index and cross-referencing 索引和交叉索引 [^?i<z{0C
103.cash receipt 现金收入 934j5D
104.cash disbursement 现金支出 N$=9R
105.bank statement 银行对账单 e[?,'Mp9
106.bank reconciliation 银行存款余额调节表 p"c6d'qe
107.balance sheet date 资产负债表日 t$%<eF@w
108.net realizable value 可变现净值 ,(a~vqNQW3
109.storeroom 仓库 .d}yQ#5z
110.sale invoice 销售发票 6dmb
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111.price list 价目表 p^*a>d:d]
112.positive confirmation request 积极式询证函 ap'La|9t>
113.negative confirmation request 消极式询证函 CQNMCYjg(R
114.purchase requisition 请购单 \O4s0*gw
115.receiving report 验收报告 uS,?oS
116.gross margin 毛利 x s\<!
117.manufacturing overhead 制造费用 !yPy@eP~
118.material requisition 领料单 [5p 3:D
119.inventory-taking 存货盘点 )DhE~
120.bond certificate 债券 -(F}=o'
121.stock certificate 股票 E0Q6Ryn
122.audit report 审计报告
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123.entity 被审计单位 #O!
2
124.addressee of the audit report 审计报告的收件人 Pj]^p{>
125.unqualified opinion 无保留意见 2oEuqHL
126.qualified opinion 保留意见 <W!n lh
127.disclaimer of opinion 无法表示意见 Jz>P[LcB
128.adverse opinion 否定意见