61.assessed level of material misstatement risk 重大错报风险的评估水平 IpcNuZo9&
62.simall business 小规模企业 ;
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63.accounting system 会计系统 t>`asL
64.test of control 控制测试 9NQlI1Wz4
65.walk-through test 穿行测试 <FcG
oGK
66.communication 沟通 uF9C-H@:
67.flow chart 流程图 `OXpU,Z 6U
68.reperformance of internal control 重新执行 0;AA/
69.audit evidence 审计证据 $ us]35Z3
70.substantive procedures 实质性程序 g" .are'7
71.assertions 认定 hog=ut
72.esistence 存在 ~,oMz<iMV
73.occurrence 发生 O$&mFL[`
74.completeness 完整性 ]%wVHC
75.rights and obligations 权利和义务 iB%gPoDCL@
76.valuation and allocation 计价和分摊 XkXHGDEf 1
77.cutoff 截止 >aj7||K
78.accuracy 准确性 ymx>i~>7J
79.classification 分类 =F]FP5V
80.inspection 检查 B&[M7i
81.supervision of counting 监盘 a1t4Dd
82.observation 观察 XINu=N(g
83.confirmation 函证 5qZ1FE
84.computation 计算 ]+XYEv
85.analytical procedures 分析程序 ly
y W
86.vouch 核对 AGQ#$fh>7=
87.trace 追查 Ay
5i+)MD
88.audit sampling 审计抽样 V )x$|!(
89.error 误差 <SgM@0m
90.expected error 预期误差 t>urc
91.population 总体 $JJrSwR<h
92.sampling risk 抽样风险 mpuq 9)6
93.non- sampling risk 非抽样风险 >0ph9$
94.sampling unit 抽样单位 ||hb~%JK6
95.statistical sampling 统计抽样 /H(?
2IHC
96.tolerable error 可容忍误差 >*#1ZB_l
97.the risk of under reliance 信赖不足风险 ,9}h
98.the risk of over reliance 信赖过度风险 %,6#2X nX%
99.the risk of incorrect rejection 误拒风险 3=FZ9>by
100. the risk of incorrect acceptance 误受风险 (Pf+0,2
101.working trial balance 试算平衡表 _wkVwPr
102.index and cross-referencing 索引和交叉索引 s:#V(<J
103.cash receipt 现金收入 }Qip&IN
104.cash disbursement 现金支出 Q<^Tl(`/N?
105.bank statement 银行对账单 ZUVA EH%
106.bank reconciliation 银行存款余额调节表 kI
4MiK
107.balance sheet date 资产负债表日 r@+ri1c
108.net realizable value 可变现净值 K9$>Yxe|
109.storeroom 仓库 8S mCpg
110.sale invoice 销售发票 e;Ti&o}
111.price list 价目表 Y;@>b{s
112.positive confirmation request 积极式询证函 \ 3wfwu.q
113.negative confirmation request 消极式询证函 aY'C%^h]
114.purchase requisition 请购单 4)h]MOZ
115.receiving report 验收报告 p^%YBY#,H
116.gross margin 毛利 )0"wB
117.manufacturing overhead 制造费用 ein4^o<
f.
118.material requisition 领料单 Xjo5
v*P u
119.inventory-taking 存货盘点 Rot@x r7Hc
120.bond certificate 债券 "?ucO4d
121.stock certificate 股票 M dZ&A}S
122.audit report 审计报告 (l-tvk4Ln
123.entity 被审计单位 L;VoJf
124.addressee of the audit report 审计报告的收件人 q|o}+Vr
125.unqualified opinion 无保留意见 ^?0DP>XA
126.qualified opinion 保留意见 5p<ItU$pnL
127.disclaimer of opinion 无法表示意见 U3T#6Rptl
128.adverse opinion 否定意见