61.assessed level of material misstatement risk 重大错报风险的评估水平 2
os&d|
62.simall business 小规模企业 QYyF6ht=!
63.accounting system 会计系统 6=MejT
64.test of control 控制测试 @C~TD)K
65.walk-through test 穿行测试 +:mj]`=
66.communication 沟通 \,ir]e,1
67.flow chart 流程图 dxUq5`#G,
68.reperformance of internal control 重新执行 u}qfwVX Z
69.audit evidence 审计证据 9 qqy( H
70.substantive procedures 实质性程序 :*)~nPVV
71.assertions 认定 8/Z
JkI
72.esistence 存在 VKS:d!}3E
73.occurrence 发生 ov*zQP
74.completeness 完整性 q~_Nv5r%O
75.rights and obligations 权利和义务 )}]<o
|'
76.valuation and allocation 计价和分摊 K>w}(td
77.cutoff 截止 >p}d:t/
78.accuracy 准确性 (
y'i{:B
79.classification 分类 EYcvD^!1g
80.inspection 检查 zPH1{|H+l
81.supervision of counting 监盘 %pt ul_(s'
82.observation 观察 QE=Cum
83.confirmation 函证 s7D_fv4e
84.computation 计算 Q^b_+M
85.analytical procedures 分析程序 WK:~2m&y
86.vouch 核对 f(|qE(
87.trace 追查 q !EJs:AS
88.audit sampling 审计抽样 Rr|VGtg
89.error 误差 rs=wEMq/
90.expected error 预期误差 aVO5zR./)
91.population 总体 #f
zvK+
92.sampling risk 抽样风险 WFjNS'WI_
93.non- sampling risk 非抽样风险 E)09M%fe
94.sampling unit 抽样单位 j<R,}nmD3\
95.statistical sampling 统计抽样 [o*u!2 r
96.tolerable error 可容忍误差 Yw\}'7
97.the risk of under reliance 信赖不足风险 pvDr&n9
98.the risk of over reliance 信赖过度风险 >O9j},X
99.the risk of incorrect rejection 误拒风险 |t4k&Dkx`
100. the risk of incorrect acceptance 误受风险 xQk]a1
101.working trial balance 试算平衡表 pIC CjA?3@
102.index and cross-referencing 索引和交叉索引 #-
z*c
103.cash receipt 现金收入 \#m;L/D
104.cash disbursement 现金支出 agM.-MK
105.bank statement 银行对账单 ?*9U
d
106.bank reconciliation 银行存款余额调节表 4+$<G /K
107.balance sheet date 资产负债表日 N#bWMZ"
108.net realizable value 可变现净值 LCyci1\@
109.storeroom 仓库 {iYu
x;(
110.sale invoice 销售发票 x98LOO
111.price list 价目表 J=
ia
112.positive confirmation request 积极式询证函 ig")bt3s5
113.negative confirmation request 消极式询证函 2t<
dCw
114.purchase requisition 请购单 &A*oQ3
115.receiving report 验收报告 HvKueTQ
116.gross margin 毛利 }2:bYpYQ
117.manufacturing overhead 制造费用 0`h[|
FYV
118.material requisition 领料单 ga4 gH>4
119.inventory-taking 存货盘点
UacN'Rat
120.bond certificate 债券 PJAE~|a
121.stock certificate 股票 [{}9"zB$x0
122.audit report 审计报告 ,b-wo
123.entity 被审计单位 #h6(DuViKw
124.addressee of the audit report 审计报告的收件人 = EyxM
125.unqualified opinion 无保留意见 vk5pnCM^3
126.qualified opinion 保留意见 p87s9
9
127.disclaimer of opinion 无法表示意见 tmRD$O%:
128.adverse opinion 否定意见