61.assessed level of material misstatement risk 重大错报风险的评估水平 Zh.9j7
>p
62.simall business 小规模企业 |(1z ?Spbe
63.accounting system 会计系统 H
!{Cr#=
64.test of control 控制测试 @7B!(Q
65.walk-through test 穿行测试 @GR|co
66.communication 沟通 ~%:23mIk
67.flow chart 流程图 R<-(
68.reperformance of internal control 重新执行 ,ffH:3F
69.audit evidence 审计证据 0~N2MoOl^
70.substantive procedures 实质性程序 (/l9@0Y.t
71.assertions 认定 yn5yQ;
72.esistence 存在 X
5D}<J2"
73.occurrence 发生 ,n?oNU
74.completeness 完整性 oBTRO0.s+
75.rights and obligations 权利和义务 owc#RW9 7
76.valuation and allocation 计价和分摊 zpd
Z.
77.cutoff 截止 /7<l`RSr
78.accuracy 准确性 |Gh~Zup
79.classification 分类 ~I)\d/7o
80.inspection 检查 wrW768WR
81.supervision of counting 监盘 as6YjE.Yy
82.observation 观察 m-No 8)2yA
83.confirmation 函证 :Keek-E`e=
84.computation 计算 p}
}=li>
85.analytical procedures 分析程序 lGZ^ 8
86.vouch 核对 ]`Y;4XR
87.trace 追查 3 aG?^z
88.audit sampling 审计抽样 J$D#)w!$j
89.error 误差 LHz-/0[
90.expected error 预期误差 ]\<^rEU
91.population 总体 qTL]
92.sampling risk 抽样风险 q.>{d%?
93.non- sampling risk 非抽样风险 >*%mJX/F
94.sampling unit 抽样单位 cvvba 60
95.statistical sampling 统计抽样 $fA%_T_P'P
96.tolerable error 可容忍误差 BHw/~H d4
97.the risk of under reliance 信赖不足风险 @9^ozgg
98.the risk of over reliance 信赖过度风险 z@3t>k|K
99.the risk of incorrect rejection 误拒风险 %g4G&My@J
100. the risk of incorrect acceptance 误受风险 LCRZ<?O[|
101.working trial balance 试算平衡表 |,89
zTk'
102.index and cross-referencing 索引和交叉索引 kMz^37IFMG
103.cash receipt 现金收入 t)O$W
104.cash disbursement 现金支出 Zg/ra1n
105.bank statement 银行对账单 G-]ndrTn
106.bank reconciliation 银行存款余额调节表
.* xaI+:
107.balance sheet date 资产负债表日 i`R}IP?71
108.net realizable value 可变现净值 4c*?9r@
109.storeroom 仓库 195m0'zda
110.sale invoice 销售发票 UmSy p\i
111.price list 价目表
wBUn*L
112.positive confirmation request 积极式询证函 >>voL DDd
113.negative confirmation request 消极式询证函 \ueo^p]_?
114.purchase requisition 请购单 T8,?\7)S9
115.receiving report 验收报告 <m#ov G6
116.gross margin 毛利 Eh)PZvH
117.manufacturing overhead 制造费用 -Fe))Y'=
118.material requisition 领料单 ~4\J}Kn
119.inventory-taking 存货盘点 emo@&6*
120.bond certificate 债券 +KV`+zic+
121.stock certificate 股票 i5sNCt
122.audit report 审计报告 tB_GEt2M
123.entity 被审计单位 EencMi7J
124.addressee of the audit report 审计报告的收件人 WCc,RI0
125.unqualified opinion 无保留意见 )Fh+6
126.qualified opinion 保留意见 oZkjg3
127.disclaimer of opinion 无法表示意见 A&OU;j]
128.adverse opinion 否定意见