61.assessed level of material misstatement risk 重大错报风险的评估水平 |j#
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62.simall business 小规模企业 VIg\]%qse
63.accounting system 会计系统 {AgBwBCE
64.test of control 控制测试 iNLDl~uU
65.walk-through test 穿行测试 8A4TAT4,
66.communication 沟通 `^e*T'UPl
67.flow chart 流程图 y5%5O xB
68.reperformance of internal control 重新执行 tqhh<u;
69.audit evidence 审计证据 -TZ^ ~s
70.substantive procedures 实质性程序 I>hmbBlDv
71.assertions 认定 b9#m m
72.esistence 存在 ?Cc :)
73.occurrence 发生 @,Jb7V<
74.completeness 完整性 -XW8 LaQB
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 f1\7vEE,
77.cutoff 截止 # JFYws
78.accuracy 准确性 nl9kYE
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79.classification 分类 W0?JVtq0Z
80.inspection 检查 !ew6
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81.supervision of counting 监盘 6>uQt:e
82.observation 观察
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83.confirmation 函证 eI?HwP{m
84.computation 计算 WKOI\
85.analytical procedures 分析程序 N'a?wBBR
86.vouch 核对 R#LGFXU
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87.trace 追查
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88.audit sampling 审计抽样 B!iFmkCy
89.error 误差 9C=~1>S
90.expected error 预期误差
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91.population 总体 xD^wTtT
92.sampling risk 抽样风险 pU@YiwP"]x
93.non- sampling risk 非抽样风险 +Lhe,
94.sampling unit 抽样单位 ydyG}XI7V
95.statistical sampling 统计抽样 4znH$M>bU
96.tolerable error 可容忍误差 Z*Zc]hD
97.the risk of under reliance 信赖不足风险 F {/>u(@3
98.the risk of over reliance 信赖过度风险 G g(NGT
99.the risk of incorrect rejection 误拒风险 TH>,v
100. the risk of incorrect acceptance 误受风险 ,3k@L\$.x
101.working trial balance 试算平衡表 6"%@L{UQ
102.index and cross-referencing 索引和交叉索引 X&.:H~xS+
103.cash receipt 现金收入 <OIUyZS
104.cash disbursement 现金支出 T?#s'd
105.bank statement 银行对账单 6N?#b66
106.bank reconciliation 银行存款余额调节表 yIWc\wv
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 ]2PQ X4t0
109.storeroom 仓库 ?0uOR*y'
110.sale invoice 销售发票 Yfe'#MKfL
111.price list 价目表 b]"2VN
112.positive confirmation request 积极式询证函 ^] i"
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113.negative confirmation request 消极式询证函 }'PG!+=I
114.purchase requisition 请购单 2G
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115.receiving report 验收报告 $,.3&zsy
116.gross margin 毛利 J}:&eS
117.manufacturing overhead 制造费用 Shs')Zsbv
118.material requisition 领料单 @`5QG2
119.inventory-taking 存货盘点 fjcr<&{:
120.bond certificate 债券 WFRsSp2
121.stock certificate 股票 c5<kbe
122.audit report 审计报告 /q T E
123.entity 被审计单位 '^e0Ud,
124.addressee of the audit report 审计报告的收件人 (VfwLo>#
125.unqualified opinion 无保留意见 ]9#CVv[rq
126.qualified opinion 保留意见 uW )
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127.disclaimer of opinion 无法表示意见 ijE<spG
128.adverse opinion 否定意见