61.assessed level of material misstatement risk 重大错报风险的评估水平 bqO"k t
62.simall business 小规模企业 &}cie
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63.accounting system 会计系统 [oj"Tn(
64.test of control 控制测试 "i
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65.walk-through test 穿行测试 D|o@(V
66.communication 沟通 H.L@]~AyL
67.flow chart 流程图 v`&Z.9!Tz^
68.reperformance of internal control 重新执行 'gGB-=yvbO
69.audit evidence 审计证据 ?>Aff`dHY
70.substantive procedures 实质性程序 Sx2j~(pOr
71.assertions 认定 l_c?q"X
72.esistence 存在 @2gMtf?<
73.occurrence 发生 tp<V OUa
74.completeness 完整性 y#+o*(=fRE
75.rights and obligations 权利和义务 g8Z14'Ke
76.valuation and allocation 计价和分摊 0pFHE>
77.cutoff 截止 b5Pn|5AVj
78.accuracy 准确性
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79.classification 分类 (zBQ^97]
80.inspection 检查 kR|y0V {K*
81.supervision of counting 监盘 ja/[PHq"
82.observation 观察 ~|rkt`8p
83.confirmation 函证 %j@FZ
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84.computation 计算 C)j)j&
85.analytical procedures 分析程序 1RA$hW@}
86.vouch 核对 "tM/`:Qp
87.trace 追查 {P&^Erx
88.audit sampling 审计抽样 ^v-'=1ub?
89.error 误差 #A;Z4jK
90.expected error 预期误差 ` qTY
91.population 总体 F6p1 VFs
92.sampling risk 抽样风险 .TC
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93.non- sampling risk 非抽样风险 lG9ARRy(=
94.sampling unit 抽样单位 4:$>,D\
95.statistical sampling 统计抽样 Q8?D}h
96.tolerable error 可容忍误差 W#j,{&KVn
97.the risk of under reliance 信赖不足风险 h>:RCp
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98.the risk of over reliance 信赖过度风险 F/sBr7I
99.the risk of incorrect rejection 误拒风险 5H+k_U
100. the risk of incorrect acceptance 误受风险 keskD
101.working trial balance 试算平衡表 ]'(7T#
102.index and cross-referencing 索引和交叉索引 $x;h[,y
103.cash receipt 现金收入 AvZ) 1(
104.cash disbursement 现金支出 OU@x1G{Cy
105.bank statement 银行对账单 Ib!rf:
106.bank reconciliation 银行存款余额调节表 Z@!W?Ed
107.balance sheet date 资产负债表日 tY=%@v'6?
108.net realizable value 可变现净值 <R>z;2c
109.storeroom 仓库 yipD5,TC
110.sale invoice 销售发票 @88i/ Z_
111.price list 价目表 !T#y r)
112.positive confirmation request 积极式询证函 +o]BjgG
113.negative confirmation request 消极式询证函 E]U0CwFtr
114.purchase requisition 请购单 ?(yFwR,(
115.receiving report 验收报告 gqRTv_ ;
116.gross margin 毛利 S7{.liHf
117.manufacturing overhead 制造费用 1m;*fs
118.material requisition 领料单 ~qxXou,J
119.inventory-taking 存货盘点 "R@N|Qx'
120.bond certificate 债券 mthl?,I|
121.stock certificate 股票 RJwIN,&1.
122.audit report 审计报告 R Sz[6
123.entity 被审计单位 aLt{X)?
124.addressee of the audit report 审计报告的收件人 )C]&ui~1
125.unqualified opinion 无保留意见 '-33iG
126.qualified opinion 保留意见 u3m T
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127.disclaimer of opinion 无法表示意见 siYRRr
128.adverse opinion 否定意见