61.assessed level of material misstatement risk 重大错报风险的评估水平 XB0G7o%1
62.simall business 小规模企业 _@2}zT
63.accounting system 会计系统 1*U)\vK~
64.test of control 控制测试 08czP-)OZ
65.walk-through test 穿行测试 GBeWF-`B
66.communication 沟通 !B|Aq-
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67.flow chart 流程图 1V
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 RD6n1Wb(@
70.substantive procedures 实质性程序 A#7/,1h\
71.assertions 认定 yM}~]aQ y
72.esistence 存在 >^:*x_a9
73.occurrence 发生 pKZRgA#kN
74.completeness 完整性
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75.rights and obligations 权利和义务 {=I:K|&
76.valuation and allocation 计价和分摊 $|"Y|3&X
77.cutoff 截止 amTeTo]Tg
78.accuracy 准确性 _ck)yY?7
79.classification 分类 (fA>@5n
80.inspection 检查 A>\5fO
81.supervision of counting 监盘 JkShtLEr
82.observation 观察 Nwwn #+
83.confirmation 函证 I|n?32F
84.computation 计算 f`<elWgc"
85.analytical procedures 分析程序 ,Iv eKk5W
86.vouch 核对 Y-?0!a=e.
87.trace 追查 &zR\Rmpt
88.audit sampling 审计抽样 " Tk,
89.error 误差 sWmqx$
90.expected error 预期误差
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91.population 总体 GrUpATIx
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 p/yz`m T'w
94.sampling unit 抽样单位 %iB,hGatE
95.statistical sampling 统计抽样 GorEHlvVh
96.tolerable error 可容忍误差 *>/w,E]
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 J&Db-
99.the risk of incorrect rejection 误拒风险 ch2m Ei(
100. the risk of incorrect acceptance 误受风险 {)iiu
101.working trial balance 试算平衡表 _M&n~ r
102.index and cross-referencing 索引和交叉索引 W\($LD"X
103.cash receipt 现金收入 xbxzB<yL
104.cash disbursement 现金支出 l-
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105.bank statement 银行对账单 ;jaugKf
106.bank reconciliation 银行存款余额调节表 IhBQ1,&J
107.balance sheet date 资产负债表日 JhjH_)
108.net realizable value 可变现净值 iITMBS`}
109.storeroom 仓库 EI*~VFx
110.sale invoice 销售发票 Q0Do B
111.price list 价目表 ?<^8,H
112.positive confirmation request 积极式询证函 DnJ `]r
113.negative confirmation request 消极式询证函 5,oLl {S'
114.purchase requisition 请购单 %*!6R:gAp
115.receiving report 验收报告 0{%@"Fb0O
116.gross margin 毛利 kvbW^pl
117.manufacturing overhead 制造费用 Jn d_cJ ]a
118.material requisition 领料单 ?Y
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119.inventory-taking 存货盘点 I<sUB4T>#W
120.bond certificate 债券 ]S]W|m7=.Z
121.stock certificate 股票 Ssz;d&93
122.audit report 审计报告 xg7KU&
123.entity 被审计单位 S'qT+pP
124.addressee of the audit report 审计报告的收件人 _V1:'T8
125.unqualified opinion 无保留意见 [t3 Kgjt
126.qualified opinion 保留意见 'R'hRMD9o
127.disclaimer of opinion 无法表示意见 XD8I.q
128.adverse opinion 否定意见