61.assessed level of material misstatement risk 重大错报风险的评估水平 E?q'|f
62.simall business 小规模企业 <T_Nlar^^
63.accounting system 会计系统 @%@^5
64.test of control 控制测试 8s5ru)
65.walk-through test 穿行测试 yYg&'3
66.communication 沟通 "RJk7]p`*
67.flow chart 流程图 @
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68.reperformance of internal control 重新执行 |xgCV@
69.audit evidence 审计证据 QsF<
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70.substantive procedures 实质性程序 ~z1KD)^
71.assertions 认定 eNC5' Z
72.esistence 存在 %/4_|@<'
73.occurrence 发生 +q=jB-eIx
74.completeness 完整性 k&"qdB(I
75.rights and obligations 权利和义务 <ZvPtW
76.valuation and allocation 计价和分摊 u/:Sf*;?
77.cutoff 截止
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78.accuracy 准确性 cp?P@-
79.classification 分类 BiLreZ~"
80.inspection 检查 .idl@%
81.supervision of counting 监盘 xo 'w+Av
82.observation 观察 I8%'Z>E(
83.confirmation 函证 .Zt/e>K&
84.computation 计算
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85.analytical procedures 分析程序 Joo)GIB
86.vouch 核对 ?
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87.trace 追查 +#db_k
88.audit sampling 审计抽样 8}0y)aJ
89.error 误差 Z!i'Tbfn
90.expected error 预期误差 K$v Rk5U
91.population 总体 2?nyPqT3AM
92.sampling risk 抽样风险 d\Z4?@T<5
93.non- sampling risk 非抽样风险 ?#c@Ag%
94.sampling unit 抽样单位 zr9Pm6Rl
95.statistical sampling 统计抽样 [^=8k2
96.tolerable error 可容忍误差 ]~M{@h!<
97.the risk of under reliance 信赖不足风险 m1;
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98.the risk of over reliance 信赖过度风险 o%>n
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99.the risk of incorrect rejection 误拒风险 d@4=
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100. the risk of incorrect acceptance 误受风险 F"#*8P
101.working trial balance 试算平衡表 <0qY 8
102.index and cross-referencing 索引和交叉索引 Cv7RCjMw
103.cash receipt 现金收入 )3\rp$]1
104.cash disbursement 现金支出 yWk:u 5
105.bank statement 银行对账单 cCKda3v!O
106.bank reconciliation 银行存款余额调节表 W" ,jZ"7
107.balance sheet date 资产负债表日 ghQsS|)p.
108.net realizable value 可变现净值 m/B9)JzY
109.storeroom 仓库 ?iO^b.'I#
110.sale invoice 销售发票 4GejT(U
111.price list 价目表 e/D\7Pf
112.positive confirmation request 积极式询证函 I,?LZ_pK
113.negative confirmation request 消极式询证函 ^O:RS
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114.purchase requisition 请购单 +Ws}a
115.receiving report 验收报告 !m5\w>
116.gross margin 毛利 =|zLr"
117.manufacturing overhead 制造费用 Y k6WSurw
118.material requisition 领料单 h4xdE
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119.inventory-taking 存货盘点 Ec/+ 9H6g
120.bond certificate 债券 .%h_W\M<l
121.stock certificate 股票 F+^[8zK^
122.audit report 审计报告 r~a}B.pj
123.entity 被审计单位 Z{)|w=
124.addressee of the audit report 审计报告的收件人 m{Xf_rQ
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125.unqualified opinion 无保留意见 S?WUSx*N
126.qualified opinion 保留意见 w8Vzx8
127.disclaimer of opinion 无法表示意见 ?UIb!k>
128.adverse opinion 否定意见