61.assessed level of material misstatement risk 重大错报风险的评估水平 l[q%1-N
62.simall business 小规模企业 dM1)wkbET
63.accounting system 会计系统 s]=s|
64.test of control 控制测试 1&@s2ee4
65.walk-through test 穿行测试 L27i_4E,
66.communication 沟通 )MKzAAt~
67.flow chart 流程图 yjbqby7
68.reperformance of internal control 重新执行 6NV- &0 _
69.audit evidence 审计证据 /M-%]sayj
70.substantive procedures 实质性程序 "gD)Uis
71.assertions 认定 U>z8gdzu
72.esistence 存在 "s]c79t
73.occurrence 发生 : qKxm(
74.completeness 完整性 U'st\Dt
75.rights and obligations 权利和义务 6uYCU|JsU
76.valuation and allocation 计价和分摊 0~\Dd0W/:`
77.cutoff 截止 _tg&_P+kV
78.accuracy 准确性 f-?00*T
79.classification 分类 XTHy
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80.inspection 检查 ~ (xIG
81.supervision of counting 监盘 9 T4x1{mO
82.observation 观察 %/:{x()G
83.confirmation 函证 fL8+J]6A6
84.computation 计算 T6|zT}cb
85.analytical procedures 分析程序 !T
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86.vouch 核对 !Q`GA<ikv
87.trace 追查 s fxQ
88.audit sampling 审计抽样 x8sSb:N
89.error 误差 LX e {
90.expected error 预期误差 .VVY]>bJg@
91.population 总体 i51~/
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92.sampling risk 抽样风险 Nt^R~#8hF>
93.non- sampling risk 非抽样风险 k=<,A'y-/
94.sampling unit 抽样单位 W^W^5-'"D,
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 h$p]#]uMb
97.the risk of under reliance 信赖不足风险 9d4PH
98.the risk of over reliance 信赖过度风险 Z,Z34:-
99.the risk of incorrect rejection 误拒风险 N9D<wAK##)
100. the risk of incorrect acceptance 误受风险 <a |$Bl
101.working trial balance 试算平衡表 nBGF
a
102.index and cross-referencing 索引和交叉索引 Memz>uux
103.cash receipt 现金收入 M$z.S0"
104.cash disbursement 现金支出 >_1*/o
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105.bank statement 银行对账单 <h2WM (n
106.bank reconciliation 银行存款余额调节表 Bl-nS{9
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107.balance sheet date 资产负债表日 e g#.f`
108.net realizable value 可变现净值 31LXzQvFG
109.storeroom 仓库 qWf7k+7G
110.sale invoice 销售发票 edqek j
h
111.price list 价目表 5Cd>p<
112.positive confirmation request 积极式询证函 8oG0tX3i
113.negative confirmation request 消极式询证函 k~u$&a
114.purchase requisition 请购单 ?k~(E`ZE3
115.receiving report 验收报告 ]l>)Di#*o
116.gross margin 毛利 @
X_x?N
117.manufacturing overhead 制造费用 }u&.n
pc
118.material requisition 领料单 7z"xjA
119.inventory-taking 存货盘点 ]5lp.#EB
120.bond certificate 债券 Y&aFAjj
121.stock certificate 股票 zR/d:P?
122.audit report 审计报告 <jT6|2'
123.entity 被审计单位 vBUx)l
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 +$_W4lf|E2
126.qualified opinion 保留意见 *ta
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127.disclaimer of opinion 无法表示意见 o~,dkV
128.adverse opinion 否定意见