61.assessed level of material misstatement risk 重大错报风险的评估水平 ^]
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62.simall business 小规模企业 "fq{Y~F%`
63.accounting system 会计系统 #pcP!
64.test of control 控制测试 =/\:>+p^.y
65.walk-through test 穿行测试 }`+B=h-dW
66.communication 沟通 _ 84ut
67.flow chart 流程图 H.UX,O@
68.reperformance of internal control 重新执行 Mfv1Os:ST
69.audit evidence 审计证据 tnLAJ+-M
70.substantive procedures 实质性程序 U!Ek'
71.assertions 认定 |*`Z*6n
72.esistence 存在 Z(!00^
73.occurrence 发生 `O'`eY1f
74.completeness 完整性 "1,pHR-+R
75.rights and obligations 权利和义务 N]RZbzK_5G
76.valuation and allocation 计价和分摊 W0}B'VS.I
77.cutoff 截止 /a6Xa&(B
78.accuracy 准确性 .H,xle
79.classification 分类 N<DGw?Rl
80.inspection 检查 &5:tn=E
81.supervision of counting 监盘 r;m)n
Ru
82.observation 观察 YM
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83.confirmation 函证 H'HSD,>(
84.computation 计算 "le>_Ze_>|
85.analytical procedures 分析程序 @}kv-*
86.vouch 核对 t:fFU1x
87.trace 追查 U)3DQ6T99
88.audit sampling 审计抽样 ":_vK}5
89.error 误差 Gdg"gi!4
90.expected error 预期误差 }K3x
91.population 总体 Bp@v,)8*
92.sampling risk 抽样风险 c*@G
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93.non- sampling risk 非抽样风险 @'GGm#<
94.sampling unit 抽样单位 !fj(tPq
95.statistical sampling 统计抽样 6"}?.E$
96.tolerable error 可容忍误差 GQ
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97.the risk of under reliance 信赖不足风险 "Y\_
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98.the risk of over reliance 信赖过度风险 HF(KN{0.B
99.the risk of incorrect rejection 误拒风险 q&d~
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100. the risk of incorrect acceptance 误受风险 L5,NP5RC
101.working trial balance 试算平衡表 4rrSb*
102.index and cross-referencing 索引和交叉索引 %dY<=x#b
103.cash receipt 现金收入
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104.cash disbursement 现金支出 QVtQx>K`
105.bank statement 银行对账单 v,ju!I0.
106.bank reconciliation 银行存款余额调节表 [p<w._b i
107.balance sheet date 资产负债表日 8Ac:_Zg
108.net realizable value 可变现净值 73){K?R
109.storeroom 仓库 ]
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110.sale invoice 销售发票 #t+d iR
111.price list 价目表 p|]\P%,\
112.positive confirmation request 积极式询证函 Qubp9C#r
113.negative confirmation request 消极式询证函 z^<"x|:
114.purchase requisition 请购单 #B\"'8#
115.receiving report 验收报告 _]:z \TDn
116.gross margin 毛利 S9#)A->
117.manufacturing overhead 制造费用 F>rH^F
118.material requisition 领料单 ?Ec7" hK
119.inventory-taking 存货盘点 yeMB0Z*r
120.bond certificate 债券 [ 1u-Q%?#
121.stock certificate 股票 5;HH4?]p
122.audit report 审计报告 $ ,
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123.entity 被审计单位 vuYSVI2=H
124.addressee of the audit report 审计报告的收件人 ^U!0-y
125.unqualified opinion 无保留意见 O<V4HUW
126.qualified opinion 保留意见 k`N^Vdr
127.disclaimer of opinion 无法表示意见 ?5{>;#0Z
128.adverse opinion 否定意见