61.assessed level of material misstatement risk 重大错报风险的评估水平 Bpo4?nCl}
62.simall business 小规模企业 sP pH*,
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63.accounting system 会计系统 *uRBzO}
64.test of control 控制测试 ]"As1"
65.walk-through test 穿行测试
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66.communication 沟通 l+K'beP
67.flow chart 流程图 D(op)]8
68.reperformance of internal control 重新执行 C\3rJy(VJ
69.audit evidence 审计证据 <18(
70.substantive procedures 实质性程序 caR<Kb:;*
71.assertions 认定 H\" sgoJ
72.esistence 存在 Wx%H%FeK
73.occurrence 发生 ;3coP{
74.completeness 完整性 ah$b[\#C
75.rights and obligations 权利和义务 5J.bD)
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76.valuation and allocation 计价和分摊 IVnHf_PzF
77.cutoff 截止 B N5[,J
78.accuracy 准确性 J9nX"Sb
79.classification 分类 IJp-BTO{V
80.inspection 检查 ITX a&5D
81.supervision of counting 监盘 S"QWB`W2
82.observation 观察 F@j
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83.confirmation 函证 PcMD])Z{G
84.computation 计算 y3Q
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85.analytical procedures 分析程序 hp
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86.vouch 核对 ea2ayT
87.trace 追查 .WJYQi
88.audit sampling 审计抽样 @Sn(lnlB
89.error 误差 j?\Qh
90.expected error 预期误差 ./Zk`-OBT
91.population 总体 F`W?II?
92.sampling risk 抽样风险 Y=?3 js?O
93.non- sampling risk 非抽样风险 cxC6n%!;y
94.sampling unit 抽样单位 k/_ 59@)
95.statistical sampling 统计抽样 2%Ri,4SRb
96.tolerable error 可容忍误差 :gibfk]C
97.the risk of under reliance 信赖不足风险 @CL{D:d
98.the risk of over reliance 信赖过度风险 DH!~ BB;
99.the risk of incorrect rejection 误拒风险 rl;~pO5R9
100. the risk of incorrect acceptance 误受风险 hpX9[3
101.working trial balance 试算平衡表 B)g[3gQ
102.index and cross-referencing 索引和交叉索引 e2TiBTbQaF
103.cash receipt 现金收入 '3tCH)s
104.cash disbursement 现金支出 ibk6|pp
105.bank statement 银行对账单 7hcYD!DS
106.bank reconciliation 银行存款余额调节表 kd(8I_i@
107.balance sheet date 资产负债表日 ORw,)l
108.net realizable value 可变现净值 S!CC
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109.storeroom 仓库 zrgk]n;Pq
110.sale invoice 销售发票 e{K 215
111.price list 价目表 xwq
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112.positive confirmation request 积极式询证函 `5.'_3
113.negative confirmation request 消极式询证函 z'n:@E
114.purchase requisition 请购单 I-*S&SiXjI
115.receiving report 验收报告 #&aqKVY
116.gross margin 毛利 G`61~F%
117.manufacturing overhead 制造费用
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118.material requisition 领料单 ES7>H
119.inventory-taking 存货盘点 }@+0/
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120.bond certificate 债券 Qbn"=n2
121.stock certificate 股票 ;bib/
122.audit report 审计报告 DV-d(@`K
123.entity 被审计单位 <{cQM$#
124.addressee of the audit report 审计报告的收件人 \V8PhO;j
125.unqualified opinion 无保留意见 *Kgks 4
126.qualified opinion 保留意见 t\,PB{P:J
127.disclaimer of opinion 无法表示意见 =s2*H8]
128.adverse opinion 否定意见