61.assessed level of material misstatement risk 重大错报风险的评估水平 Th[Gu8b3
62.simall business 小规模企业 ?v$kq}Rg
63.accounting system 会计系统 VUE6M\&z>
64.test of control 控制测试 v a
j
65.walk-through test 穿行测试 _|%l) KO
66.communication 沟通 [_SV$Jz
67.flow chart 流程图 FR9*WI
68.reperformance of internal control 重新执行 '}eA2Q>BV
69.audit evidence 审计证据 }|
!9aojr
70.substantive procedures 实质性程序 i!9|R)c
71.assertions 认定 T)"LuC#C
72.esistence 存在 !>Ru= $9
73.occurrence 发生 |<Gq^3 2
74.completeness 完整性 #X?#v7i",D
75.rights and obligations 权利和义务 TScI_8c>
76.valuation and allocation 计价和分摊 :UdH}u!Ek
77.cutoff 截止 cf
~TVa)M
78.accuracy 准确性 V]I+>Zn| 7
79.classification 分类 #3m7`}c
80.inspection 检查 ui#K`.dn
81.supervision of counting 监盘 / %:%la%
82.observation 观察 zBd)E21H
83.confirmation 函证 Q!_@Am"h
84.computation 计算 /,cyp.
85.analytical procedures 分析程序 Udbz;^(
86.vouch 核对 9?~K"+-SI
87.trace 追查 :VEy\ R>W
88.audit sampling 审计抽样 8rwXbYx
x
89.error 误差 ,V}Vxq3
90.expected error 预期误差 Kc[Y .CH
91.population 总体 N)H
_4L
92.sampling risk 抽样风险 O=LiCSNEV
93.non- sampling risk 非抽样风险 g=)djXW
94.sampling unit 抽样单位 7w]NG`7
95.statistical sampling 统计抽样 @rT}V>2I
96.tolerable error 可容忍误差 Skn2-8;10
97.the risk of under reliance 信赖不足风险 hd E? %A
98.the risk of over reliance 信赖过度风险 (#"iZv
,
99.the risk of incorrect rejection 误拒风险 ,*Z:a4
100. the risk of incorrect acceptance 误受风险 +S3r]D3v/
101.working trial balance 试算平衡表 E:C-k^/[Y
102.index and cross-referencing 索引和交叉索引 c3NUJ~>=y
103.cash receipt 现金收入 V;}6C&aP.
104.cash disbursement 现金支出 9q=\
_[\[
105.bank statement 银行对账单 a6v ls]?
106.bank reconciliation 银行存款余额调节表 x\m?* 5p
107.balance sheet date 资产负债表日 yA#
-}Y|]b
108.net realizable value 可变现净值 Mkc|uiT
109.storeroom 仓库 9?xc3F2EBD
110.sale invoice 销售发票 cA8"Ft{P)
111.price list 价目表 Q|`sYm'.
112.positive confirmation request 积极式询证函 $sX X6K),
113.negative confirmation request 消极式询证函 WKwU:im
114.purchase requisition 请购单 OVE5:)$x
115.receiving report 验收报告 yj+HU5L4
116.gross margin 毛利 z]J
pvw`p
117.manufacturing overhead 制造费用 ' Oe}Ja
118.material requisition 领料单 4xE [S
119.inventory-taking 存货盘点 7Vd"AVn}g
120.bond certificate 债券 (.DX</f/4
121.stock certificate 股票 a#qC.,$A
122.audit report 审计报告 Ef2#}%>
123.entity 被审计单位 Pd[&&!+gV
124.addressee of the audit report 审计报告的收件人 h5.>};"@'
125.unqualified opinion 无保留意见 ETA 1\
126.qualified opinion 保留意见 ;| :^zo
127.disclaimer of opinion 无法表示意见 C"We>!
128.adverse opinion 否定意见