61.assessed level of material misstatement risk 重大错报风险的评估水平 &Dgho
62.simall business 小规模企业 g< M\zD
63.accounting system 会计系统 :I1)=8lO
64.test of control 控制测试 Q_x/e|sd
65.walk-through test 穿行测试 O
sbY}*S
66.communication 沟通 IF(W[J
67.flow chart 流程图 Yy@;U]R
68.reperformance of internal control 重新执行 Y, )'0O
69.audit evidence 审计证据 r\.1=c#"bP
70.substantive procedures 实质性程序 Ky[/7S5E
71.assertions 认定 =;9Wh!{
72.esistence 存在 4t|ril``]
73.occurrence 发生 C7[_#1Oz
74.completeness 完整性 '(7]jug
75.rights and obligations 权利和义务 |[)t4A"}
76.valuation and allocation 计价和分摊 "@;q! B.qo
77.cutoff 截止 ~
b!mKyrZ
78.accuracy 准确性 ;^^u _SuH
79.classification 分类 Hl8-1M$&
80.inspection 检查 hbD@B.PD
81.supervision of counting 监盘 yNoJrA
82.observation 观察 6@t4pML
83.confirmation 函证 !;x
84.computation 计算 wWKC
.N
85.analytical procedures 分析程序 2G=Bav\n+
86.vouch 核对 a]>gDDF
87.trace 追查 3?|Fn8dQR.
88.audit sampling 审计抽样 $6Lgaz
89.error 误差 mVcpYyD|k
90.expected error 预期误差 3J7TWOJVw
91.population 总体 bc}U &X<
92.sampling risk 抽样风险 . p^='Kz?
93.non- sampling risk 非抽样风险
:z_D?UQ
94.sampling unit 抽样单位 %M2.h;9]*\
95.statistical sampling 统计抽样 ;]D@KxO$dJ
96.tolerable error 可容忍误差 Oz#$
x
97.the risk of under reliance 信赖不足风险 m"t\@f
98.the risk of over reliance 信赖过度风险 M`*B/Fh2
99.the risk of incorrect rejection 误拒风险 3k`"%R.H
100. the risk of incorrect acceptance 误受风险 )l[<3<@s
101.working trial balance 试算平衡表 R] tHd=kf
102.index and cross-referencing 索引和交叉索引 #UG| \}Lp
103.cash receipt 现金收入 D}XyT/8G3
104.cash disbursement 现金支出 22"M#:r$
105.bank statement 银行对账单 v`A^6)U#M
106.bank reconciliation 银行存款余额调节表 \bw71( Q
107.balance sheet date 资产负债表日 "
;_bB"q*
108.net realizable value 可变现净值 =QHW>v
109.storeroom 仓库 [u;]J*
110.sale invoice 销售发票 qL091P\F
111.price list 价目表 8>RGmue
112.positive confirmation request 积极式询证函 ,UopGlA
,
113.negative confirmation request 消极式询证函 `<i|K*u
114.purchase requisition 请购单 ;{
u{FL
115.receiving report 验收报告 :WIbjI=
116.gross margin 毛利 sesr`,m.,
117.manufacturing overhead 制造费用 [X ]\^
118.material requisition 领料单 nu
d,ag
119.inventory-taking 存货盘点 BQ{Gp 2N
120.bond certificate 债券 y:WRpCZoa
121.stock certificate 股票 JryDbGc8
122.audit report 审计报告 ~
nNsq(4
123.entity 被审计单位 X+)68
124.addressee of the audit report 审计报告的收件人 / tM<ois*
125.unqualified opinion 无保留意见 v|t_kNX;v*
126.qualified opinion 保留意见 EGO;g^,
127.disclaimer of opinion 无法表示意见 !/znovoD
128.adverse opinion 否定意见