61.assessed level of material misstatement risk 重大错报风险的评估水平 vN'+5*Cgy6
62.simall business 小规模企业 (dq_,LI
63.accounting system 会计系统 TP
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64.test of control 控制测试 ,*J@ic7"
65.walk-through test 穿行测试 F:!6B b C
66.communication 沟通 Gr\ ]6
67.flow chart 流程图 TQ]gvi|m
68.reperformance of internal control 重新执行 'F d+1
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69.audit evidence 审计证据 =&z+7Pe[
70.substantive procedures 实质性程序 +})QT FV
71.assertions 认定 c!ZZMCs
72.esistence 存在 [)Nt;|U
73.occurrence 发生 _y~6b{T
74.completeness 完整性 dd
75.rights and obligations 权利和义务 ,`}yJ*7
76.valuation and allocation 计价和分摊 J8emz8J
77.cutoff 截止 p^pd7)sBr
78.accuracy 准确性 e*2^
79.classification 分类 zMv`
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80.inspection 检查 a;xeHbE
81.supervision of counting 监盘 ZAr6RRv ^
82.observation 观察 5@2Rl>B$
83.confirmation 函证 1
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84.computation 计算 ~#E&E%sJ
85.analytical procedures 分析程序 V
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86.vouch 核对 X5iD<Lh
87.trace 追查 O2Qmz=%
88.audit sampling 审计抽样 p(n0(}eVC'
89.error 误差 @P7'MiP]K
90.expected error 预期误差 4
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91.population 总体 -TF},V~
92.sampling risk 抽样风险 ESCN/ocV
93.non- sampling risk 非抽样风险 pTCD1)
94.sampling unit 抽样单位 46=E- Tq
95.statistical sampling 统计抽样 g>VtPS5 y
96.tolerable error 可容忍误差 ]`$6=)_X
97.the risk of under reliance 信赖不足风险 t`8Jz~G`
98.the risk of over reliance 信赖过度风险 2 nyK'k
99.the risk of incorrect rejection 误拒风险 v#?DWeaFS_
100. the risk of incorrect acceptance 误受风险 ,/?J!W
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101.working trial balance 试算平衡表 rr
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102.index and cross-referencing 索引和交叉索引 G3_7e A#;
103.cash receipt 现金收入 LO_Xrj
104.cash disbursement 现金支出 a fa\6]m
105.bank statement 银行对账单 Fqeqn[,
106.bank reconciliation 银行存款余额调节表 t{]
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107.balance sheet date 资产负债表日 RnkV)ed(
108.net realizable value 可变现净值 FEk9a^Xyx
109.storeroom 仓库 BQ6$T&
110.sale invoice 销售发票 !0l|[c4 e>
111.price list 价目表 16AlmegDk
112.positive confirmation request 积极式询证函 +ywz@0nx
113.negative confirmation request 消极式询证函 9K&$8aD
114.purchase requisition 请购单 ?Z{/0X)]|
115.receiving report 验收报告 !f/
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116.gross margin 毛利 jwk+&S
117.manufacturing overhead 制造费用 >GIQT?O6
118.material requisition 领料单 E<yQB39
119.inventory-taking 存货盘点 a?y ucA
120.bond certificate 债券 &`
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121.stock certificate 股票 5$U 49j
122.audit report 审计报告 dEDhdF#f
123.entity 被审计单位 cIO/8D#zU
124.addressee of the audit report 审计报告的收件人 %bP+P(vZ
125.unqualified opinion 无保留意见 JYc:@\
126.qualified opinion 保留意见 I%4eX0QY=z
127.disclaimer of opinion 无法表示意见 N6[Z*5efR
128.adverse opinion 否定意见