61.assessed level of material misstatement risk 重大错报风险的评估水平 & N.]8x5A
62.simall business 小规模企业 UZRN4tru6
63.accounting system 会计系统 Hj97&C{Q^
64.test of control 控制测试 6`WI
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65.walk-through test 穿行测试 +F]=Z
66.communication 沟通 ~A03J:Yc7
67.flow chart 流程图 4QBPN@~t
68.reperformance of internal control 重新执行 a3J'
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69.audit evidence 审计证据 'y&DOy/|
70.substantive procedures 实质性程序 !S#K6:
71.assertions 认定 Av>xgfX
72.esistence 存在 kca#ssN
73.occurrence 发生 &t,"k'p
74.completeness 完整性 Ejt?B')aB5
75.rights and obligations 权利和义务 fLg
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76.valuation and allocation 计价和分摊 ^H`4BWc
77.cutoff 截止 '37 <+N
78.accuracy 准确性 uNf97*~_
79.classification 分类 oS^g "hQ`\
80.inspection 检查 Vl/fkd,Z
81.supervision of counting 监盘 &G)/i*
82.observation 观察 6%Pvh- ~_
83.confirmation 函证 y*e({fio_
84.computation 计算 ZxAk
85.analytical procedures 分析程序 3?Fe(!@
86.vouch 核对 -,q
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87.trace 追查 sL)7MtNwy
88.audit sampling 审计抽样 s0m k<>z
89.error 误差 snP]&l+
90.expected error 预期误差
}poLHS/
91.population 总体 1h3`y
92.sampling risk 抽样风险 eCjyx|:J
93.non- sampling risk 非抽样风险 2"EaF^?\
94.sampling unit 抽样单位 } 8[
95.statistical sampling 统计抽样 M^{=&
96.tolerable error 可容忍误差 xg;vQKS6
97.the risk of under reliance 信赖不足风险 %gu |
98.the risk of over reliance 信赖过度风险 )Lg~2]'?j
99.the risk of incorrect rejection 误拒风险 LcTTfb+<
100. the risk of incorrect acceptance 误受风险 7U:{=+oLR
101.working trial balance 试算平衡表 3QCCX$,
102.index and cross-referencing 索引和交叉索引 (Rsf;VPO
103.cash receipt 现金收入 K0|:+s@u
104.cash disbursement 现金支出 %-<6Z9otc
105.bank statement 银行对账单 xoQ(GrBY
106.bank reconciliation 银行存款余额调节表 WsW] 1p
107.balance sheet date 资产负债表日 Q%W>m0%
108.net realizable value 可变现净值 ^qLes
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109.storeroom 仓库 JC#5CCz
110.sale invoice 销售发票 `SQobH
111.price list 价目表 |3BxNFe`%
112.positive confirmation request 积极式询证函 d^8n
113.negative confirmation request 消极式询证函 O~
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114.purchase requisition 请购单 a H\A
115.receiving report 验收报告 _k#!^AJ}x
116.gross margin 毛利 &q +l5L"
117.manufacturing overhead 制造费用 M7{_"9X{
118.material requisition 领料单 j>G|Xv
119.inventory-taking 存货盘点 8x-(7[#e<g
120.bond certificate 债券 [U:
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121.stock certificate 股票 5p ,HkV
122.audit report 审计报告 K^IB1U$
123.entity 被审计单位 Bh7hF?c Sj
124.addressee of the audit report 审计报告的收件人 +zK?1llt
125.unqualified opinion 无保留意见 9\uBX.]x
126.qualified opinion 保留意见 ji<(}d~L*
127.disclaimer of opinion 无法表示意见 _<'?s>(U'
128.adverse opinion 否定意见