61.assessed level of material misstatement risk 重大错报风险的评估水平 :fKz^@mY4
62.simall business 小规模企业 Zi@+T
63.accounting system 会计系统 NV(4wlh)y
64.test of control 控制测试 7+hF;
65.walk-through test 穿行测试 [pFu
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66.communication 沟通 jTUf4&b-
67.flow chart 流程图 %<#3_}"T|
68.reperformance of internal control 重新执行 n9fA!Wic
69.audit evidence 审计证据 o/9LK
70.substantive procedures 实质性程序 jP.b oj_u*
71.assertions 认定 jy@i(@Z
72.esistence 存在 v[DbhIXU
73.occurrence 发生 v:Z4z6M-
74.completeness 完整性 /A))"D
75.rights and obligations 权利和义务 t:sq*d
76.valuation and allocation 计价和分摊 bKJ7vXC05
77.cutoff 截止
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78.accuracy 准确性 ~TFYlV
79.classification 分类 [x
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80.inspection 检查 n.XhK_6n]M
81.supervision of counting 监盘 IgR"euU
82.observation 观察 po2[uJ
83.confirmation 函证 ^8l3j4
84.computation 计算 h4.=sbzZ
85.analytical procedures 分析程序 ?(ls<&s{w
86.vouch 核对 qM!f
87.trace 追查 l8AEEG8>
88.audit sampling 审计抽样 u}LX,B-n(
89.error 误差 BS,5W]ervE
90.expected error 预期误差 :Ip:sRz
91.population 总体 R~5*#r@f
92.sampling risk 抽样风险 i Kk"j
93.non- sampling risk 非抽样风险 b' oGt,
94.sampling unit 抽样单位 K_+;"G
95.statistical sampling 统计抽样 [+MX$y
96.tolerable error 可容忍误差 C| L^Ds0
97.the risk of under reliance 信赖不足风险 `=}UFu
98.the risk of over reliance 信赖过度风险 pz35trW
99.the risk of incorrect rejection 误拒风险 [kuVQ$)
100. the risk of incorrect acceptance 误受风险 d:<H?~
101.working trial balance 试算平衡表 "(\)
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102.index and cross-referencing 索引和交叉索引 =Wk/q_.
103.cash receipt 现金收入 #W%)$kc
104.cash disbursement 现金支出 Z
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105.bank statement 银行对账单 =e!l=d|/
106.bank reconciliation 银行存款余额调节表 <k\H`P
107.balance sheet date 资产负债表日 Jg|cvu-+
108.net realizable value 可变现净值 >g>`!Sf
109.storeroom 仓库 H&=n:'k^
110.sale invoice 销售发票 r -q3+c^+
111.price list 价目表 w0j/\XN2s
112.positive confirmation request 积极式询证函 l/png:
113.negative confirmation request 消极式询证函 8lWH=kA\
114.purchase requisition 请购单 >'}=.3\
115.receiving report 验收报告 K%(XgXb(</
116.gross margin 毛利 95^i/6Gl!P
117.manufacturing overhead 制造费用 $ ~,}yh;
118.material requisition 领料单 %t~SOkx
119.inventory-taking 存货盘点 7{An@hNh
120.bond certificate 债券 hP1
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121.stock certificate 股票 ?)'
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122.audit report 审计报告 :K^
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123.entity 被审计单位 % nmY:}um
124.addressee of the audit report 审计报告的收件人 _))I.c=v
125.unqualified opinion 无保留意见 8@%mnyQ
126.qualified opinion 保留意见 )v52y8G-p
127.disclaimer of opinion 无法表示意见 pFJQ7Jlx
128.adverse opinion 否定意见