61.assessed level of material misstatement risk 重大错报风险的评估水平 >e-XZ2>Sj
62.simall business 小规模企业 g)&-S3\
63.accounting system 会计系统 =GM!M@~,Ab
64.test of control 控制测试 }+ #ag:M
65.walk-through test 穿行测试 o<P%|>qX
66.communication 沟通 9LJ/m\bi
67.flow chart 流程图 +I\bs.84
68.reperformance of internal control 重新执行 p|Rxy"}
69.audit evidence 审计证据 rT}d<cSf
70.substantive procedures 实质性程序 a/^YgrC\T
71.assertions 认定 iJrscy-
72.esistence 存在 TJsT .DWW~
73.occurrence 发生 pdnL~sv
74.completeness 完整性 ^#^u90I
75.rights and obligations 权利和义务 'Dk(jpYB
76.valuation and allocation 计价和分摊 -R7f/a8
77.cutoff 截止 KS(T%mk\
78.accuracy 准确性 3+ i(fg_
79.classification 分类 !8=uBS%
80.inspection 检查 $9QVl
81.supervision of counting 监盘 cS ];?tqrA
82.observation 观察 "l +Jx|h\
83.confirmation 函证 !>S'eXt
84.computation 计算 *%)L?*
85.analytical procedures 分析程序 R#\8jv v
86.vouch 核对 J?%D4AeS]v
87.trace 追查 ]r"{G*1Q
9
88.audit sampling 审计抽样 ,CM$A}7[
89.error 误差 5K6_#g4"
90.expected error 预期误差 U-n33ty`H
91.population 总体 R?&S]?H
92.sampling risk 抽样风险 x-Mp6
93.non- sampling risk 非抽样风险 `XWxC:j3%
94.sampling unit 抽样单位 eEc
;w#
95.statistical sampling 统计抽样 {8B\-LUR
96.tolerable error 可容忍误差 Z p_
_
97.the risk of under reliance 信赖不足风险 Ugdm"
98.the risk of over reliance 信赖过度风险 p-(Z[G*
99.the risk of incorrect rejection 误拒风险 H8-,gV
100. the risk of incorrect acceptance 误受风险 swLgdk{8n
101.working trial balance 试算平衡表 Bxa],inuZ
102.index and cross-referencing 索引和交叉索引 dNJK[1e6
103.cash receipt 现金收入 x6)
104.cash disbursement 现金支出 hU=J^Gi0
105.bank statement 银行对账单 HWefuj
106.bank reconciliation 银行存款余额调节表 giu~"#0/F
107.balance sheet date 资产负债表日 Aoo'i
108.net realizable value 可变现净值 jZ{
S{"j
109.storeroom 仓库 Gg
.w-&
110.sale invoice 销售发票 #!`zU4&2
111.price list 价目表 l
E&hw
112.positive confirmation request 积极式询证函
40c#zCE
113.negative confirmation request 消极式询证函 ka>RAr J
114.purchase requisition 请购单 ~y|
%D;
115.receiving report 验收报告 q90S>c,
116.gross margin 毛利 TM^1{0;r5
117.manufacturing overhead 制造费用 !<YRocQY
118.material requisition 领料单 =V,'f
119.inventory-taking 存货盘点
&J~S $
120.bond certificate 债券 %cm5Z^B1"
121.stock certificate 股票 Y?5yzD:
122.audit report 审计报告 Uv+pdRXn
123.entity 被审计单位 3tm
z2JIb
124.addressee of the audit report 审计报告的收件人 YwF6/JA0^
125.unqualified opinion 无保留意见 [{ { ?e6J
126.qualified opinion 保留意见 h3)KT+7.
127.disclaimer of opinion 无法表示意见 zEhy0LLm
128.adverse opinion 否定意见