61.assessed level of material misstatement risk 重大错报风险的评估水平 &u~#bDh
62.simall business 小规模企业 y#)ad\
63.accounting system 会计系统 [}Pi $at
64.test of control 控制测试 <t"|
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65.walk-through test 穿行测试 QK@[b3-h1
66.communication 沟通 db0]D\
67.flow chart 流程图 vZ/Bzy@|
68.reperformance of internal control 重新执行 aXRf6:\%
69.audit evidence 审计证据 }+ZZO0
70.substantive procedures 实质性程序 *_CzCl^
71.assertions 认定 acdF5ch@
72.esistence 存在 o-r00H|
73.occurrence 发生 |%c"Avc
74.completeness 完整性 t p<wMrq<
75.rights and obligations 权利和义务 GLE"[!s]f
76.valuation and allocation 计价和分摊 F%^)oQT+c
77.cutoff 截止 \9`76*X6
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78.accuracy 准确性 #/LU@+
79.classification 分类 :~%{
80.inspection 检查 t @vb3
81.supervision of counting 监盘 b_rHt
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82.observation 观察 8q_"aa,`
83.confirmation 函证 ~"}o^#@DwJ
84.computation 计算 c-q=Ct
85.analytical procedures 分析程序 e]q(fPK
86.vouch 核对 t)4AQ
87.trace 追查 s?~lMm' !
88.audit sampling 审计抽样 .LA?2N
89.error 误差 ~zph,bk
90.expected error 预期误差 d_aHUmI^"
91.population 总体 ds;c\x
92.sampling risk 抽样风险 cPbAR'
93.non- sampling risk 非抽样风险 G7uYkJO
94.sampling unit 抽样单位 O"V;otlC
95.statistical sampling 统计抽样 s>c0K@ADO
96.tolerable error 可容忍误差 "#G`F
97.the risk of under reliance 信赖不足风险 bK#SxV
98.the risk of over reliance 信赖过度风险 M"
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99.the risk of incorrect rejection 误拒风险 r%412#
100. the risk of incorrect acceptance 误受风险 AtYqD<hl:
101.working trial balance 试算平衡表 T3,}CK#O
102.index and cross-referencing 索引和交叉索引 Z+g9!@'a
103.cash receipt 现金收入 /lDei}
104.cash disbursement 现金支出 RAB'%CY4
105.bank statement 银行对账单 2 pmqP-pKd
106.bank reconciliation 银行存款余额调节表 8Ai
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107.balance sheet date 资产负债表日 $~)YI/b
108.net realizable value 可变现净值 0I['UL^!F
109.storeroom 仓库 br%l>Y\"
110.sale invoice 销售发票 (Qf. S{;
111.price list 价目表 I#PhzGC@
112.positive confirmation request 积极式询证函 Q.} guI\
113.negative confirmation request 消极式询证函 E(g$f.9
114.purchase requisition 请购单 CRs@x` 5ue
115.receiving report 验收报告 P^[y~I#{
116.gross margin 毛利 UAe8Ct=YJ
117.manufacturing overhead 制造费用 +sT S1t
118.material requisition 领料单 0,5)L\{
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119.inventory-taking 存货盘点 yZQcxg%
120.bond certificate 债券 {@ Z=b5/P
121.stock certificate 股票 PnZC
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122.audit report 审计报告 2Og<e|
123.entity 被审计单位 _o7t| pl~
124.addressee of the audit report 审计报告的收件人 8F9x2CM-[C
125.unqualified opinion 无保留意见 "/nbcQ*s*E
126.qualified opinion 保留意见 W5,&*mo
127.disclaimer of opinion 无法表示意见 $8WWN} OC
128.adverse opinion 否定意见