61.assessed level of material misstatement risk 重大错报风险的评估水平 @w(X}q1
62.simall business 小规模企业 =1\mLI}@
63.accounting system 会计系统 n7.85p@ua
64.test of control 控制测试 0xH&^Ia1B
65.walk-through test 穿行测试 vCUbb
Qz
66.communication 沟通 "sT)<Wc
67.flow chart 流程图 ul]hvK{2
68.reperformance of internal control 重新执行 o|w
w>m
69.audit evidence 审计证据 0,B"p
70.substantive procedures 实质性程序 EY0,Q {
71.assertions 认定 [#%@,C
72.esistence 存在 :mhO/Bx
73.occurrence 发生 T1%}H3
74.completeness 完整性 %~[@5<p
75.rights and obligations 权利和义务 X6=o vm
76.valuation and allocation 计价和分摊 -/:K.SY,
77.cutoff 截止 Zr(eH2}0D
78.accuracy 准确性 _k#GjAPM
79.classification 分类 tAkv'.
80.inspection 检查 K^P&3H*(/n
81.supervision of counting 监盘 UG3}|\.u
82.observation 观察 n. vrq-
83.confirmation 函证 )Myx(w"S
84.computation 计算 '7g]@
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85.analytical procedures 分析程序 }*S`1IWMj
86.vouch 核对 gAgF$H .
87.trace 追查 S0ltj8t
88.audit sampling 审计抽样 WM7LCP
89.error 误差 _{n4jdw%(
90.expected error 预期误差 7g:Lj,Z4L
91.population 总体 R ^ZOcONd-
92.sampling risk 抽样风险 \jb62Jp
93.non- sampling risk 非抽样风险 7~);,#[ky
94.sampling unit 抽样单位 !x!1H5"
95.statistical sampling 统计抽样 sFHqLG{/
96.tolerable error 可容忍误差 @>&b&uj7T
97.the risk of under reliance 信赖不足风险 D=K{(0{"/,
98.the risk of over reliance 信赖过度风险 p_vldTIW
99.the risk of incorrect rejection 误拒风险 yCuLo`
100. the risk of incorrect acceptance 误受风险 t{,e{oZx
101.working trial balance 试算平衡表 pu_?)U
102.index and cross-referencing 索引和交叉索引 c}s#!|E0v
103.cash receipt 现金收入 5 Pf)&iG
104.cash disbursement 现金支出
yY
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105.bank statement 银行对账单 6n~)
R
106.bank reconciliation 银行存款余额调节表 "&o"6ra}
107.balance sheet date 资产负债表日 nJ$2RN
108.net realizable value 可变现净值 gX*j|(r
109.storeroom 仓库 U;0:@.q
110.sale invoice 销售发票 (?ULp{VPFl
111.price list 价目表 %<8r`BMo
112.positive confirmation request 积极式询证函 %Y,Ru)5}
113.negative confirmation request 消极式询证函 Nw(hN+_u
114.purchase requisition 请购单 !tb!%8{~
115.receiving report 验收报告 Bd- &~s^
116.gross margin 毛利 rjj_]1?K
117.manufacturing overhead 制造费用 bjI3xAs~
118.material requisition 领料单 hj{)6dBX%
119.inventory-taking 存货盘点 h50]%tp\
120.bond certificate 债券 /%gMzF
121.stock certificate 股票 y:_>R=sw
122.audit report 审计报告 QO>';ul5
123.entity 被审计单位 )&Z`SaoP|J
124.addressee of the audit report 审计报告的收件人 mg" _3].j
125.unqualified opinion 无保留意见 !yr4B"kz
126.qualified opinion 保留意见 6:AEg
127.disclaimer of opinion 无法表示意见 )l/
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128.adverse opinion 否定意见