61.assessed level of material misstatement risk 重大错报风险的评估水平 ``j..v,
62.simall business 小规模企业
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63.accounting system 会计系统 dawe!w!
64.test of control 控制测试 KlGPuGL
65.walk-through test 穿行测试 ,$EM3
66.communication 沟通 wx nD3
67.flow chart 流程图 QCQku\GLV
68.reperformance of internal control 重新执行 asb-syqU
69.audit evidence 审计证据 Ke '?
70.substantive procedures 实质性程序 }GJIM|7^
71.assertions 认定 _R<eWp
72.esistence 存在 Er^ijh,
73.occurrence 发生 J*$u
74.completeness 完整性 fu'iG7U M
75.rights and obligations 权利和义务 jnsV'@v8Nj
76.valuation and allocation 计价和分摊 ce th )Xm
77.cutoff 截止 ojU:RRr4l$
78.accuracy 准确性 "- S2${
79.classification 分类 A|1
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80.inspection 检查 +gqtW86
81.supervision of counting 监盘 -FV$Sne
82.observation 观察 2%U)y;$m2
83.confirmation 函证 #-dfG.*
84.computation 计算 6Ae <W7
85.analytical procedures 分析程序 DKgwi'R
86.vouch 核对 MEMD8:['
87.trace 追查 a
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88.audit sampling 审计抽样 j9Ptd$Uj
89.error 误差 #7I,.DUy[
90.expected error 预期误差 Yh)
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91.population 总体 SO%x=W
92.sampling risk 抽样风险 y
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93.non- sampling risk 非抽样风险 L9nv05B
94.sampling unit 抽样单位 {Ak{
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95.statistical sampling 统计抽样 *c4uCI:0t
96.tolerable error 可容忍误差 Fj}|uiOQUS
97.the risk of under reliance 信赖不足风险 WV}<6r$e
98.the risk of over reliance 信赖过度风险 Qg;A (\z
99.the risk of incorrect rejection 误拒风险 __r]@hY
100. the risk of incorrect acceptance 误受风险 BV,P;T0"D
101.working trial balance 试算平衡表 </F@5*
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 yPrp:%PS
104.cash disbursement 现金支出 ,g2|8>sJP
105.bank statement 银行对账单 g3Q]W(F%$
106.bank reconciliation 银行存款余额调节表 qawb9Iud0
107.balance sheet date 资产负债表日 >y)(M(o
108.net realizable value 可变现净值 k<RJ
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109.storeroom 仓库 yzr>]"o
110.sale invoice 销售发票 uqwB`<>KJ
111.price list 价目表 s2A3.SN
112.positive confirmation request 积极式询证函 B5h-JON]-
113.negative confirmation request 消极式询证函 {vYmK#}
114.purchase requisition 请购单 &}wrN(?w
115.receiving report 验收报告 HPl!r0 h
116.gross margin 毛利 Z*S
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117.manufacturing overhead 制造费用 9XWHr/-_@
118.material requisition 领料单 CY;ML6c@
119.inventory-taking 存货盘点 5Nc~cD%0tK
120.bond certificate 债券 %Z~,F?
121.stock certificate 股票 H?98
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122.audit report 审计报告 n B4)%
123.entity 被审计单位 N<o3pX2i]
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 #k2&2W=x
126.qualified opinion 保留意见 S6-)N(3|
127.disclaimer of opinion 无法表示意见 {o"X8
128.adverse opinion 否定意见