61.assessed level of material misstatement risk 重大错报风险的评估水平 d~[^D<5,D
62.simall business 小规模企业 \VW&z:/*pZ
63.accounting system 会计系统 `_L=~F8
64.test of control 控制测试 "zJGYBen
65.walk-through test 穿行测试 ,,+ ~./)
66.communication 沟通 N_jCx*.G
67.flow chart 流程图 }@Mx@ S
68.reperformance of internal control 重新执行 $)OU
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69.audit evidence 审计证据 B Z:H$v
70.substantive procedures 实质性程序 ;bJ2miO"e
71.assertions 认定 D}
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72.esistence 存在 C9oF*{
73.occurrence 发生 ;9cBlthh
74.completeness 完整性 p^_E7k<ag
75.rights and obligations 权利和义务 RZykwD(
76.valuation and allocation 计价和分摊 %y
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77.cutoff 截止 ,Mwyk1:xix
78.accuracy 准确性 ,}&E=5MF\
79.classification 分类 U].u) g$
80.inspection 检查 g*9jPwdG
81.supervision of counting 监盘 X8T7(w<0%f
82.observation 观察 , WF)GS|7V
83.confirmation 函证 h-VpX6
84.computation 计算 s^_E'j$
85.analytical procedures 分析程序 9g"
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86.vouch 核对 .ON+ (
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87.trace 追查 ailje
88.audit sampling 审计抽样 am
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89.error 误差 q?C)
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90.expected error 预期误差 ]Y[8|HJ8
91.population 总体 ?
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92.sampling risk 抽样风险 g%w@v$
93.non- sampling risk 非抽样风险 )Qve[O
94.sampling unit 抽样单位 Ty]/F+{
95.statistical sampling 统计抽样 e=t?mDh#E
96.tolerable error 可容忍误差 7pNTCZ
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97.the risk of under reliance 信赖不足风险 qL^
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98.the risk of over reliance 信赖过度风险 ]y6`9p
99.the risk of incorrect rejection 误拒风险 ZyqTtA!A
100. the risk of incorrect acceptance 误受风险 g0.D36
101.working trial balance 试算平衡表 {aq\sf;i{
102.index and cross-referencing 索引和交叉索引 g
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103.cash receipt 现金收入 lj"L Q(^
104.cash disbursement 现金支出 5* 1wQlL
105.bank statement 银行对账单 .rj FhSr$
106.bank reconciliation 银行存款余额调节表 H[ %Fo
107.balance sheet date 资产负债表日 t"1'B!4
108.net realizable value 可变现净值 W
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109.storeroom 仓库 .
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110.sale invoice 销售发票 qx5X2@-;:
111.price list 价目表 qQ
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112.positive confirmation request 积极式询证函 +P6#7.p`Z
113.negative confirmation request 消极式询证函 !l'Az3'J|
114.purchase requisition 请购单 ]>@;
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115.receiving report 验收报告 d"78w-S
116.gross margin 毛利 N$ZThZqqv
117.manufacturing overhead 制造费用 3nBbPP_
118.material requisition 领料单 xJ9_#$ngeM
119.inventory-taking 存货盘点 )61CrQiY
120.bond certificate 债券 &sL5Pt_
121.stock certificate 股票 wxZnuCO%H8
122.audit report 审计报告 yy?|q0
123.entity 被审计单位 >p!d(J?
124.addressee of the audit report 审计报告的收件人 HSx~Fs^J
125.unqualified opinion 无保留意见 =ox#qg.5
126.qualified opinion 保留意见 $JmL)r
127.disclaimer of opinion 无法表示意见 mM~!68lR
128.adverse opinion 否定意见