61.assessed level of material misstatement risk 重大错报风险的评估水平 Owe"x2D\
62.simall business 小规模企业 | z1
63.accounting system 会计系统 9L2]PU
v
64.test of control 控制测试 c#-o@`Po
65.walk-through test 穿行测试 {`-f<>N3
66.communication 沟通 'AU:[eyUV
67.flow chart 流程图 25NTtj:X
68.reperformance of internal control 重新执行 SauX C
69.audit evidence 审计证据 K~1uR:DR
70.substantive procedures 实质性程序 pTQ70V3
71.assertions 认定 $N; Nvp2
72.esistence 存在 ]~YY#I":
73.occurrence 发生 HLlp+;CF><
74.completeness 完整性 2LO8SJ#
75.rights and obligations 权利和义务 |^S{vub
76.valuation and allocation 计价和分摊 kH.e"e
77.cutoff 截止 dH5 Go9`~R
78.accuracy 准确性 i[IOR0
79.classification 分类 |\#~
80.inspection 检查 5_H`6-q
81.supervision of counting 监盘 K:<j=j@51
82.observation 观察 {*BZ;Xh\8
83.confirmation 函证 IqA'Vz,lL
84.computation 计算 ?:sk [f6
85.analytical procedures 分析程序 SS)9+0$
86.vouch 核对 D1ep7ykY
87.trace 追查 ,8tk]W[C
88.audit sampling 审计抽样 X[e:fW[e)
89.error 误差 fTq/9=Rq4
90.expected error 预期误差 H(A9YxXrZ5
91.population 总体 QWncKE,O$
92.sampling risk 抽样风险 V_x8
Q+~?
93.non- sampling risk 非抽样风险 6rP?$mn2
94.sampling unit 抽样单位 Ha)Vf +W
95.statistical sampling 统计抽样 d-rqZn}
96.tolerable error 可容忍误差 TJO?BX_9
97.the risk of under reliance 信赖不足风险 hI$IBf>
98.the risk of over reliance 信赖过度风险 aVE/qXB
99.the risk of incorrect rejection 误拒风险 VUneCt%
100. the risk of incorrect acceptance 误受风险 }wIF$v?M
101.working trial balance 试算平衡表 K Y=$RO
102.index and cross-referencing 索引和交叉索引 x\i+MVR-
103.cash receipt 现金收入 PwC9@c%c
104.cash disbursement 现金支出 Y\
C"3+I
105.bank statement 银行对账单 X-_ $jKfM
106.bank reconciliation 银行存款余额调节表 CVAX?c{
107.balance sheet date 资产负债表日 +{r~-Rn3
108.net realizable value 可变现净值 4#Bzq3,|
109.storeroom 仓库 "Dt:
8Nf^
110.sale invoice 销售发票 _?I6[Mz
111.price list 价目表 6)h~9iK
112.positive confirmation request 积极式询证函 {0o,2]o!:
113.negative confirmation request 消极式询证函 fi
tsu"G
114.purchase requisition 请购单 d5YL=o
115.receiving report 验收报告 /S #Z.T~~
116.gross margin 毛利 B>kVJK`X
117.manufacturing overhead 制造费用 0^25uAD=
118.material requisition 领料单 kM;}$*?
119.inventory-taking 存货盘点 Y(/y,bJ?jp
120.bond certificate 债券 6N#0D2~^
121.stock certificate 股票 4}r.g0L
122.audit report 审计报告 g9.y`o}c
123.entity 被审计单位 INRP@Cp1
124.addressee of the audit report 审计报告的收件人 _g]h \3
125.unqualified opinion 无保留意见 i6FviZx
126.qualified opinion 保留意见 tJa
*(%Z?f
127.disclaimer of opinion 无法表示意见 ml1My1
128.adverse opinion 否定意见