61.assessed level of material misstatement risk 重大错报风险的评估水平 #~_ZG% u
62.simall business 小规模企业 4Bn
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63.accounting system 会计系统 Ft<6`C
64.test of control 控制测试 I"=a:q
65.walk-through test 穿行测试 XF6ed
66.communication 沟通 ;?{N=x8
67.flow chart 流程图 -4%{Jb-1
68.reperformance of internal control 重新执行 X6T*?t3!9[
69.audit evidence 审计证据 W~!uSrY
70.substantive procedures 实质性程序 (bX77 Xr
71.assertions 认定 K P1;u #v
72.esistence 存在 4x2
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73.occurrence 发生 Y"n$
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74.completeness 完整性 LLMom.
75.rights and obligations 权利和义务 8wi2&j_
76.valuation and allocation 计价和分摊 6UK}?+r~
77.cutoff 截止 ?2q;`Nb
78.accuracy 准确性 ^Fn~@'
79.classification 分类 R0WI s:k2
80.inspection 检查 8l50@c4UF~
81.supervision of counting 监盘 .|VWYN
82.observation 观察 ;8~tt I
83.confirmation 函证
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84.computation 计算 -p-<mC@<&S
85.analytical procedures 分析程序 z#( `H6n:
86.vouch 核对 Ft[)m#Dj`
87.trace 追查 \#hp,XV>
88.audit sampling 审计抽样 zrazbHI
89.error 误差 $`wo8A|
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90.expected error 预期误差 7 {n>0@_
91.population 总体 %>mB"Y,
92.sampling risk 抽样风险 S^,q{x*T
93.non- sampling risk 非抽样风险 EOn[!
94.sampling unit 抽样单位 M>yt\qbkA
95.statistical sampling 统计抽样 Ec/-f`8
96.tolerable error 可容忍误差 s"xiGp9
97.the risk of under reliance 信赖不足风险 Y)ig:m]#
98.the risk of over reliance 信赖过度风险 O-N@HZC
99.the risk of incorrect rejection 误拒风险 YQ`m;<
100. the risk of incorrect acceptance 误受风险 UNC%<=
101.working trial balance 试算平衡表 W]-c`32~S
102.index and cross-referencing 索引和交叉索引 \Wn0,%x2
103.cash receipt 现金收入 TwT@_~IM
104.cash disbursement 现金支出 D-S"?aO-
105.bank statement 银行对账单 z~ f;5 xtI
106.bank reconciliation 银行存款余额调节表 R #\o*Ta
107.balance sheet date 资产负债表日 rHMr8,J;
108.net realizable value 可变现净值 ,K-?M5(n9
109.storeroom 仓库 (nUSgZz5
110.sale invoice 销售发票 3c|u2Pl
111.price list 价目表 yQ/E0>Uj!
112.positive confirmation request 积极式询证函 fJdTVs@
113.negative confirmation request 消极式询证函 |/M^q{h&7s
114.purchase requisition 请购单 'Cp]Q@]\
115.receiving report 验收报告 OngUZMgdb
116.gross margin 毛利 xV+cX*4h
117.manufacturing overhead 制造费用 <0M2qt8
118.material requisition 领料单 6$y$ VeW
119.inventory-taking 存货盘点 R/|2s
120.bond certificate 债券 BM+>.
121.stock certificate 股票 8ED}!;ZU
122.audit report 审计报告 p4sU:
123.entity 被审计单位 nu<k
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124.addressee of the audit report 审计报告的收件人 \:pd+8
125.unqualified opinion 无保留意见 +W}dO#
126.qualified opinion 保留意见 Lt?k$U{qe)
127.disclaimer of opinion 无法表示意见 7W7yjG3g
128.adverse opinion 否定意见