61.assessed level of material misstatement risk 重大错报风险的评估水平 QUU'/e2^c
62.simall business 小规模企业 wth*H$iF
63.accounting system 会计系统 C [h^bBq
64.test of control 控制测试 SvD^'(
x
65.walk-through test 穿行测试 4Sxt<7[f
66.communication 沟通 !K$qh{n
67.flow chart 流程图 N3}jLl/
68.reperformance of internal control 重新执行 P1f@?R&t+
69.audit evidence 审计证据 )dgooq
70.substantive procedures 实质性程序 El)WjcmH
71.assertions 认定 17{$D,P
72.esistence 存在 <X,0\U!lL
73.occurrence 发生 gr
y]!4Hy
74.completeness 完整性 ]aF!0Fln~
75.rights and obligations 权利和义务 jsrIZbN
76.valuation and allocation 计价和分摊 rF8nz:8
77.cutoff 截止 hB)TH'R{:
78.accuracy 准确性 R8<'m
79.classification 分类 XY1eeB-
80.inspection 检查 Lu@'Ee!>G
81.supervision of counting 监盘 6$|!_94>*)
82.observation 观察 wkwsBi
83.confirmation 函证 B Ctm05
84.computation 计算 dW8M^A&
85.analytical procedures 分析程序 -h/KrB
86.vouch 核对 UF ]g6u
87.trace 追查
4Cdl^4(LT
88.audit sampling 审计抽样 D7"RZF\)
89.error 误差 8P#jC$<
90.expected error 预期误差 ~HH6=qjU)
91.population 总体 TQ\\/e:
92.sampling risk 抽样风险 x.OCE`
93.non- sampling risk 非抽样风险 &7CAxU;i3
94.sampling unit 抽样单位 ^cy.iolt
95.statistical sampling 统计抽样 *?GV(/Q
96.tolerable error 可容忍误差 $J]b+Bp
97.the risk of under reliance 信赖不足风险 Ck
J\v%JAW
98.the risk of over reliance 信赖过度风险 f\~OG#AaX
99.the risk of incorrect rejection 误拒风险 xJ(4RaP
100. the risk of incorrect acceptance 误受风险 [Q=NGHB1/
101.working trial balance 试算平衡表 }L1-2
102.index and cross-referencing 索引和交叉索引 f*}H4H E O
103.cash receipt 现金收入 (f*0Wp;
104.cash disbursement 现金支出
g^dPA
jPQ
105.bank statement 银行对账单 mSu1/
?PS
106.bank reconciliation 银行存款余额调节表 *Bgk3(n)
107.balance sheet date 资产负债表日 oMj;9,WK'
108.net realizable value 可变现净值 (IY=x{b
109.storeroom 仓库 M!
e$h?vB
110.sale invoice 销售发票 GukS=rC9
111.price list 价目表 '[nH]
N
112.positive confirmation request 积极式询证函 g}\Yl.
113.negative confirmation request 消极式询证函 !VJ5(b
114.purchase requisition 请购单 k}yUD 0
Y
115.receiving report 验收报告 DfNX@gbo
116.gross margin 毛利 !}gC0dJ
117.manufacturing overhead 制造费用 9Xv>FVG!
118.material requisition 领料单 i9FHEu_
119.inventory-taking 存货盘点 RI
q9wD}4(
120.bond certificate 债券 7fg +WZ
121.stock certificate 股票 ;P{HePs=)
122.audit report 审计报告 #l!Sz247
123.entity 被审计单位 6H\apgHm
124.addressee of the audit report 审计报告的收件人 oq<n5
125.unqualified opinion 无保留意见 >,Zf3M
126.qualified opinion 保留意见 D
/$$"AT
127.disclaimer of opinion 无法表示意见 N<\U$\i
128.adverse opinion 否定意见