61.assessed level of material misstatement risk 重大错报风险的评估水平 y^}uL|=
62.simall business 小规模企业 /*,_\ ;
63.accounting system 会计系统 .6azUD4
64.test of control 控制测试 7[1|(6$
65.walk-through test 穿行测试 HOF
xOBV
66.communication 沟通 }UB@FRPF
67.flow chart 流程图 ^PezV5(
68.reperformance of internal control 重新执行 J;8d-R5
69.audit evidence 审计证据 bIyg7X)/
70.substantive procedures 实质性程序 C`ky=
71.assertions 认定 /B~[,ES@1
72.esistence 存在 usD@4!PoA
73.occurrence 发生
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74.completeness 完整性 >>$`]]7
75.rights and obligations 权利和义务 X(*O$B{
R
76.valuation and allocation 计价和分摊 #IM.7`I
77.cutoff 截止 ?`rAO#
1
78.accuracy 准确性 tOLcnWt
79.classification 分类 ][v]Nk
80.inspection 检查 y"q>}5
81.supervision of counting 监盘 p\ ;|Z+0=
82.observation 观察 \"nut7";2
83.confirmation 函证 ~r5S{&
84.computation 计算 z77>W}d
85.analytical procedures 分析程序 dM^Z,;u
86.vouch 核对 DJ:'<"zH7
87.trace 追查 T TN!$?G3
88.audit sampling 审计抽样 m\0_1 #(
89.error 误差 ikV;]ox
90.expected error 预期误差 +lqGf
91.population 总体 M
lR~`B}m
92.sampling risk 抽样风险 {XmCG%%L
93.non- sampling risk 非抽样风险 \Hp!NbnF$
94.sampling unit 抽样单位 ?>+uO0*S
95.statistical sampling 统计抽样 ug]2wftlQ
96.tolerable error 可容忍误差 1T#-1n%[k(
97.the risk of under reliance 信赖不足风险 Ze%S<xT!O
98.the risk of over reliance 信赖过度风险 &Z~_BT
99.the risk of incorrect rejection 误拒风险 2e\"?y OD
100. the risk of incorrect acceptance 误受风险 G
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101.working trial balance 试算平衡表 uM$b/3%s
102.index and cross-referencing 索引和交叉索引 "1gIR^S%9
103.cash receipt 现金收入 Lz1KDXr`)+
104.cash disbursement 现金支出 r#WqXh_uk
105.bank statement 银行对账单 fL|9/sojz
106.bank reconciliation 银行存款余额调节表 p|gVIsg[-e
107.balance sheet date 资产负债表日 F2zo
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108.net realizable value 可变现净值 6|p8_[
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109.storeroom 仓库 YQD`4ND
110.sale invoice 销售发票 cy@oAoBq
111.price list 价目表 QyA^9@iVs
112.positive confirmation request 积极式询证函 eM!Oc$C8[
113.negative confirmation request 消极式询证函 R>"pJbS;L
114.purchase requisition 请购单 |\Gkhi>;
115.receiving report 验收报告 OD}Uc+;K
116.gross margin 毛利 ED8{
117.manufacturing overhead 制造费用 eY`z\I
118.material requisition 领料单
)F hbN@3
119.inventory-taking 存货盘点 s[7$%|~W
120.bond certificate 债券 06HU6d,
121.stock certificate 股票 <q'?[aKvR
122.audit report 审计报告 @8 c@H#H
123.entity 被审计单位 +ase>'<N#
124.addressee of the audit report 审计报告的收件人 9=}#.W3.
125.unqualified opinion 无保留意见 F
lVG, Z
126.qualified opinion 保留意见 ;Lg
Mi5dN
127.disclaimer of opinion 无法表示意见 i+S%e,U*
128.adverse opinion 否定意见