61.assessed level of material misstatement risk 重大错报风险的评估水平 AYP
*J
62.simall business 小规模企业 [,)G\
63.accounting system 会计系统 n+XLZf#
64.test of control 控制测试 \_w>I_=F
65.walk-through test 穿行测试 BHZCM^
66.communication 沟通 GWvw<`4
67.flow chart 流程图 PV\aQO.mo
68.reperformance of internal control 重新执行 t3//
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69.audit evidence 审计证据 P`xQL
70.substantive procedures 实质性程序 4{rqGC/
71.assertions 认定 15X.gx
72.esistence 存在 'fIoN%
73.occurrence 发生 +M=`3jioL
74.completeness 完整性 qLYz-P'ik
75.rights and obligations 权利和义务 ;LXwW(_6d
76.valuation and allocation 计价和分摊 Ok V*,n
77.cutoff 截止 h
7"c_=w+
78.accuracy 准确性 P\lEfsuR
79.classification 分类 D02(
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80.inspection 检查 \Qvo
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81.supervision of counting 监盘 lPaTkZw
82.observation 观察 kR,ry:J-
83.confirmation 函证 ^tTASK
84.computation 计算 w$##GM=Tq
85.analytical procedures 分析程序 ^P}jn
`4
86.vouch 核对 !K[UJQs\
87.trace 追查 ("r\3Mvs
88.audit sampling 审计抽样 J^V}%N".
89.error 误差 R9z:K_d,
90.expected error 预期误差 Pb`Uxv
91.population 总体 @/,:".
SM
92.sampling risk 抽样风险 /2.}m`5
93.non- sampling risk 非抽样风险 }nUq=@ej
94.sampling unit 抽样单位 JJZu%9~[
95.statistical sampling 统计抽样 (xdC'@&
96.tolerable error 可容忍误差 srCpgs]h
97.the risk of under reliance 信赖不足风险 h0O t>e"
98.the risk of over reliance 信赖过度风险 Oo0SDWI`(
99.the risk of incorrect rejection 误拒风险 cTJi8f=g
100. the risk of incorrect acceptance 误受风险 [. Db56
101.working trial balance 试算平衡表 B{ A b#
102.index and cross-referencing 索引和交叉索引 K'_qi8
Z
103.cash receipt 现金收入 B%^W$7
q
104.cash disbursement 现金支出 %;eD.If}
105.bank statement 银行对账单 omM
OA
106.bank reconciliation 银行存款余额调节表 2rV]n
107.balance sheet date 资产负债表日 D
0 O^=v|
108.net realizable value 可变现净值 2<FEn$n[
109.storeroom 仓库 ;p+[R+ )
110.sale invoice 销售发票 bQ3txuha
111.price list 价目表 FMi:2.E
112.positive confirmation request 积极式询证函 ?Xl;>}zj
113.negative confirmation request 消极式询证函 y '[VZ$^i
114.purchase requisition 请购单 YO'aX
115.receiving report 验收报告 )GYnQoV4
116.gross margin 毛利 smUSR4VK
117.manufacturing overhead 制造费用 Uc;~q-??#
118.material requisition 领料单 m{;j
r<
119.inventory-taking 存货盘点 )Yu
120.bond certificate 债券 rez)$
121.stock certificate 股票 uCr :+"C
122.audit report 审计报告 oo\7\b#Jx
123.entity 被审计单位
&,l(2z[
124.addressee of the audit report 审计报告的收件人 Rb!y(&>v
125.unqualified opinion 无保留意见 '^.`mT'P
126.qualified opinion 保留意见 3;RQ\{eM
127.disclaimer of opinion 无法表示意见 GXp`yK9c
128.adverse opinion 否定意见