61.assessed level of material misstatement risk 重大错报风险的评估水平 /1F%w8Iqh
62.simall business 小规模企业 %%`Nq&'
63.accounting system 会计系统 jGl8y!aM
64.test of control 控制测试 "=@b>d6U+
65.walk-through test 穿行测试 ]>E*s3h
66.communication 沟通 nBI?~hkP3
67.flow chart 流程图
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68.reperformance of internal control 重新执行 1 !bODd
69.audit evidence 审计证据 <k<K"{
70.substantive procedures 实质性程序 %'a%ynFs
71.assertions 认定 _Db=I3.HJ
72.esistence 存在 n1m[7s.[&
73.occurrence 发生 K*&M:u6E
74.completeness 完整性 z6ISJb
75.rights and obligations 权利和义务 Ehi)n)HhG"
76.valuation and allocation 计价和分摊
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77.cutoff 截止 7yD=~l\Bbs
78.accuracy 准确性 ^hzlR[
79.classification 分类 (+68s9XS7
80.inspection 检查 T$T:~8tK3
81.supervision of counting 监盘 J(JsfU4
82.observation 观察 NdGI
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83.confirmation 函证 ,(dg]7
84.computation 计算 I_6N
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85.analytical procedures 分析程序 {STOWuY
86.vouch 核对 g@wF2=
87.trace 追查 R*a5bKr
88.audit sampling 审计抽样 "RMBV}<T
89.error 误差 XTEC0s"F
90.expected error 预期误差 {*,~,iq
91.population 总体 ("Z;)s4q
92.sampling risk 抽样风险 w
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93.non- sampling risk 非抽样风险 (DJLq
94.sampling unit 抽样单位 sd9$4k"
95.statistical sampling 统计抽样 !Ob
96.tolerable error 可容忍误差 6r!
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97.the risk of under reliance 信赖不足风险 ^]l^q'?>:
98.the risk of over reliance 信赖过度风险 z%$ E6Im
99.the risk of incorrect rejection 误拒风险 '{dduHo
100. the risk of incorrect acceptance 误受风险 7ksh%eV
101.working trial balance 试算平衡表 ,Tc3koi
102.index and cross-referencing 索引和交叉索引 c
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103.cash receipt 现金收入 s3qWTdM
104.cash disbursement 现金支出 $2B_a
105.bank statement 银行对账单 mAMi-9
106.bank reconciliation 银行存款余额调节表 9<u^.w
107.balance sheet date 资产负债表日 U"$Q$ OFs
108.net realizable value 可变现净值 nX4R
109.storeroom 仓库 o#3?")>|
110.sale invoice 销售发票 RapHE; <
111.price list 价目表 JwCv(1$GM
112.positive confirmation request 积极式询证函 e9e%8hL
113.negative confirmation request 消极式询证函 wI.i\S
114.purchase requisition 请购单 .{sKEVK
115.receiving report 验收报告 ?#;
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116.gross margin 毛利 zvjVM"=G
117.manufacturing overhead 制造费用 8 2qf7`
118.material requisition 领料单 rMXIw
119.inventory-taking 存货盘点 !OWPwBm;
120.bond certificate 债券 u.;zz'|
121.stock certificate 股票 /~3~Xc~=p
122.audit report 审计报告 SY\ UuZ
123.entity 被审计单位 Y<|!)JLB2
124.addressee of the audit report 审计报告的收件人 @_"B0$,-i
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 V.zKjoky@
127.disclaimer of opinion 无法表示意见 /2}o:vLj
128.adverse opinion 否定意见