61.assessed level of material misstatement risk 重大错报风险的评估水平 J-)9>~[E<
62.simall business 小规模企业 bj`mQMC
63.accounting system 会计系统 :$?^ID
64.test of control 控制测试 jk-e/C
65.walk-through test 穿行测试 l4smAT
66.communication 沟通 Y1Sfhs)
67.flow chart 流程图 uIb,n
5
68.reperformance of internal control 重新执行 OD`?BM
69.audit evidence 审计证据 Ed +"F{!eQ
70.substantive procedures 实质性程序 |)W
N%#v
71.assertions 认定 @ZTsl ?
72.esistence 存在 >YuiCf?c7
73.occurrence 发生 j&
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74.completeness 完整性 P_8z'pYd>
75.rights and obligations 权利和义务 "l.1 UB&
76.valuation and allocation 计价和分摊 !i77v,
(#|
77.cutoff 截止 v cZg3:j
78.accuracy 准确性 eSlZAdK
79.classification 分类 M
PI=^rc2
80.inspection 检查 `am]&0g^+(
81.supervision of counting 监盘 @$ggPrs
82.observation 观察 I|oS`iLl$
83.confirmation 函证 }Rx`uRx\
84.computation 计算 Q
85.analytical procedures 分析程序 8fX<,*#I
86.vouch 核对 ~L7@,d :
87.trace 追查 WjVj@oC
88.audit sampling 审计抽样 JLFZy\
89.error 误差 /yn%0Wish
90.expected error 预期误差 xQK;3b
91.population 总体 TE!+G\@
92.sampling risk 抽样风险 e
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93.non- sampling risk 非抽样风险 @
x@*=
94.sampling unit 抽样单位 #FQkwX'g
95.statistical sampling 统计抽样 02F[4c ~
96.tolerable error 可容忍误差 |NoTw K
97.the risk of under reliance 信赖不足风险 "0edk"hk
98.the risk of over reliance 信赖过度风险 ;LjTsF'
99.the risk of incorrect rejection 误拒风险 n13#}i{tm
100. the risk of incorrect acceptance 误受风险 4IH,:w=ofN
101.working trial balance 试算平衡表 jJOs`'~Q\
102.index and cross-referencing 索引和交叉索引 CW9vC
103.cash receipt 现金收入 @f z!]/
104.cash disbursement 现金支出 XwNJHOaF
105.bank statement 银行对账单 QaYUcma~n
106.bank reconciliation 银行存款余额调节表 ,2C
{X+t
107.balance sheet date 资产负债表日 (yB)rBh>n
108.net realizable value 可变现净值 O<EFm}Ae
109.storeroom 仓库 7Fd`MTo
110.sale invoice 销售发票 K6s%=.Zi(
111.price list 价目表 !|@h
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112.positive confirmation request 积极式询证函 y
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113.negative confirmation request 消极式询证函 UB
Z37P
114.purchase requisition 请购单 ~?#B(t
115.receiving report 验收报告 mIy|]e`SJ
116.gross margin 毛利 M 1
5_
117.manufacturing overhead 制造费用 $wBF'|eU
118.material requisition 领料单 ~Y.I;EPKt
119.inventory-taking 存货盘点 yy*8Aw}
120.bond certificate 债券 jqeR{yo&0b
121.stock certificate 股票 &?)?
w-$p
122.audit report 审计报告 >ukn<
123.entity 被审计单位 _b)=ERBbCo
124.addressee of the audit report 审计报告的收件人 pdFa]
125.unqualified opinion 无保留意见 lNwqWOWy
126.qualified opinion 保留意见 X{YY)}^
127.disclaimer of opinion 无法表示意见 Uzzt+Iwm
128.adverse opinion 否定意见