61.assessed level of material misstatement risk 重大错报风险的评估水平 aW7)}"j4
62.simall business 小规模企业 ahx*Ti/e
63.accounting system 会计系统 LM?UV)
64.test of control 控制测试 e$=0.GWT
65.walk-through test 穿行测试 br_D
Orq|
66.communication 沟通 mybvD
67.flow chart 流程图 J#jx)K!
68.reperformance of internal control 重新执行 [+z*&~'
69.audit evidence 审计证据 Bd-@@d.H<
70.substantive procedures 实质性程序 Z{spo=
71.assertions 认定 !%Qm{R
72.esistence 存在 =U_O;NC
73.occurrence 发生 I,wgu:}P#
74.completeness 完整性 tP]-u3
75.rights and obligations 权利和义务 P q)C(Z
76.valuation and allocation 计价和分摊
9M!J7 W
77.cutoff 截止 ;PF!=8dW
78.accuracy 准确性 dsD!)$
79.classification 分类 pv){R;f
80.inspection 检查 CJ#1
j>
81.supervision of counting 监盘 4l`"P~=
2<
82.observation 观察 z 2Rg`1B
83.confirmation 函证 3CArUP
84.computation 计算 BaUcmF2Q
85.analytical procedures 分析程序 8^ezqd`
86.vouch 核对 <zh N7="
87.trace 追查
@h";gN
88.audit sampling 审计抽样 B0#JX
MX9
89.error 误差 l~i&r?,]^
90.expected error 预期误差 FCMV1,
91.population 总体 !e0~|8
92.sampling risk 抽样风险 'Z=8no`
<
93.non- sampling risk 非抽样风险 f*&
4d
94.sampling unit 抽样单位 ^YwTO/Q|
95.statistical sampling 统计抽样
tp3]?@0
96.tolerable error 可容忍误差 BA t0YE`-,
97.the risk of under reliance 信赖不足风险 v6q oH)n
98.the risk of over reliance 信赖过度风险 ^-GzWT
99.the risk of incorrect rejection 误拒风险 \C.s%m
100. the risk of incorrect acceptance 误受风险 fkmN?CU{1%
101.working trial balance 试算平衡表
zs@xw@
102.index and cross-referencing 索引和交叉索引 7.N~e}p8
103.cash receipt 现金收入 "g>, X[g
104.cash disbursement 现金支出 -VVJf5/
105.bank statement 银行对账单 I#U"DwM
106.bank reconciliation 银行存款余额调节表 XlGDv*d:#d
107.balance sheet date 资产负债表日 LIZsDTU
108.net realizable value 可变现净值 `bx}!;{lx
109.storeroom 仓库 z c7P 2@
110.sale invoice 销售发票 0.}WZAYy~
111.price list 价目表 ]E!
b&
112.positive confirmation request 积极式询证函 01/yog
113.negative confirmation request 消极式询证函 FyV)Nmc%t
114.purchase requisition 请购单 Mp`2[S@$
115.receiving report 验收报告 Bp>Z?"hTe
116.gross margin 毛利 cgevP`*]
117.manufacturing overhead 制造费用 u>W:SM
118.material requisition 领料单 s8
c#_
119.inventory-taking 存货盘点 3(n+5~{e
120.bond certificate 债券 =@EX!]=x
121.stock certificate 股票 y2:~_MD
122.audit report 审计报告 fce~a\y0
123.entity 被审计单位 O${B)C,
124.addressee of the audit report 审计报告的收件人 @0{vA\
125.unqualified opinion 无保留意见 8Z:T.Gc
126.qualified opinion 保留意见
E+$%88
127.disclaimer of opinion 无法表示意见 PH]/*LEj
128.adverse opinion 否定意见