61.assessed level of material misstatement risk 重大错报风险的评估水平 ud63f`W]4
62.simall business 小规模企业 :W"~
{~#?
63.accounting system 会计系统 ~jWn4
\
64.test of control 控制测试 n|6Ic,:[
65.walk-through test 穿行测试 ,A9]CQ
66.communication 沟通 S:u:z=:r
67.flow chart 流程图 !-g{[19\
68.reperformance of internal control 重新执行 aJSO4W)P
69.audit evidence 审计证据 zU,9T
70.substantive procedures 实质性程序 'g">LQ~a+
71.assertions 认定 ww)<E`eGi
72.esistence 存在 gLb`pCo/
73.occurrence 发生 2\R'@L*
74.completeness 完整性 1]d!~
75.rights and obligations 权利和义务 |+{)_?
76.valuation and allocation 计价和分摊 biL s+\C
77.cutoff 截止 EHSlK5bD,
78.accuracy 准确性 DMs,y{v
79.classification 分类 fPU`/6
80.inspection 检查 +*\u :n
81.supervision of counting 监盘 32(^Te]:
82.observation 观察 T*I{W
W
83.confirmation 函证 :vYYfs&
84.computation 计算 W}nlRbN?
85.analytical procedures 分析程序 c|f<u
{'
86.vouch 核对 M
"ui0
ac
87.trace 追查 %3s1z<;R[S
88.audit sampling 审计抽样 *HU &4E\a
89.error 误差 u :}%xD6
90.expected error 预期误差 4M^=nae
91.population 总体 _PPy44r2
92.sampling risk 抽样风险 We)xB
93.non- sampling risk 非抽样风险 O6@j &*jS
94.sampling unit 抽样单位 Ih@61>X.o*
95.statistical sampling 统计抽样 !'Ak&j1:`
96.tolerable error 可容忍误差 c& <Fr[AK
97.the risk of under reliance 信赖不足风险 6S},
(=
98.the risk of over reliance 信赖过度风险 +|*IZ:w)
99.the risk of incorrect rejection 误拒风险 {0r0\D>bw
100. the risk of incorrect acceptance 误受风险 t1]K<>g
101.working trial balance 试算平衡表 %J#YM'g
102.index and cross-referencing 索引和交叉索引 N[?N5~jG
103.cash receipt 现金收入 V#v`(j%
104.cash disbursement 现金支出 YP
6`L
105.bank statement 银行对账单 <xup'n^7C
106.bank reconciliation 银行存款余额调节表 O8^A5,2@3>
107.balance sheet date 资产负债表日 \c,ap49RC
108.net realizable value 可变现净值 1v#%Ei$6`t
109.storeroom 仓库 97Lte5c6r
110.sale invoice 销售发票 5sdn[Tt##
111.price list 价目表 eFipIn)b
112.positive confirmation request 积极式询证函 A4Ru g\p]
113.negative confirmation request 消极式询证函 !H#bJTXB
114.purchase requisition 请购单 =NpYFKmMhV
115.receiving report 验收报告 U1Q:= yD
116.gross margin 毛利 JR'
117.manufacturing overhead 制造费用 eJ,/:=QQ{
118.material requisition 领料单 02Y]`CXj
119.inventory-taking 存货盘点 v0ujdp,B
120.bond certificate 债券 "7U4'Y:E
121.stock certificate 股票 ) g0%{dfJ
122.audit report 审计报告 PYiU_
123.entity 被审计单位 N%kt3vmQ_
124.addressee of the audit report 审计报告的收件人 rUwZMli
125.unqualified opinion 无保留意见 %) /s; Q,
126.qualified opinion 保留意见 &]V.S7LC#
127.disclaimer of opinion 无法表示意见 :v0U|\j8/V
128.adverse opinion 否定意见