61.assessed level of material misstatement risk 重大错报风险的评估水平 S.u1[Yz^
62.simall business 小规模企业 Bri yy
63.accounting system 会计系统 uq.!{3)8
64.test of control 控制测试 9L2]PU
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65.walk-through test 穿行测试 sbeS9vE
66.communication 沟通 >-%tvrS%
67.flow chart 流程图 2.,4b- ^
68.reperformance of internal control 重新执行 A_:CGtv:
69.audit evidence 审计证据 Mj9Mv<io
70.substantive procedures 实质性程序 3}
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71.assertions 认定 &xAwk-{W
72.esistence 存在 F'~\!dNL
73.occurrence 发生 [:C
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74.completeness 完整性 @N
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75.rights and obligations 权利和义务 ? Zhnb0/
76.valuation and allocation 计价和分摊 uWtj?Q+M|
77.cutoff 截止 e-Pn,j
78.accuracy 准确性 ;hz;|\ko5
79.classification 分类 ^~
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80.inspection 检查 _Se0,Uns
81.supervision of counting 监盘 PVC Fh$pnw
82.observation 观察 9;ZaL7>
83.confirmation 函证 [>IV#6 $
84.computation 计算 ]!um}8!}
85.analytical procedures 分析程序
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86.vouch 核对 3ql
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87.trace 追查 H.Q648A"PF
88.audit sampling 审计抽样 X[e:fW[e)
89.error 误差 8q}955Nl
90.expected error 预期误差 QWncKE,O$
91.population 总体 ^MXW,xqb
92.sampling risk 抽样风险 6rP?$mn2
93.non- sampling risk 非抽样风险 Ha)Vf +W
94.sampling unit 抽样单位 F|wT']1Y
95.statistical sampling 统计抽样 hI$IBf>
96.tolerable error 可容忍误差 nT:F{2 M
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97.the risk of under reliance 信赖不足风险 \aY<| 7zK
98.the risk of over reliance 信赖过度风险 H(QbH)S$6
99.the risk of incorrect rejection 误拒风险 1_=I\zx(
100. the risk of incorrect acceptance 误受风险 es6]c%o:t^
101.working trial balance 试算平衡表 >WcOY7
102.index and cross-referencing 索引和交叉索引 6?BV J
103.cash receipt 现金收入 T4JG5
104.cash disbursement 现金支出 2]UwIxzR
105.bank statement 银行对账单 _k|k$qxE
106.bank reconciliation 银行存款余额调节表 t+l{D#?a
107.balance sheet date 资产负债表日 )wM881_!
108.net realizable value 可变现净值 O{<uW-
109.storeroom 仓库 RSTA!?K/.
110.sale invoice 销售发票 {0o,2]o!:
111.price list 价目表 o..iT:f;n
112.positive confirmation request 积极式询证函 L=_
113.negative confirmation request 消极式询证函 gj@>9
114.purchase requisition 请购单 1_B;r9x
115.receiving report 验收报告 f;`7}7C
116.gross margin 毛利
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117.manufacturing overhead 制造费用 '}N4SrU$
118.material requisition 领料单 uBUT84i
119.inventory-taking 存货盘点 @UK%l
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120.bond certificate 债券 N|3a(mtiZ'
121.stock certificate 股票 nw
122.audit report 审计报告 = e"RE/q2
123.entity 被审计单位 x,fX mgE
124.addressee of the audit report 审计报告的收件人 tJa
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125.unqualified opinion 无保留意见 )4;$;
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126.qualified opinion 保留意见 $fhR1A
127.disclaimer of opinion 无法表示意见 u$Wv*;TT%
128.adverse opinion 否定意见