61.assessed level of material misstatement risk 重大错报风险的评估水平 1j$\ 48Z
62.simall business 小规模企业 Dz: +.
@k
63.accounting system 会计系统 ^PTf8o
64.test of control 控制测试 PlGif)
65.walk-through test 穿行测试 kun/KY
66.communication 沟通 :J`@@H
67.flow chart 流程图 ::oFL#+
68.reperformance of internal control 重新执行 93H
Vx#
69.audit evidence 审计证据 i=aR~
70.substantive procedures 实质性程序 ?`piie9V
71.assertions 认定
/RxP:>hVv
72.esistence 存在 v
49o$s4J
73.occurrence 发生 {h@\C|nF
74.completeness 完整性 +7H)s
75.rights and obligations 权利和义务 X ha9x,
76.valuation and allocation 计价和分摊 I_ mus
<sE
77.cutoff 截止 Cf=H~&`Z
78.accuracy 准确性 ;>v.(0FE6
79.classification 分类 ;7lON-@BI
80.inspection 检查 TlS? S+
81.supervision of counting 监盘 Tu#;Y."T
82.observation 观察 |#@7$#j
83.confirmation 函证 'w+]kt-
84.computation 计算 Cg):
Q8
85.analytical procedures 分析程序 Plp.\N%f3
86.vouch 核对 s1D<R,J|H
87.trace 追查 G%erh}0~
88.audit sampling 审计抽样 jmID@37t
89.error 误差 .>B'oD
90.expected error 预期误差 [tpiU'/Zl
91.population 总体 EL?(D
92.sampling risk 抽样风险 "tz6O0D
93.non- sampling risk 非抽样风险 gF{ehU%
94.sampling unit 抽样单位 W[8Kia-OD
95.statistical sampling 统计抽样 )hZ7`"f,ZN
96.tolerable error 可容忍误差 fwF
Je(.
97.the risk of under reliance 信赖不足风险 OyZR&,q
98.the risk of over reliance 信赖过度风险 *): |WDR
99.the risk of incorrect rejection 误拒风险 -F ~DOG%
100. the risk of incorrect acceptance 误受风险 xnY?<?J"!
101.working trial balance 试算平衡表 vA/SrX.
102.index and cross-referencing 索引和交叉索引 !DZ=`a?y
103.cash receipt 现金收入 Ga7E}y
%
104.cash disbursement 现金支出 E=s,-
105.bank statement 银行对账单 y&NqVR=
106.bank reconciliation 银行存款余额调节表 kv:9Fm\$
107.balance sheet date 资产负债表日 |p6d]#z3
108.net realizable value 可变现净值 7ftn
gBv?
109.storeroom 仓库 PftK>,+,
110.sale invoice 销售发票 uY&1[(Pb
111.price list 价目表 0|P=S|%~
112.positive confirmation request 积极式询证函 ^[?y 2A:
113.negative confirmation request 消极式询证函 c{MoeIG)v@
114.purchase requisition 请购单 b(*\4n
115.receiving report 验收报告 !#KKJ`uB"
116.gross margin 毛利 b#6S8C+@
117.manufacturing overhead 制造费用 Pd91<
L
118.material requisition 领料单 !mNst$-H4
119.inventory-taking 存货盘点 {"ST
hTZ
120.bond certificate 债券 2)f_L|o,m
121.stock certificate 股票 VgHO&vU
122.audit report 审计报告 &6x(%o|
123.entity 被审计单位 ^Oz~T|)
124.addressee of the audit report 审计报告的收件人 T~[:oil
125.unqualified opinion 无保留意见 ppAbG,7
126.qualified opinion 保留意见 ?:;;0kSk
127.disclaimer of opinion 无法表示意见 @Q74
128.adverse opinion 否定意见