61.assessed level of material misstatement risk 重大错报风险的评估水平 hdPGqJE
62.simall business 小规模企业 L4>14D\
63.accounting system 会计系统 ~#r>@C
64.test of control 控制测试 9/k2zXY
65.walk-through test 穿行测试 g:o/^_
66.communication 沟通 0D(8-H
67.flow chart 流程图 )|~&
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68.reperformance of internal control 重新执行 EYT^*1,E*
69.audit evidence 审计证据 FA+HR
70.substantive procedures 实质性程序 e~]P _53
71.assertions 认定 f%]@e9dD
72.esistence 存在 ?Mjs [|
73.occurrence 发生 uY]';OtG
74.completeness 完整性 \p4*Q}t
75.rights and obligations 权利和义务 JW
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76.valuation and allocation 计价和分摊 Kxsd@^E
77.cutoff 截止 T3wTMbZ!VK
78.accuracy 准确性 C'JI%HnQ
79.classification 分类 JtFq/&{i
80.inspection 检查 `<YMkp[
81.supervision of counting 监盘 9xQ|Uad+%
82.observation 观察 '12m4quO
83.confirmation 函证 q8{Bx03m6
84.computation 计算 TGJz[N
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85.analytical procedures 分析程序 ,U{dqw8E{
86.vouch 核对 O*u
87.trace 追查 K*@?BE
88.audit sampling 审计抽样 1)z'-dQ-5$
89.error 误差 YWIA(p8Qkk
90.expected error 预期误差 bpY*;o$~
91.population 总体 )G2Bx+Z;L
92.sampling risk 抽样风险 #Pd9i5~N
93.non- sampling risk 非抽样风险 +6WjOcu
94.sampling unit 抽样单位 7P$*qj~Vh
95.statistical sampling 统计抽样 r Ea(1(I
96.tolerable error 可容忍误差 fbApE
97.the risk of under reliance 信赖不足风险 :` SIuu~@
98.the risk of over reliance 信赖过度风险 $<-a>~^Tp
99.the risk of incorrect rejection 误拒风险 G#7*O`
100. the risk of incorrect acceptance 误受风险 ]3v)3Wp
101.working trial balance 试算平衡表 +L 09^I
102.index and cross-referencing 索引和交叉索引 >!fTWdD^
103.cash receipt 现金收入 <aPZE6z
104.cash disbursement 现金支出 Z\0wQ;}
105.bank statement 银行对账单 +Z"Wa0w
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106.bank reconciliation 银行存款余额调节表 Hcf"u&%
107.balance sheet date 资产负债表日 3~sV-
108.net realizable value 可变现净值 _{o 3 y"DZ
109.storeroom 仓库 ug%7}&
110.sale invoice 销售发票 nAQ[
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111.price list 价目表 94!}
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112.positive confirmation request 积极式询证函 Jq^[^
113.negative confirmation request 消极式询证函 Ic3a\FTr\
114.purchase requisition 请购单 ,zjz
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115.receiving report 验收报告
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116.gross margin 毛利 tar/n o
117.manufacturing overhead 制造费用 mU[\//
118.material requisition 领料单 R*6TS"aL
119.inventory-taking 存货盘点 5%TSUU+<I
120.bond certificate 债券 R(}<W$(TV
121.stock certificate 股票 FO>?>tK 0
122.audit report 审计报告 <8(q
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123.entity 被审计单位 2z;nP
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124.addressee of the audit report 审计报告的收件人 >_Tyzl>z
125.unqualified opinion 无保留意见 Da<`|
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126.qualified opinion 保留意见 l(1.Ll
127.disclaimer of opinion 无法表示意见 +wj}x?ZeV
128.adverse opinion 否定意见