61.assessed level of material misstatement risk 重大错报风险的评估水平 ol }`Wwy
62.simall business 小规模企业 {mf.!Xev
63.accounting system 会计系统 cWM:
64.test of control 控制测试 Fpf><Rn
65.walk-through test 穿行测试
QAUykS8
66.communication 沟通 1mix+.d
67.flow chart 流程图 1]Lh'.1^
68.reperformance of internal control 重新执行 UKj`_a6
69.audit evidence 审计证据 0qR$J
70.substantive procedures 实质性程序 ai9
71.assertions 认定 Yt*vqm[WV
72.esistence 存在 (l_:XG)7~b
73.occurrence 发生 8i[LR#D)
74.completeness 完整性 yV2e5/
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75.rights and obligations 权利和义务 $
9 =8@
76.valuation and allocation 计价和分摊 $+jy/:]D
77.cutoff 截止 GXYj+ qJ
78.accuracy 准确性 aj
v}JV&:
79.classification 分类 Wn~ZA#
80.inspection 检查 4 4`WYK l
81.supervision of counting 监盘 %6HX*_Mr&
82.observation 观察 CIy^`2wq
83.confirmation 函证 P63
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84.computation 计算 TzY*;
85.analytical procedures 分析程序 WUY,. 8
86.vouch 核对 gwq`_/d}
87.trace 追查 (Vap7.6;_
88.audit sampling 审计抽样 v2=/[E@
89.error 误差 LD_M 3
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90.expected error 预期误差 u>}zm_
91.population 总体 HzEGq,.
92.sampling risk 抽样风险 3.FR C
93.non- sampling risk 非抽样风险 ONfyYM?
94.sampling unit 抽样单位 LuL$v+`
95.statistical sampling 统计抽样 ~j]dct7
96.tolerable error 可容忍误差 I=5dYq4 l
97.the risk of under reliance 信赖不足风险 K:a3+k d
98.the risk of over reliance 信赖过度风险 &=NJ
99.the risk of incorrect rejection 误拒风险 r&Qt_
100. the risk of incorrect acceptance 误受风险 j.B>v\b_3
101.working trial balance 试算平衡表 2rmNdvvrk
102.index and cross-referencing 索引和交叉索引 f:XfAH3R{
103.cash receipt 现金收入 5{>>,pP&
104.cash disbursement 现金支出 .R\p[rv&
105.bank statement 银行对账单 qy&\Xgn;GA
106.bank reconciliation 银行存款余额调节表 W0|_]"K-
107.balance sheet date 资产负债表日 Y$+QNi
108.net realizable value 可变现净值 eo ?Oir)
109.storeroom 仓库 gb(#DbI
110.sale invoice 销售发票 y;r"+bS8
111.price list 价目表 gCL{Cw
112.positive confirmation request 积极式询证函 vnZ4(
113.negative confirmation request 消极式询证函 \j:AR4
114.purchase requisition 请购单 +N8aq<l
115.receiving report 验收报告 ftaBilkjp
116.gross margin 毛利 l1DI*0@
117.manufacturing overhead 制造费用 ? oc+ 1e
118.material requisition 领料单 YuA7r"c
119.inventory-taking 存货盘点 DyIV/
120.bond certificate 债券 .jaZ|nN8`
121.stock certificate 股票 + ~~ Z0.[
122.audit report 审计报告 }_]As}E
123.entity 被审计单位 p {?}g'
124.addressee of the audit report 审计报告的收件人 |@ *3^'
125.unqualified opinion 无保留意见 3A d*,>!
126.qualified opinion 保留意见 g&kH'fR8
127.disclaimer of opinion 无法表示意见 mtIMW9
128.adverse opinion 否定意见