61.assessed level of material misstatement risk 重大错报风险的评估水平 *O>aqu
62.simall business 小规模企业 hG7S]\N_
63.accounting system 会计系统 Reu{
64.test of control 控制测试 O}_a3>
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65.walk-through test 穿行测试 tvT8U
W'
66.communication 沟通 mSzpRa
67.flow chart 流程图 =nx:GT3&[
68.reperformance of internal control 重新执行 liqR#<
69.audit evidence 审计证据 [Cj}nld
70.substantive procedures 实质性程序 P4j 8`}&/
71.assertions 认定 9xn23*Fo
72.esistence 存在 Xexe{h4t_>
73.occurrence 发生 p
*`SGX
74.completeness 完整性 &4Con%YU[
75.rights and obligations 权利和义务 x$GsDV
76.valuation and allocation 计价和分摊 ZuvPDW%
77.cutoff 截止 ^Wfgwmh
78.accuracy 准确性 qmA2bw]
79.classification 分类 ncattp
80.inspection 检查 RP,:[}mPl
81.supervision of counting 监盘 i9eyrl+!
82.observation 观察 +Y)#yGUn
83.confirmation 函证 a4(?]ND~6
84.computation 计算 B>Cs&}Y!
85.analytical procedures 分析程序 j;20JA/b
86.vouch 核对 +K%pxuVh
87.trace 追查 K-
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88.audit sampling 审计抽样 r1ok u0 o
89.error 误差 o}MzqKfu
90.expected error 预期误差 6f?BltFaN
91.population 总体 M6]0Y@@>
92.sampling risk 抽样风险 /^LH
93.non- sampling risk 非抽样风险 -nk#d%a\
94.sampling unit 抽样单位 rjL?eTU"s
95.statistical sampling 统计抽样 oWDSK^
96.tolerable error 可容忍误差 nFe` <Al$N
97.the risk of under reliance 信赖不足风险 px_s@>l`
98.the risk of over reliance 信赖过度风险 qsihQd
99.the risk of incorrect rejection 误拒风险 G7Z vfLR{:
100. the risk of incorrect acceptance 误受风险 .3a:n\tY
101.working trial balance 试算平衡表 Wk`bb!P_
102.index and cross-referencing 索引和交叉索引 hB?,7-
103.cash receipt 现金收入 y98JiNq
104.cash disbursement 现金支出 m
\/,cc@,
105.bank statement 银行对账单 9K ;k%
106.bank reconciliation 银行存款余额调节表
l*K I
107.balance sheet date 资产负债表日 A{z>D`d
108.net realizable value 可变现净值 ;h9-}F
109.storeroom 仓库 }A1|jY)x
110.sale invoice 销售发票 j?\$G.Y
111.price list 价目表 /WgPXE B
112.positive confirmation request 积极式询证函 "mPSA Z
113.negative confirmation request 消极式询证函 9jO`gWxV8*
114.purchase requisition 请购单
LBmM{Gu
115.receiving report 验收报告 4jX@m
116.gross margin 毛利 -c+[6A>j
117.manufacturing overhead 制造费用 K/vxzHSl
118.material requisition 领料单 -,QKTxwo>
119.inventory-taking 存货盘点 =6cyE
120.bond certificate 债券 =`qRu
121.stock certificate 股票 #)^^_
122.audit report 审计报告 euV $2Fg
123.entity 被审计单位 )o#6-K+b
124.addressee of the audit report 审计报告的收件人 EkJVFHfh
125.unqualified opinion 无保留意见 M=5d95*-}
126.qualified opinion 保留意见 5/B#) gm
127.disclaimer of opinion 无法表示意见 I %|@3=Yc
128.adverse opinion 否定意见