61.assessed level of material misstatement risk 重大错报风险的评估水平 *GBV[D[G,
62.simall business 小规模企业 Z$KyK.FUU
63.accounting system 会计系统 ]GY8f3~|{
64.test of control 控制测试 7 =}tJ
65.walk-through test 穿行测试 .d^8?vo
66.communication 沟通 F9K`N8wlu
67.flow chart 流程图 Y,Z$U| U
68.reperformance of internal control 重新执行 wzd(=*N
69.audit evidence 审计证据 U,v`md@PX
70.substantive procedures 实质性程序 ]wEI*c(
71.assertions 认定 Oy=0Hsh@x
72.esistence 存在 *P/A&"i[E
73.occurrence 发生 uj.$GAtO)
74.completeness 完整性 XE<5(
75.rights and obligations 权利和义务 mhhc}dS(H
76.valuation and allocation 计价和分摊 -bOtF%
77.cutoff 截止 VV/T)qEe7>
78.accuracy 准确性 f~a
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79.classification 分类 _rIo
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80.inspection 检查 Ea<\a1Tl43
81.supervision of counting 监盘 XIbxi
82.observation 观察 ov,
83.confirmation 函证 %po;ih$jr*
84.computation 计算 U!o
85.analytical procedures 分析程序 ^"
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86.vouch 核对 ]J!#"m-]
87.trace 追查 wdBBx\FP
88.audit sampling 审计抽样 Ew
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89.error 误差 JluA?B7E
90.expected error 预期误差 !wpK
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91.population 总体 V
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92.sampling risk 抽样风险 _[-MyU s
93.non- sampling risk 非抽样风险 e4Y+u8gT
94.sampling unit 抽样单位 *f;$5B#^
95.statistical sampling 统计抽样 <|Lz#iV37
96.tolerable error 可容忍误差 Tb?X KO,
97.the risk of under reliance 信赖不足风险 ]oSx]R>{f
98.the risk of over reliance 信赖过度风险 JJWPte/
99.the risk of incorrect rejection 误拒风险 6IT6EkiT
100. the risk of incorrect acceptance 误受风险 @^ YXE
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101.working trial balance 试算平衡表 H.{F
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102.index and cross-referencing 索引和交叉索引 M*3G
103.cash receipt 现金收入 x
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104.cash disbursement 现金支出 lrKT?siB
105.bank statement 银行对账单 %u&Vt"6m=
106.bank reconciliation 银行存款余额调节表 &(,
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107.balance sheet date 资产负债表日 \{ QH^
108.net realizable value 可变现净值 urx?p^c
109.storeroom 仓库 eF{uWus
110.sale invoice 销售发票 5p!{#r6m
111.price list 价目表 ll$mRC
112.positive confirmation request 积极式询证函 a1I-d=]
113.negative confirmation request 消极式询证函 ?;P6#ByR
114.purchase requisition 请购单 rqN+0CT
115.receiving report 验收报告 i7h^L)M
116.gross margin 毛利 vqf}(/.D
117.manufacturing overhead 制造费用 {%>~
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118.material requisition 领料单 Zh;}Q(w
119.inventory-taking 存货盘点 F1$XUos9
120.bond certificate 债券 a-,*iK{_u
121.stock certificate 股票 3Q62H+MC
122.audit report 审计报告 ?_AX;z
123.entity 被审计单位 yY UAH-
124.addressee of the audit report 审计报告的收件人 CStNCBZ|\
125.unqualified opinion 无保留意见 ti9e(Jt!O
126.qualified opinion 保留意见 O
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127.disclaimer of opinion 无法表示意见 Z.@n
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128.adverse opinion 否定意见