61.assessed level of material misstatement risk 重大错报风险的评估水平 oJ4mxi@|#
62.simall business 小规模企业 nkr,
63.accounting system 会计系统 ^Yf)lV&[
64.test of control 控制测试 U:etcnb4w>
65.walk-through test 穿行测试 RpaA)R,
66.communication 沟通 H;b'"./
67.flow chart 流程图 N~Sue
68.reperformance of internal control 重新执行 {$u@6&
B
69.audit evidence 审计证据 fxtYo,;$
70.substantive procedures 实质性程序 #Kb)>gzT
71.assertions 认定 .LGkr@P
72.esistence 存在 >gS5[`xRE
73.occurrence 发生 c!(~BH3p
74.completeness 完整性 ^~YmLI4
75.rights and obligations 权利和义务 $J;=Ux)$
76.valuation and allocation 计价和分摊
vt(}ga
77.cutoff 截止 .eDxIWW+ft
78.accuracy 准确性 HPd+Bd
79.classification 分类 nfd?@34"A2
80.inspection 检查 n)wpxR
81.supervision of counting 监盘 ,
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82.observation 观察
b/D9P~cE
83.confirmation 函证 nHhD<a!
84.computation 计算 Y+PvL|`O
85.analytical procedures 分析程序 8'g*}[
86.vouch 核对 A]~i uUHm
87.trace 追查 {ZBb.$}RC
88.audit sampling 审计抽样 :'^dy%&UB
89.error 误差 {*5;:QnT
90.expected error 预期误差 40l#'< y;
91.population 总体 yrK--
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92.sampling risk 抽样风险 3Oig/KZ
93.non- sampling risk 非抽样风险 Y"]e H{
94.sampling unit 抽样单位 XM5;AcD
95.statistical sampling 统计抽样 w3]0
!)t1
96.tolerable error 可容忍误差 Ph7(JV{
97.the risk of under reliance 信赖不足风险 ~:RDw<PWp
98.the risk of over reliance 信赖过度风险 ~1wdAq`'a
99.the risk of incorrect rejection 误拒风险 W)Kpnb7
100. the risk of incorrect acceptance 误受风险 xzGsfd
101.working trial balance 试算平衡表 KSpC%_LC
102.index and cross-referencing 索引和交叉索引 zf!\wY"`
103.cash receipt 现金收入 mGyIr kE
104.cash disbursement 现金支出 ZC\.};.
105.bank statement 银行对账单 dO4U9{+
106.bank reconciliation 银行存款余额调节表 %&Q7;?
107.balance sheet date 资产负债表日 2M(PH]D
108.net realizable value 可变现净值 XKPt[$ab
109.storeroom 仓库 qwq+?fj={
110.sale invoice 销售发票 'm p{O
111.price list 价目表 L!}j3(I
112.positive confirmation request 积极式询证函 li'1RKr
113.negative confirmation request 消极式询证函 G]3ML)l
114.purchase requisition 请购单 $nd-[xV
115.receiving report 验收报告 RxDxLU2kt
116.gross margin 毛利 (Ss77~W7
117.manufacturing overhead 制造费用 IkXKt8`YVA
118.material requisition 领料单 'r?HL;,q
119.inventory-taking 存货盘点 BQfAen]
120.bond certificate 债券 [@l
v]+@
121.stock certificate 股票 Qmc;s{-r;
122.audit report 审计报告 |9i/)LRXe
123.entity 被审计单位 0|+hm^'_
124.addressee of the audit report 审计报告的收件人 '8pPGh9D
125.unqualified opinion 无保留意见 u{lDof>
126.qualified opinion 保留意见 i\R\bv[9
127.disclaimer of opinion 无法表示意见 m&jt[
128.adverse opinion 否定意见