61.assessed level of material misstatement risk 重大错报风险的评估水平 B~K@o.%
62.simall business 小规模企业 2{:bv~*I0F
63.accounting system 会计系统 %;$zR}
64.test of control 控制测试 V+j58Wuf
65.walk-through test 穿行测试 BO)K=gl;8
66.communication 沟通 W9nmTz\8
67.flow chart 流程图 ltRvNXx+]
68.reperformance of internal control 重新执行 OPHf9T3H
69.audit evidence 审计证据 f}Mx\dc
70.substantive procedures 实质性程序 N]f"+
71.assertions 认定 y,e#e`
72.esistence 存在 0IO#h{t
73.occurrence 发生 n\Y{?x
74.completeness 完整性 w64 /$
75.rights and obligations 权利和义务 @k~'b
76.valuation and allocation 计价和分摊 vDl6TKXcu
77.cutoff 截止 F)rU*i7
78.accuracy 准确性 3~v'Ev
79.classification 分类 j_i/h "
80.inspection 检查 7~(|q2ib
81.supervision of counting 监盘 Al&)8x{p
82.observation 观察 &}%rZU
83.confirmation 函证 zSt6q
84.computation 计算 $*a'[Qot#
85.analytical procedures 分析程序 yU'Fyul
86.vouch 核对 g*]Gc%
87.trace 追查 |
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88.audit sampling 审计抽样 e
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89.error 误差 &+]x
90.expected error 预期误差 7L68voC@U
91.population 总体 F#d`nZ=M
92.sampling risk 抽样风险 h2M>4c
93.non- sampling risk 非抽样风险 ?VVtEmIN
94.sampling unit 抽样单位 (prqo1e@
95.statistical sampling 统计抽样 B+W 4r9#
96.tolerable error 可容忍误差 Y v22,|:
97.the risk of under reliance 信赖不足风险 ,.Xqb~
98.the risk of over reliance 信赖过度风险 ?U3X,uv5J
99.the risk of incorrect rejection 误拒风险 P")duv
100. the risk of incorrect acceptance 误受风险 5k /Y7+*?E
101.working trial balance 试算平衡表 i%RN0UO^
102.index and cross-referencing 索引和交叉索引 ,
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103.cash receipt 现金收入 VsLlPw{
104.cash disbursement 现金支出 Tp7*T8
105.bank statement 银行对账单 yn &+ >{
106.bank reconciliation 银行存款余额调节表 6, =oTmFP
107.balance sheet date 资产负债表日 .C$4jR.KC
108.net realizable value 可变现净值 #bk[Zj&
109.storeroom 仓库 dk}T&qZ~p
110.sale invoice 销售发票 a
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111.price list 价目表 zW[fHa$m
112.positive confirmation request 积极式询证函 Hqsj5j2i
113.negative confirmation request 消极式询证函 ibe#Y
114.purchase requisition 请购单 Ci{,e%
115.receiving report 验收报告 sJA` A
116.gross margin 毛利 @0js=3!2
117.manufacturing overhead 制造费用 "zpc)'$L=
118.material requisition 领料单 )qxZHV
119.inventory-taking 存货盘点 yMz%s=rh
120.bond certificate 债券 0A$x'pU)
121.stock certificate 股票 oUXi4lsSc
122.audit report 审计报告 hRKAs
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123.entity 被审计单位 8#?jYhT7
124.addressee of the audit report 审计报告的收件人 Zp:(U3%
125.unqualified opinion 无保留意见 3 *0/<1f1!
126.qualified opinion 保留意见 HP`dfo
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127.disclaimer of opinion 无法表示意见 Yfro^}f
128.adverse opinion 否定意见