61.assessed level of material misstatement risk 重大错报风险的评估水平 !E(J
]a
62.simall business 小规模企业 6.(]}?g1f
63.accounting system 会计系统 pB{ f-M:D
64.test of control 控制测试 PT=2LZ
65.walk-through test 穿行测试 h;mQ%9 Yd
66.communication 沟通 T!O3(
67.flow chart 流程图 RvZryA*vu
68.reperformance of internal control 重新执行 3mnL V*aRt
69.audit evidence 审计证据 `04Y
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70.substantive procedures 实质性程序 &Funao>
71.assertions 认定 LOYyj?^7
72.esistence 存在 r]K0
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73.occurrence 发生 Phjf$\pt
74.completeness 完整性 55)ep
75.rights and obligations 权利和义务 WA)lk
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76.valuation and allocation 计价和分摊 U7Sl@-#|
77.cutoff 截止 qoyGs}/I8
78.accuracy 准确性 *?
orK o
79.classification 分类 4<!}4
80.inspection 检查 <=LsloI
81.supervision of counting 监盘 vzT6G/
82.observation 观察 A?<"^<A^
83.confirmation 函证 8Gzs
84.computation 计算 [~
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85.analytical procedures 分析程序 w2mlqy2L
86.vouch 核对 N'W>pU
87.trace 追查 Ts ?>"@
88.audit sampling 审计抽样 vU=k8
89.error 误差 A 'P}mrY
90.expected error 预期误差 trNK9@wT)
91.population 总体 :8/M6-EK
92.sampling risk 抽样风险 .<|4PG
93.non- sampling risk 非抽样风险 ]q\=
94.sampling unit 抽样单位 %#;(]7Zq
95.statistical sampling 统计抽样 l2_E6U"
96.tolerable error 可容忍误差 E EnTq
97.the risk of under reliance 信赖不足风险 (Su2\x
98.the risk of over reliance 信赖过度风险 ^[,1+WS%
99.the risk of incorrect rejection 误拒风险 d4rJ?qw
100. the risk of incorrect acceptance 误受风险 mfi'>o#
101.working trial balance 试算平衡表 kv FOk
102.index and cross-referencing 索引和交叉索引 wBaFC\CW
103.cash receipt 现金收入 T;vPR,]rz
104.cash disbursement 现金支出 KARQKFp!C>
105.bank statement 银行对账单 bJ5z??
106.bank reconciliation 银行存款余额调节表 5v03<m0`y
107.balance sheet date 资产负债表日 L.~]qs|G/K
108.net realizable value 可变现净值 ^i,0n}>
109.storeroom 仓库 Xf/<.5A
110.sale invoice 销售发票 ^bgm0,M
111.price list 价目表 _TeRsA
112.positive confirmation request 积极式询证函 x>/@Z6Wxz
113.negative confirmation request 消极式询证函 7=[O6<+o
114.purchase requisition 请购单 2SCf
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115.receiving report 验收报告 pHbguoH,
116.gross margin 毛利 y8 u)Q
117.manufacturing overhead 制造费用 k*+ZLrT
118.material requisition 领料单 LFry?HO,D
119.inventory-taking 存货盘点 T;e (Q,!H
120.bond certificate 债券 [T&y5"@
121.stock certificate 股票 a5g{.:NfO
122.audit report 审计报告 AG!a=ufc0
123.entity 被审计单位 %b'VEd7
124.addressee of the audit report 审计报告的收件人 9YsO+7[
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 1OGv+b)
127.disclaimer of opinion 无法表示意见 kj"_Y"q=
128.adverse opinion 否定意见