61.assessed level of material misstatement risk 重大错报风险的评估水平 Z.TYi~d/9D
62.simall business 小规模企业 ye!}hm=w
63.accounting system 会计系统 " |ZC2Zu<
64.test of control 控制测试 +0)s{?
65.walk-through test 穿行测试 @Cg%7AF
66.communication 沟通 KKB&)R
67.flow chart 流程图 EX zA(igS
68.reperformance of internal control 重新执行 v0Ww~4|],
69.audit evidence 审计证据 U\dq
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70.substantive procedures 实质性程序 YL*yiZ9
71.assertions 认定 Hs,pY(l^
72.esistence 存在 ,v(K|P@
73.occurrence 发生 B'<k*9=Nv8
74.completeness 完整性 H&Jp,<\x
75.rights and obligations 权利和义务 %zDh07VT\
76.valuation and allocation 计价和分摊 8ExEhBX8
77.cutoff 截止 9+>
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78.accuracy 准确性 av|r^zc
79.classification 分类 a
k&G=a6^
80.inspection 检查 cXP*?N4Cf
81.supervision of counting 监盘 [l"|x75-
82.observation 观察 2UqLV^ZY
83.confirmation 函证 36MqEUjyB
84.computation 计算 )lB 3U
85.analytical procedures 分析程序 3jH-!M5
86.vouch 核对 #2AKO/
87.trace 追查 Nmu;+{19M
88.audit sampling 审计抽样 Y.FqWJP=p
89.error 误差 ]rk8Jsg
90.expected error 预期误差 ,n)f=q*%
91.population 总体 Ed6k7
92.sampling risk 抽样风险 rZ[}vU/H`
93.non- sampling risk 非抽样风险 oZVq}}R
94.sampling unit 抽样单位 bp"@vlv
95.statistical sampling 统计抽样 i
b$2qy
96.tolerable error 可容忍误差 cPu<:<F[
97.the risk of under reliance 信赖不足风险 8['8ctX
98.the risk of over reliance 信赖过度风险 ;.dy
uKlI
99.the risk of incorrect rejection 误拒风险 N`o[iHUj \
100. the risk of incorrect acceptance 误受风险 p@`]9tLP(K
101.working trial balance 试算平衡表 /4K ^-
102.index and cross-referencing 索引和交叉索引 !mX-g]4E
103.cash receipt 现金收入 {k:W?`
104.cash disbursement 现金支出 b{X,0a{*
105.bank statement 银行对账单 W#^W1j>_G
106.bank reconciliation 银行存款余额调节表 ,e]|[,r#5
107.balance sheet date 资产负债表日 9:[L
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108.net realizable value 可变现净值 xcf`i:\
109.storeroom 仓库 xhq-$"B
110.sale invoice 销售发票 }\
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111.price list 价目表 Cf&.hod
112.positive confirmation request 积极式询证函 A!xx#+M
113.negative confirmation request 消极式询证函 6sE%] u<V
114.purchase requisition 请购单 Xo,}S\wcn
115.receiving report 验收报告 pGO=3=O
116.gross margin 毛利 :U>[*zE4&
117.manufacturing overhead 制造费用 hzR1O(
118.material requisition 领料单 .A6i?iROe
119.inventory-taking 存货盘点 L_ &`
120.bond certificate 债券 0 rge]w.X
121.stock certificate 股票 98Dg[O
122.audit report 审计报告 %t.L;G
123.entity 被审计单位 CRpMpPi@}
124.addressee of the audit report 审计报告的收件人 <Sn;k[M}d
125.unqualified opinion 无保留意见 {`KRr:w
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 <r`^iR)%
128.adverse opinion 否定意见