61.assessed level of material misstatement risk 重大错报风险的评估水平 !*HH5qh6
62.simall business 小规模企业 Q#Q]xJH
63.accounting system 会计系统 =o^oMn
64.test of control 控制测试 |&eZ[Sy(=l
65.walk-through test 穿行测试 jku_0Q0*?
66.communication 沟通 TCYjj:/
67.flow chart 流程图
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68.reperformance of internal control 重新执行 ~KHGh29
69.audit evidence 审计证据 /)sA{q
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70.substantive procedures 实质性程序 X<dQq`kZ
71.assertions 认定 `% k9@k.
72.esistence 存在 |b7v(Hx
73.occurrence 发生 |Wd]:ijJ
74.completeness 完整性 _U( b
75.rights and obligations 权利和义务 Tqz{{]%j~$
76.valuation and allocation 计价和分摊
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77.cutoff 截止 3}e-qFlV8,
78.accuracy 准确性 ^2%_AP0=
79.classification 分类 (JHzwI8+
80.inspection 检查 23?\jw3w
81.supervision of counting 监盘 Kmc*z (Q
82.observation 观察 0O<g)%Vz>
83.confirmation 函证 ,~u 5SR
84.computation 计算 8z0j}xY%
85.analytical procedures 分析程序 s\y+ xa:
86.vouch 核对 0$NcxbM
87.trace 追查 1DVu`<OXcH
88.audit sampling 审计抽样 }tA77Cm)45
89.error 误差 #Jp_y|
90.expected error 预期误差 "| cNY_$&s
91.population 总体 rOQ@(aUAZ
92.sampling risk 抽样风险 KI)jP((
93.non- sampling risk 非抽样风险 ]Q1?Ox:'
94.sampling unit 抽样单位 1Q"w)Ta
95.statistical sampling 统计抽样 d.Wq@(ZoA
96.tolerable error 可容忍误差 RnC96"";R.
97.the risk of under reliance 信赖不足风险 z(b0U6)qQ
98.the risk of over reliance 信赖过度风险 AdB B#zd
99.the risk of incorrect rejection 误拒风险 BwMi@r
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100. the risk of incorrect acceptance 误受风险 Z^ynw8k"
101.working trial balance 试算平衡表 cdiDfiE
102.index and cross-referencing 索引和交叉索引 ,{==f7|w
103.cash receipt 现金收入 >a/]8A
104.cash disbursement 现金支出 ]S;
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105.bank statement 银行对账单 *W,tq(%tQ
106.bank reconciliation 银行存款余额调节表 jo-jPYH
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107.balance sheet date 资产负债表日 \) DJo
108.net realizable value 可变现净值 0,$eiY)u$
109.storeroom 仓库 >xrO W`p]
110.sale invoice 销售发票 NwPGH=V
111.price list 价目表 ]."~)
112.positive confirmation request 积极式询证函 Y3@\uM`2#
113.negative confirmation request 消极式询证函 r+%:rFeX
114.purchase requisition 请购单 +g/TDwyVH
115.receiving report 验收报告 }dcXuX4{r
116.gross margin 毛利 Hl-!rP.?0
117.manufacturing overhead 制造费用 _~~:@fy
118.material requisition 领料单 r9nH6 Md\
119.inventory-taking 存货盘点 -OV:y],-
120.bond certificate 债券 ^ [FK<9
121.stock certificate 股票 YZ>L\
122.audit report 审计报告 (Z(O7X(/
123.entity 被审计单位 D>
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124.addressee of the audit report 审计报告的收件人 vEQw`OC
125.unqualified opinion 无保留意见 %]NaHf
126.qualified opinion 保留意见 t8SvU
127.disclaimer of opinion 无法表示意见 LpRl!\FY$
128.adverse opinion 否定意见