61.assessed level of material misstatement risk 重大错报风险的评估水平 'ZHu=UT7_
62.simall business 小规模企业 ; YaR|)B
63.accounting system 会计系统 Qjj:r~l
64.test of control 控制测试 Y"uFlHN&i
65.walk-through test 穿行测试 QS~;C&1Hl
66.communication 沟通 hao0_9q+
67.flow chart 流程图 K+` Vn
68.reperformance of internal control 重新执行 (Jw[}&+
69.audit evidence 审计证据 I@=h|GM
70.substantive procedures 实质性程序 @HfWAFT
71.assertions 认定 FNDLqf!j
72.esistence 存在 9@yP;{Q
73.occurrence 发生 k:4?3zJI
74.completeness 完整性 (jD..qMs#
75.rights and obligations 权利和义务 2.2Z'$W
76.valuation and allocation 计价和分摊 W7as=+;X
77.cutoff 截止 j}R4mh
78.accuracy 准确性 vII8>x%*
79.classification 分类 dv0TJ 0%
80.inspection 检查 *x|
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81.supervision of counting 监盘 y0qE::/H$
82.observation 观察 (%>Sln5hq
83.confirmation 函证 0<L@f=i
84.computation 计算 TKc&yAK
85.analytical procedures 分析程序 r2T?LO0N{
86.vouch 核对 ISr~JQr
87.trace 追查 !v2,lH
88.audit sampling 审计抽样 KrkZv$u,
89.error 误差 %6<Pt
90.expected error 预期误差 @2_s;!K
91.population 总体 co3H=#2a
92.sampling risk 抽样风险 A*pihBo7
93.non- sampling risk 非抽样风险 F$ .j|C1a
94.sampling unit 抽样单位 |Z;wk&
95.statistical sampling 统计抽样 .;tO;j|6
96.tolerable error 可容忍误差 7/vr!tbL`p
97.the risk of under reliance 信赖不足风险 FGx_qBG4|
98.the risk of over reliance 信赖过度风险 Hcd> \0
99.the risk of incorrect rejection 误拒风险 }bznx[4?I
100. the risk of incorrect acceptance 误受风险 fC3IxlG
101.working trial balance 试算平衡表 >*} qGk
102.index and cross-referencing 索引和交叉索引 ^@L[0Z`
103.cash receipt 现金收入 p 8"(z@T
104.cash disbursement 现金支出 tL+
8nTL
105.bank statement 银行对账单 <J-OwO a-1
106.bank reconciliation 银行存款余额调节表 vP}K(' (
107.balance sheet date 资产负债表日 =zA=D.D2
108.net realizable value 可变现净值 ~DZ;l/&Mz7
109.storeroom 仓库 5 J|;RtcR
110.sale invoice 销售发票 29ft!R>[
111.price list 价目表 i`]M2Q
112.positive confirmation request 积极式询证函 ,.FTw,<
113.negative confirmation request 消极式询证函 ,H[AC}z2X
114.purchase requisition 请购单 R~*Y@_oD
115.receiving report 验收报告 ga^<_;5<
116.gross margin 毛利 *A\NjXJl~
117.manufacturing overhead 制造费用 J-PzI FWd
118.material requisition 领料单 H5RHA^p|
119.inventory-taking 存货盘点 rF0zGNH
120.bond certificate 债券 !CBx$1z
121.stock certificate 股票 GvzPT2E!
122.audit report 审计报告 Sw1]]-E
s
123.entity 被审计单位 ['km'5uZ^
124.addressee of the audit report 审计报告的收件人 h/TPd]
125.unqualified opinion 无保留意见 oZCi_g 5i
126.qualified opinion 保留意见 jZ
D\u%
127.disclaimer of opinion 无法表示意见 ^YIOS]d>8#
128.adverse opinion 否定意见