61.assessed level of material misstatement risk 重大错报风险的评估水平 PI7M3\z
62.simall business 小规模企业 0 T!_;IQ
63.accounting system 会计系统 Sr_]R<
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64.test of control 控制测试 f1Ruaz-
65.walk-through test 穿行测试
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66.communication 沟通 W,zlR5+Jk
67.flow chart 流程图 ;9,<&fe
68.reperformance of internal control 重新执行 )j6VROt
69.audit evidence 审计证据 +
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70.substantive procedures 实质性程序 XUUl*5^
71.assertions 认定 f=v+D0K$n
72.esistence 存在 [guJd";
73.occurrence 发生 3@e#E4+ff
74.completeness 完整性 RdlcJxM
75.rights and obligations 权利和义务 JLT^0wBB
76.valuation and allocation 计价和分摊 9N>Dp N
77.cutoff 截止 H*_:IfI!
78.accuracy 准确性 Mn(:qQo^&`
79.classification 分类 D_,}lsrb
80.inspection 检查 sygAEL;.
81.supervision of counting 监盘 A{Giz&p
82.observation 观察 1F'j. 1
83.confirmation 函证 be `\ O
84.computation 计算 ,.u7([SGm
85.analytical procedures 分析程序 |+//pGx
86.vouch 核对 ' } rUbJo
87.trace 追查 e7/ b@
88.audit sampling 审计抽样 ]zHUF!a*
89.error 误差 9;u$a^R.
90.expected error 预期误差 %s~MfK.k
91.population 总体 '+BcPB?E
92.sampling risk 抽样风险 //VgPl
93.non- sampling risk 非抽样风险 =LHE_
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94.sampling unit 抽样单位 8
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95.statistical sampling 统计抽样 E1:{5F5/
96.tolerable error 可容忍误差 t&(}`W
97.the risk of under reliance 信赖不足风险 EzK,SN#
98.the risk of over reliance 信赖过度风险 w">XI)*z
99.the risk of incorrect rejection 误拒风险 6sb,*uSn%
100. the risk of incorrect acceptance 误受风险 &eq>>
101.working trial balance 试算平衡表 i
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102.index and cross-referencing 索引和交叉索引 Q9)/I
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103.cash receipt 现金收入 <#w0=W?
104.cash disbursement 现金支出 ep
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105.bank statement 银行对账单 A P><l@
106.bank reconciliation 银行存款余额调节表 q#Az\B:
107.balance sheet date 资产负债表日 A?8f 6
108.net realizable value 可变现净值 zzi%r=%r&
109.storeroom 仓库 {:c*-+?
110.sale invoice 销售发票 P6*IR|
111.price list 价目表 ]V J$;v'{[
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 cYyv
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114.purchase requisition 请购单 $O,$KAC
115.receiving report 验收报告 TI: -Y@8
116.gross margin 毛利 qsXK4`
117.manufacturing overhead 制造费用 %"V Y)
118.material requisition 领料单 "exph$
119.inventory-taking 存货盘点 |xyN#wi
120.bond certificate 债券 wI\v5&X-B
121.stock certificate 股票 6rMGlzuRo
122.audit report 审计报告 &Cp)\`[y
123.entity 被审计单位 |XOD~Plo^
124.addressee of the audit report 审计报告的收件人 "NSm2RU3
125.unqualified opinion 无保留意见 F>E'/r*
126.qualified opinion 保留意见 &!#,p{}ccU
127.disclaimer of opinion 无法表示意见 :9q=o|T6D
128.adverse opinion 否定意见