61.assessed level of material misstatement risk 重大错报风险的评估水平
C4Bh
#C
62.simall business 小规模企业 mjS)*@F
63.accounting system 会计系统 0Ba-VY.H
64.test of control 控制测试 ,Qj7wFZ
65.walk-through test 穿行测试 z#bOFVg#
66.communication 沟通 I^\YD9~=x
67.flow chart 流程图 I&R4.;LW
68.reperformance of internal control 重新执行 yy/wSk
69.audit evidence 审计证据 Tfs7SC8ta
70.substantive procedures 实质性程序 HtmJIH:
71.assertions 认定 ).-B@&Eu%
72.esistence 存在 e[w)U{|40
73.occurrence 发生 ~G5)ya-
74.completeness 完整性 [^~Fu9+"
75.rights and obligations 权利和义务 r-&4<=C/N
76.valuation and allocation 计价和分摊 A[=)Zw
"
77.cutoff 截止 >9Ub=tZm
78.accuracy 准确性 ldi'@^
79.classification 分类 G~u94r
w|:
80.inspection 检查 tC-(GDGy5
81.supervision of counting 监盘 J/R=O>
82.observation 观察 !t~S.`vF
83.confirmation 函证 ^Zydy
84.computation 计算 TQ>kmHWf/
85.analytical procedures 分析程序 bWUo(B#*I
86.vouch 核对 }_gCWz-5?
87.trace 追查 jo{GPp}
88.audit sampling 审计抽样 YG"P:d;s
89.error 误差 ZZzf+F)T
90.expected error 预期误差 GfL}f9
91.population 总体 ?&"cI5-
92.sampling risk 抽样风险 MP;7u%
93.non- sampling risk 非抽样风险 f=g/_R2$xN
94.sampling unit 抽样单位 [
ecYpE<
95.statistical sampling 统计抽样 " 0K5
/9
96.tolerable error 可容忍误差 $*L@ym
97.the risk of under reliance 信赖不足风险 Yz\z
Qj
98.the risk of over reliance 信赖过度风险 ,R ]]]7)+
99.the risk of incorrect rejection 误拒风险 |UBR8
100. the risk of incorrect acceptance 误受风险 '1^\^)
&q
101.working trial balance 试算平衡表 C03ehjT<
102.index and cross-referencing 索引和交叉索引 ~\:+y
103.cash receipt 现金收入 )uZ<?bkQ
104.cash disbursement 现金支出 )5Gzk&|
105.bank statement 银行对账单 5JIa?i>B
106.bank reconciliation 银行存款余额调节表 G5bi,^G7
107.balance sheet date 资产负债表日 %HwPOEJ
108.net realizable value 可变现净值 Lt|k}p@]
109.storeroom 仓库 SYeCz(H>d
110.sale invoice 销售发票 h* h+VM
111.price list 价目表 zSj.Y{J
112.positive confirmation request 积极式询证函
qRTxg%
113.negative confirmation request 消极式询证函 m"X0Owx
114.purchase requisition 请购单 p\b:uy6#
115.receiving report 验收报告 l J;wl|9
116.gross margin 毛利 WI](a8bm
117.manufacturing overhead 制造费用 1LT)%_d@
118.material requisition 领料单 K?(ls$
119.inventory-taking 存货盘点 k]ptk^
120.bond certificate 债券 R%8nR6iG"
121.stock certificate 股票 nPR_:_^
122.audit report 审计报告 @,pO%,E6
123.entity 被审计单位 EX=+TOkAf
124.addressee of the audit report 审计报告的收件人 ) ?+-Z2BwA
125.unqualified opinion 无保留意见 =36vsps=
126.qualified opinion 保留意见 2AzF@Pi^z
127.disclaimer of opinion 无法表示意见 fPZBm&`C
128.adverse opinion 否定意见