61.assessed level of material misstatement risk 重大错报风险的评估水平 H!^C 2
62.simall business 小规模企业 q
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63.accounting system 会计系统 6 cr^<]v !
64.test of control 控制测试 mc56L[
65.walk-through test 穿行测试 n%8#?GC`
66.communication 沟通 4]M =q{
67.flow chart 流程图 ees^O{ 8
68.reperformance of internal control 重新执行 A&?WP\_z
69.audit evidence 审计证据 92NC]_jw
70.substantive procedures 实质性程序 i!ds {`d
71.assertions 认定 t-a`.y
72.esistence 存在 zh
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73.occurrence 发生 vzQyE0T/
74.completeness 完整性 FL~9< /
75.rights and obligations 权利和义务 )uuww
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76.valuation and allocation 计价和分摊 r8H7TJI0
77.cutoff 截止 5D>BV*
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78.accuracy 准确性 5]Z] j[8Y
79.classification 分类 } pSt@3o,
80.inspection 检查 IFkvv1S`
81.supervision of counting 监盘 6#/LyzZq|
82.observation 观察 orK +B4
83.confirmation 函证 S@;&U1@h
84.computation 计算 cKSfqqPm$"
85.analytical procedures 分析程序 ?\l!]vu*
86.vouch 核对 _;%.1H{N
87.trace 追查 T\.7f~3
88.audit sampling 审计抽样 HK=CP0H
89.error 误差 R0z?)uU#
90.expected error 预期误差 SIJ# ?0,
91.population 总体 ``/y=k/au
92.sampling risk 抽样风险 2M5*bNU_:
93.non- sampling risk 非抽样风险 '&1
94.sampling unit 抽样单位 Y|Nfwqz
95.statistical sampling 统计抽样 s-Q7uohK
96.tolerable error 可容忍误差 8dYk3sk
97.the risk of under reliance 信赖不足风险 T;xHIg4
98.the risk of over reliance 信赖过度风险 MJpP!a^Q
99.the risk of incorrect rejection 误拒风险 lsN/$M|}
100. the risk of incorrect acceptance 误受风险 n^3NA|A
101.working trial balance 试算平衡表 zT2F&y
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102.index and cross-referencing 索引和交叉索引 -(|7`
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103.cash receipt 现金收入 )jp{*?^\
104.cash disbursement 现金支出
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105.bank statement 银行对账单 `,hW;p>-
106.bank reconciliation 银行存款余额调节表 ~k"eEV
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107.balance sheet date 资产负债表日 ID_|H?.
108.net realizable value 可变现净值 *tIdp`xT/T
109.storeroom 仓库 cS. 7\0$
110.sale invoice 销售发票 &*LA_]1@
111.price list 价目表 z|taa;iM
112.positive confirmation request 积极式询证函 JuKk"tr~RB
113.negative confirmation request 消极式询证函 A?^A*e
114.purchase requisition 请购单
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115.receiving report 验收报告 ;Hz`0V
116.gross margin 毛利 m1M;'tT@
117.manufacturing overhead 制造费用 `ja`#%^\u
118.material requisition 领料单 $l0eI
119.inventory-taking 存货盘点 1oXz[V
120.bond certificate 债券 .`i'gPLkn2
121.stock certificate 股票 5e~ j
122.audit report 审计报告 }L{_xyi>#
123.entity 被审计单位 iqc4O
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124.addressee of the audit report 审计报告的收件人 '2Mjz6mBDA
125.unqualified opinion 无保留意见 35-DnTv
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 ~4p]E'b
128.adverse opinion 否定意见