61.assessed level of material misstatement risk 重大错报风险的评估水平 EI_
62.simall business 小规模企业 DyeQJ7p
63.accounting system 会计系统 1Ab>4UhD
64.test of control 控制测试 io#&o;M<
65.walk-through test 穿行测试 {"&SJt[%X
66.communication 沟通
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67.flow chart 流程图 4m*M,# mV
68.reperformance of internal control 重新执行 d?:=PH
69.audit evidence 审计证据 ]u4Hk?j~<
70.substantive procedures 实质性程序 v^ zu:Z*
71.assertions 认定 rS4@1`/R
72.esistence 存在 .&9 i
73.occurrence 发生 oS
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74.completeness 完整性 _)]+hUwY
75.rights and obligations 权利和义务 +hE(Ra#
76.valuation and allocation 计价和分摊 NPd%M
77.cutoff 截止 ^s@8VAwi
78.accuracy 准确性 !-
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79.classification 分类 ~mO62(8m
80.inspection 检查 dn}` i
81.supervision of counting 监盘 C4hx@abA
82.observation 观察 >nw++[K_
83.confirmation 函证 F
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84.computation 计算 [5uRS}!
85.analytical procedures 分析程序 [@Q_(LQ-U
86.vouch 核对 #]#sGmW/L
87.trace 追查 #% of;mJv
88.audit sampling 审计抽样 e
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89.error 误差 H}H7lO
90.expected error 预期误差 c%[#~;E
91.population 总体 9*E7}b,
92.sampling risk 抽样风险 *P 3V
93.non- sampling risk 非抽样风险 8E4mA5@
94.sampling unit 抽样单位 $2M#qkik-
95.statistical sampling 统计抽样 B Ce|is0
96.tolerable error 可容忍误差 x7vctjM|
97.the risk of under reliance 信赖不足风险 Pfm_@'8
98.the risk of over reliance 信赖过度风险 ^S)cjH`P
99.the risk of incorrect rejection 误拒风险 4<cz--g
100. the risk of incorrect acceptance 误受风险 ZR$'u%+g'
101.working trial balance 试算平衡表 ,_X/Gb6)
102.index and cross-referencing 索引和交叉索引 >[Ye
103.cash receipt 现金收入 M/q E2L[y
104.cash disbursement 现金支出 + J{0 E
105.bank statement 银行对账单 #fJ] o_
106.bank reconciliation 银行存款余额调节表 @FC"nM
107.balance sheet date 资产负债表日 zCOgBT~p
108.net realizable value 可变现净值 hUD7_arKF
109.storeroom 仓库 aB]m*~
110.sale invoice 销售发票 u~3%bJ]
111.price list 价目表 KAsS[
112.positive confirmation request 积极式询证函 ZkIgL
113.negative confirmation request 消极式询证函 ,(.MmP`
114.purchase requisition 请购单 m85WA
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115.receiving report 验收报告 _=q!
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116.gross margin 毛利 $8
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117.manufacturing overhead 制造费用 w,O,W[C
118.material requisition 领料单 f+|$&p%
119.inventory-taking 存货盘点 {
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120.bond certificate 债券 /sr 2mt-Q
121.stock certificate 股票
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122.audit report 审计报告 2_ :n
123.entity 被审计单位 S.Z9$k%
124.addressee of the audit report 审计报告的收件人 iA0q_( \X
125.unqualified opinion 无保留意见 ]$p{I)d&
126.qualified opinion 保留意见 CH
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127.disclaimer of opinion 无法表示意见 7T"XPV|W6
128.adverse opinion 否定意见