61.assessed level of material misstatement risk 重大错报风险的评估水平 fD0{ 5
62.simall business 小规模企业 v< Ty|(gd
63.accounting system 会计系统 (:JjQ`i
64.test of control 控制测试 So?m?,!W
65.walk-through test 穿行测试 l
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66.communication 沟通 %,XI]+d
67.flow chart 流程图 v C^>p5F
68.reperformance of internal control 重新执行 )mj<{Td`
69.audit evidence 审计证据 I`3d;l;d
70.substantive procedures 实质性程序 6I"C~&dt
71.assertions 认定 \`
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72.esistence 存在 FbmsN)mv!%
73.occurrence 发生 )t5;d
74.completeness 完整性 xwi!:PAf,o
75.rights and obligations 权利和义务 lelMt=
76.valuation and allocation 计价和分摊 Q@3B{
77.cutoff 截止 # 9V'';:
78.accuracy 准确性 rJX\6{V!_
79.classification 分类 Xt\Dy
80.inspection 检查 whw{dfE
81.supervision of counting 监盘 f
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82.observation 观察 I
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83.confirmation 函证 FQ1arUOFW,
84.computation 计算 9Kx<\)-GMD
85.analytical procedures 分析程序 .3( ;9};
86.vouch 核对 3Qa?\C&4
87.trace 追查 Q]^Yi1PbS
88.audit sampling 审计抽样 PF m\[2
89.error 误差 =88t*dH(,"
90.expected error 预期误差 |J\,F.{'
91.population 总体 b22LT52
92.sampling risk 抽样风险 kwOeHdV^
93.non- sampling risk 非抽样风险 IEc>.J|T&
94.sampling unit 抽样单位 (ZS/@He
95.statistical sampling 统计抽样 u|T%Xy=LU
96.tolerable error 可容忍误差 ?@>;/@
97.the risk of under reliance 信赖不足风险 \<=IMa0
98.the risk of over reliance 信赖过度风险 tR5tPPw
99.the risk of incorrect rejection 误拒风险 0_Lm#fE U
100. the risk of incorrect acceptance 误受风险 {79qtq%W{
101.working trial balance 试算平衡表 1!d)PK>1$
102.index and cross-referencing 索引和交叉索引 my4\mi6P
103.cash receipt 现金收入 ZzT&$J7]`{
104.cash disbursement 现金支出 ~x\Cmu9`
105.bank statement 银行对账单 d[S#Duz<&
106.bank reconciliation 银行存款余额调节表 >J>>\Y(p
107.balance sheet date 资产负债表日 tq0;^L
108.net realizable value 可变现净值 y)tYSTJK
109.storeroom 仓库 vkuc8 li
110.sale invoice 销售发票 ,&
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111.price list 价目表 Ajg\aof0{
112.positive confirmation request 积极式询证函 ,2ME2@OP
113.negative confirmation request 消极式询证函 Hk~k@Wft
114.purchase requisition 请购单 LfHzT<)|
115.receiving report 验收报告 Jl_~_Z
116.gross margin 毛利 ZJ9x6|q
117.manufacturing overhead 制造费用 V8tghw
118.material requisition 领料单 \1]rlzXGUT
119.inventory-taking 存货盘点 -w\M-wc/$
120.bond certificate 债券 =tn Tdp0F
121.stock certificate 股票 /7x\;
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122.audit report 审计报告 z,avQR&
123.entity 被审计单位 e$32
124.addressee of the audit report 审计报告的收件人 GyuV
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125.unqualified opinion 无保留意见 l0:5q?g
126.qualified opinion 保留意见 ydB$4ZB3[
127.disclaimer of opinion 无法表示意见 N2[jO+6
128.adverse opinion 否定意见