61.assessed level of material misstatement risk 重大错报风险的评估水平
aG(hs J)
62.simall business 小规模企业 .k@^KY
63.accounting system 会计系统 ~-_i
64.test of control 控制测试 7X}TB\N1
65.walk-through test 穿行测试 Z\Z,,g+WL
66.communication 沟通 WuM C^
67.flow chart 流程图 CvK3H\.&;k
68.reperformance of internal control 重新执行 gO='A(Y
69.audit evidence 审计证据 U]hF
70.substantive procedures 实质性程序 zBY
~lNB
71.assertions 认定 H_w%'v &
72.esistence 存在 E ]B7
73.occurrence 发生
H z@h0+h
74.completeness 完整性 o5swH6Y.)J
75.rights and obligations 权利和义务 *0y{ ~@
76.valuation and allocation 计价和分摊 >;4!O%F
77.cutoff 截止 zrRFn `B
78.accuracy 准确性 JJ?I>S N!
79.classification 分类 R>2I RvY(
80.inspection 检查 OQp, 3M{_
81.supervision of counting 监盘 {\G`]r-cM
82.observation 观察 r\2vl8X~
83.confirmation 函证 A&zS'toU
84.computation 计算 I [0!SIqY
85.analytical procedures 分析程序 3K>gz:dt
86.vouch 核对 $6h*lT<
87.trace 追查
`G!M>h@
88.audit sampling 审计抽样 7Xg?U'X
89.error 误差 "(`2eXRn
90.expected error 预期误差 m%QSapV
91.population 总体 E{y1S\7K
92.sampling risk 抽样风险 6L9,'Bg
93.non- sampling risk 非抽样风险 ST
Z]8cw
94.sampling unit 抽样单位 P4k;O?y
95.statistical sampling 统计抽样 `Ye8
Q5v"]
96.tolerable error 可容忍误差 W:`#% :C
97.the risk of under reliance 信赖不足风险 dNiH|-$an
98.the risk of over reliance 信赖过度风险 8(f:U@BS
99.the risk of incorrect rejection 误拒风险 eC! #CK
100. the risk of incorrect acceptance 误受风险 ]$A(9Pn"
101.working trial balance 试算平衡表 lCIDBBjy^
102.index and cross-referencing 索引和交叉索引 4)kG-[#
103.cash receipt 现金收入 bsS:"/?>
104.cash disbursement 现金支出 /,s[#J
105.bank statement 银行对账单 Xg7|JS!
106.bank reconciliation 银行存款余额调节表 *?t%0){
107.balance sheet date 资产负债表日 &n
j&:?w
108.net realizable value 可变现净值 S6xgiem
109.storeroom 仓库 ?o*I9
[Z)
110.sale invoice 销售发票 uw AwWgl
111.price list 价目表 ,"\@fwy{
112.positive confirmation request 积极式询证函
4!.(|h@
113.negative confirmation request 消极式询证函 d2N:^vvvR
114.purchase requisition 请购单 Y32 "N[yw
115.receiving report 验收报告 W*N$'%
116.gross margin 毛利 4J0Rvod_
117.manufacturing overhead 制造费用 ,7_4z]jK
118.material requisition 领料单 -WJ?:?'
119.inventory-taking 存货盘点 ^D{
lPu
3
120.bond certificate 债券 o-C#|t3hH
121.stock certificate 股票 mGjN
_
122.audit report 审计报告 ?D`T7KSe~D
123.entity 被审计单位 U_B((Z(g
124.addressee of the audit report 审计报告的收件人
rl08R
125.unqualified opinion 无保留意见
2]cRXJ7h
126.qualified opinion 保留意见 Cbm\h/PXl
127.disclaimer of opinion 无法表示意见 QDx$==Fo
128.adverse opinion 否定意见