61.assessed level of material misstatement risk 重大错报风险的评估水平 >6@,L+-6r
62.simall business 小规模企业 Ts|;5ya5m
63.accounting system 会计系统 _34%St!lg
64.test of control 控制测试 skTtGz8R[
65.walk-through test 穿行测试 =vriraV"
66.communication 沟通 MZh?MaBz06
67.flow chart 流程图 (H:A|Lw
68.reperformance of internal control 重新执行 j~>J?w9<O
69.audit evidence 审计证据 p,uM)LD
70.substantive procedures 实质性程序 ne 3t|JZ
71.assertions 认定 )q\6pO@
72.esistence 存在 O*B9Bah
73.occurrence 发生 2R^Eea
74.completeness 完整性 ,^ dpn
75.rights and obligations 权利和义务 PlT_]p
76.valuation and allocation 计价和分摊 iP:^nt?
77.cutoff 截止 ,^<
39ng
78.accuracy 准确性 1,U)rx$H
79.classification 分类 wuXH'
80.inspection 检查 -/*VR$c
81.supervision of counting 监盘 ]1|7V|N6
82.observation 观察 [Ls%nz|
83.confirmation 函证 vq-;wdq?2
84.computation 计算 4cJ/XgX
85.analytical procedures 分析程序 Ge=\IAj
86.vouch 核对 &%k_BdlkQ
87.trace 追查
klY, @
88.audit sampling 审计抽样 r>PKl'IbE
89.error 误差 0dI7{o;<|
90.expected error 预期误差 "A5z!6T{
91.population 总体 N=~DSsw
92.sampling risk 抽样风险 lH
@goh
93.non- sampling risk 非抽样风险
bk
i:u
94.sampling unit 抽样单位 r(_Fr#
Qn
95.statistical sampling 统计抽样 ?P#\CW
96.tolerable error 可容忍误差 (Kg)cc[B`
97.the risk of under reliance 信赖不足风险 m5HMtoU
98.the risk of over reliance 信赖过度风险 p6)6Gcx
99.the risk of incorrect rejection 误拒风险 PlgpH'z4$
100. the risk of incorrect acceptance 误受风险 JS<w43/j
101.working trial balance 试算平衡表 &_j<!3*
102.index and cross-referencing 索引和交叉索引 N+H[Y4c?F&
103.cash receipt 现金收入 Y$j!-l5z
104.cash disbursement 现金支出 nrXKS&6
105.bank statement 银行对账单 nr(C*E
106.bank reconciliation 银行存款余额调节表 Tn(uH17
107.balance sheet date 资产负债表日 m6 Y0,9
108.net realizable value 可变现净值 g:p`.KuB
109.storeroom 仓库 "d
M-3o<
110.sale invoice 销售发票 ~3-+~y=o~
111.price list 价目表 'dv(
112.positive confirmation request 积极式询证函 rg
0u#-
113.negative confirmation request 消极式询证函 YfseX;VX
114.purchase requisition 请购单 $YJi]:3&
115.receiving report 验收报告 _G/uDP%
116.gross margin 毛利 d>r ]xXB6
117.manufacturing overhead 制造费用 D$
w?
118.material requisition 领料单 2Qc_TgWF
119.inventory-taking 存货盘点 ou]jm=4[
120.bond certificate 债券 +apn3\_
121.stock certificate 股票 5>=4$!`
122.audit report 审计报告 ~(`MP<
123.entity 被审计单位 E>2AG3
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124.addressee of the audit report 审计报告的收件人 _6YfPk+
125.unqualified opinion 无保留意见 y`/:E<fVk
126.qualified opinion 保留意见 Eq8:[o
127.disclaimer of opinion 无法表示意见 /;u=#qu(E-
128.adverse opinion 否定意见