61.assessed level of material misstatement risk 重大错报风险的评估水平 6T=zHFf~
62.simall business 小规模企业 Zbjj>*2%
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63.accounting system 会计系统 :]-? l4(%
64.test of control 控制测试 Mta;6<
65.walk-through test 穿行测试 C6wlRvWn
66.communication 沟通 -cnlj
67.flow chart 流程图 gb@ |\n
68.reperformance of internal control 重新执行 me/ae{
69.audit evidence 审计证据 ^1NtvQe@Y\
70.substantive procedures 实质性程序 JulxFjC
71.assertions 认定 Z|a\rNv
72.esistence 存在 4!tHJCq"
73.occurrence 发生 ]<\; -i)
74.completeness 完整性 {>=#7e-]
75.rights and obligations 权利和义务 ^Sz?c_<2P
76.valuation and allocation 计价和分摊 _\2^s&iJh
77.cutoff 截止 G/C5o=cY
78.accuracy 准确性 [EV}P&U
79.classification 分类 !;YQQ<D
80.inspection 检查 m1lfC
81.supervision of counting 监盘 7<%Rx19L*
82.observation 观察 ,JmA e6
83.confirmation 函证 9 ulr6
84.computation 计算 N^8
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85.analytical procedures 分析程序 D^H<)5d9
86.vouch 核对 ?#X`Eu
87.trace 追查 7<VfE`Q3
88.audit sampling 审计抽样 WS)u{
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89.error 误差 s%~p?_P
90.expected error 预期误差 rKys:is
91.population 总体 ZW|VAn'>
92.sampling risk 抽样风险 u3H2\<
93.non- sampling risk 非抽样风险 A4W61f
94.sampling unit 抽样单位 {bvm83{T
95.statistical sampling 统计抽样 }qOC*k:
96.tolerable error 可容忍误差 _[W`!#"
97.the risk of under reliance 信赖不足风险 C&ivjFf
98.the risk of over reliance 信赖过度风险 g1`/xJz|
99.the risk of incorrect rejection 误拒风险 g$*VA} s
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 W[3)B(Vq<E
102.index and cross-referencing 索引和交叉索引 ^ok;<fJ
103.cash receipt 现金收入 6'6@VB
104.cash disbursement 现金支出 =pS\gLQu
105.bank statement 银行对账单 'yM )>]u"
106.bank reconciliation 银行存款余额调节表 jsvD[ \P
107.balance sheet date 资产负债表日 y]`@
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108.net realizable value 可变现净值 <P3r}|K
109.storeroom 仓库 , e
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110.sale invoice 销售发票 ^50/.Z>
111.price list 价目表 Tl3{)(ezx
112.positive confirmation request 积极式询证函 M_4g%uHG
113.negative confirmation request 消极式询证函 ]4>[y?k34
114.purchase requisition 请购单 Wwf
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115.receiving report 验收报告 ^eEj
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116.gross margin 毛利 +mT}};-TS
117.manufacturing overhead 制造费用 TPds )osZT
118.material requisition 领料单 WLWE%bDP
119.inventory-taking 存货盘点 ZCMB]bL-e
120.bond certificate 债券 _ QM
121.stock certificate 股票 f6Wu+~|Y
122.audit report 审计报告 OI.2C F
123.entity 被审计单位 8E Y<^:
124.addressee of the audit report 审计报告的收件人 puv*p%E
125.unqualified opinion 无保留意见 J7.bFW'
126.qualified opinion 保留意见 OR^Wd
127.disclaimer of opinion 无法表示意见 0n,5"B
128.adverse opinion 否定意见