61.assessed level of material misstatement risk 重大错报风险的评估水平 Ga]47pQ"F
62.simall business 小规模企业 9
aY'0wa
63.accounting system 会计系统 ~o:rM/!Ba
64.test of control 控制测试 { k
kAqJ
65.walk-through test 穿行测试 r5D jCV"
66.communication 沟通 u
wH)$Pl
67.flow chart 流程图 SL6mNn9c
68.reperformance of internal control 重新执行 k}- "0>
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 R
4 DM_u
71.assertions 认定 ll^Th >
72.esistence 存在 r3n=<l!Jr
73.occurrence 发生 ue,#,3{m
74.completeness 完整性 ]\[m=
0K
75.rights and obligations 权利和义务 @~JB\j9
76.valuation and allocation 计价和分摊 1,m\Q_
77.cutoff 截止 {CW1t5$*
78.accuracy 准确性 V*~1,6N[
79.classification 分类 eKL
]E!
80.inspection 检查 H|grbTv,
81.supervision of counting 监盘 2 9&sydu
82.observation 观察 |E46vup
83.confirmation 函证 qlz( W
84.computation 计算 T+`xr0
85.analytical procedures 分析程序 Hlz'a1\:O]
86.vouch 核对 OAmES;Ck$(
87.trace 追查 r~8D\_=s
88.audit sampling 审计抽样 Ask' !
89.error 误差 8:Z@ lp^
90.expected error 预期误差 p>2||
91.population 总体 k)?,xY\AV
92.sampling risk 抽样风险 TX<e_[$\
93.non- sampling risk 非抽样风险 it(LphB8
94.sampling unit 抽样单位 ZC3tbhV
95.statistical sampling 统计抽样 5F'%i;)oq
96.tolerable error 可容忍误差 It#h p,@e
97.the risk of under reliance 信赖不足风险 #JK;&Dg!
98.the risk of over reliance 信赖过度风险 `4q5CJ
2
99.the risk of incorrect rejection 误拒风险 !7e
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100. the risk of incorrect acceptance 误受风险 kWzuz#
101.working trial balance 试算平衡表 3!i.Fmo
102.index and cross-referencing 索引和交叉索引 0!9?H1>
103.cash receipt 现金收入 UN
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104.cash disbursement 现金支出 eXj\DjttG}
105.bank statement 银行对账单 u5xU)l3
106.bank reconciliation 银行存款余额调节表 o0zc}mm
107.balance sheet date 资产负债表日 6Cz7A
108.net realizable value 可变现净值 @5{.
K/s
109.storeroom 仓库 F Q8RK~?`
110.sale invoice 销售发票 hgTM5*fD}
111.price list 价目表 h
Jfa_
112.positive confirmation request 积极式询证函 Y|{r
vBKjf
113.negative confirmation request 消极式询证函 8@Egy%_
114.purchase requisition 请购单 }*fW!(*
115.receiving report 验收报告 ,Y+r<;
116.gross margin 毛利 ET >S
117.manufacturing overhead 制造费用 .V5q$5j
118.material requisition 领料单 pFpQ\xc9$
119.inventory-taking 存货盘点 ^CowJ(y(
120.bond certificate 债券 3v8V*48B$
121.stock certificate 股票 MgJ%26TZ
122.audit report 审计报告 DFt=%aV[
123.entity 被审计单位 Sqp;/&Ji
124.addressee of the audit report 审计报告的收件人 Ze[g0"
125.unqualified opinion 无保留意见 fhBO~o+K>
126.qualified opinion 保留意见 yt/20a
127.disclaimer of opinion 无法表示意见 ikEWY_1Y
128.adverse opinion 否定意见