61.assessed level of material misstatement risk 重大错报风险的评估水平 Q k;Kn
62.simall business 小规模企业 cbh#E)['
63.accounting system 会计系统 9QOr,~~s
64.test of control 控制测试 |z#m
65.walk-through test 穿行测试 ~X~xE]1o|U
66.communication 沟通 ,a9D~i 9R
67.flow chart 流程图 oP=T6PX~l
68.reperformance of internal control 重新执行 Sqdc1zC
69.audit evidence 审计证据 VA=#0w
70.substantive procedures 实质性程序 e+F}9HR
7
71.assertions 认定 o%Uu.P
72.esistence 存在 d DIQ+/mmg
73.occurrence 发生 4/HY[FT
74.completeness 完整性 rb *C-NutE
75.rights and obligations 权利和义务 RP~vB#}
76.valuation and allocation 计价和分摊 J@ktj(
77.cutoff 截止 "GwWu-GS
78.accuracy 准确性 '0CXHjZN
79.classification 分类 nIV.9#~&
80.inspection 检查 Tsm1C#6 Y*
81.supervision of counting 监盘 '0R/6Z|/Y
82.observation 观察 P1 7> 6)a
83.confirmation 函证 dysX
84.computation 计算 ^o $W
85.analytical procedures 分析程序 Avs7(-L+s
86.vouch 核对 -SQJH}zCT+
87.trace 追查 ){O1&|z-
88.audit sampling 审计抽样 w69>tC
89.error 误差 IOsXPf9@
90.expected error 预期误差 hF7V !*5
91.population 总体 ub`z7gL
92.sampling risk 抽样风险 |'U,/
93.non- sampling risk 非抽样风险 Z7/vrME6
94.sampling unit 抽样单位 I" 8d5a}
95.statistical sampling 统计抽样 b?Cmc
96.tolerable error 可容忍误差 W>p\O9BG
97.the risk of under reliance 信赖不足风险 ;f".'9 l^
98.the risk of over reliance 信赖过度风险 -O~C m}e
99.the risk of incorrect rejection 误拒风险 _l#3]#
100. the risk of incorrect acceptance 误受风险 TnN^2:cU
101.working trial balance 试算平衡表 %PQl
dPL8
102.index and cross-referencing 索引和交叉索引 q3c*<n g#
103.cash receipt 现金收入 @@xO+$6
104.cash disbursement 现金支出 ur/Oc24i1n
105.bank statement 银行对账单 84[|qB,ML
106.bank reconciliation 银行存款余额调节表 0M#N=%31
107.balance sheet date 资产负债表日 lQh
E]m>+
108.net realizable value 可变现净值 \g~ws9'~
109.storeroom 仓库 S}zC3
110.sale invoice 销售发票 ^H5w41
111.price list 价目表 W:VW_3
112.positive confirmation request 积极式询证函 (oLpnjJ(,
113.negative confirmation request 消极式询证函 n
!UMU ^
114.purchase requisition 请购单 ?@Z7O.u
115.receiving report 验收报告 :0M'=~[
116.gross margin 毛利 ?gd'M_-J,
117.manufacturing overhead 制造费用 ((-aC`
118.material requisition 领料单 5*JV )[
119.inventory-taking 存货盘点 &q4ox7 1
120.bond certificate 债券 `xISkW4 %
121.stock certificate 股票 vn|TiZ
122.audit report 审计报告 4]"a;(
123.entity 被审计单位 ijvNmn1k
124.addressee of the audit report 审计报告的收件人 "%:7j!#X|I
125.unqualified opinion 无保留意见 H,(F1+~d
126.qualified opinion 保留意见 E/:+@'(k
127.disclaimer of opinion 无法表示意见 r
umAo'T/%
128.adverse opinion 否定意见