61.assessed level of material misstatement risk 重大错报风险的评估水平 3~ITvH,`s
62.simall business 小规模企业 [C 1o9c!
63.accounting system 会计系统 uJ;7]
64.test of control 控制测试 .R5[bXxe7
65.walk-through test 穿行测试 pMZKF =
66.communication 沟通 J-C3k`%O
67.flow chart 流程图 J!r,ktO^U?
68.reperformance of internal control 重新执行 d3Dw[4
69.audit evidence 审计证据 &<8Q/m]5
70.substantive procedures 实质性程序 0\3mS{s
71.assertions 认定 {*WJ"9ujp]
72.esistence 存在 V?"X0>]0
73.occurrence 发生 QH%Zbt2qS
74.completeness 完整性 h&Thq52R
75.rights and obligations 权利和义务 ?
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76.valuation and allocation 计价和分摊 X :2%U
77.cutoff 截止 Us4J[MW<
78.accuracy 准确性 nd)Z0%xo
79.classification 分类 A$*#n8,
80.inspection 检查 Pp-\#WJ
81.supervision of counting 监盘 Exir?G} \
82.observation 观察 Uawf,57v<
83.confirmation 函证 +oKp>
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84.computation 计算 sjh>i>t
85.analytical procedures 分析程序 F\&Sn1>k
86.vouch 核对
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87.trace 追查 Nu!(7
88.audit sampling 审计抽样 |GPR3%9
89.error 误差 o!.\+[
90.expected error 预期误差 yh9fHN)F
91.population 总体 3I!xa*u
92.sampling risk 抽样风险 ,nn5LQ|l.j
93.non- sampling risk 非抽样风险 jIY
94.sampling unit 抽样单位 ;A^0="x&
95.statistical sampling 统计抽样 m\a_0!K
96.tolerable error 可容忍误差 6{h+(|.(
97.the risk of under reliance 信赖不足风险 +Kc1a;
98.the risk of over reliance 信赖过度风险 QoZ7l]^
99.the risk of incorrect rejection 误拒风险 q-c9YOz_
100. the risk of incorrect acceptance 误受风险 Ki#({~
101.working trial balance 试算平衡表 mmk]Doy?#
102.index and cross-referencing 索引和交叉索引 D(3\m)
103.cash receipt 现金收入 (!FUu
104.cash disbursement 现金支出 ua$H"(#c
105.bank statement 银行对账单 '[u=q
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106.bank reconciliation 银行存款余额调节表 L<'8#J[_5
107.balance sheet date 资产负债表日 a[TR_uR
108.net realizable value 可变现净值 $@m)8T
109.storeroom 仓库 2+KOUd&jS
110.sale invoice 销售发票 :1%z;
111.price list 价目表 qk}(E#.>F\
112.positive confirmation request 积极式询证函 ^qNh)?V?]I
113.negative confirmation request 消极式询证函 u{%gB&nC
114.purchase requisition 请购单 BR8W8nRb
115.receiving report 验收报告 gH87e
116.gross margin 毛利 X4<!E#
117.manufacturing overhead 制造费用 M6(o J*
118.material requisition 领料单 emZ^d/A
119.inventory-taking 存货盘点 u<8 f;C_
120.bond certificate 债券 c&zZsJ"~
121.stock certificate 股票 *2M
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122.audit report 审计报告 f.f5f%lO~
123.entity 被审计单位 jO'+r'2B9
124.addressee of the audit report 审计报告的收件人 r()%s3$q
125.unqualified opinion 无保留意见 )9_jr(s
126.qualified opinion 保留意见 p#vZYwe=L
127.disclaimer of opinion 无法表示意见 ">b~k;M?
128.adverse opinion 否定意见