61.assessed level of material misstatement risk 重大错报风险的评估水平 #Y2i*:<
62.simall business 小规模企业 i)MEK#{
63.accounting system 会计系统 2s\BY%XY
64.test of control 控制测试 ~Wei|,w'<
65.walk-through test 穿行测试 a7#?h%wf
66.communication 沟通 1Ipfw
67.flow chart 流程图 [*Uu#9
68.reperformance of internal control 重新执行 :Wc_Utt
69.audit evidence 审计证据 u#@RM^738d
70.substantive procedures 实质性程序 "u492^
71.assertions 认定 |
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72.esistence 存在 ,$N#Us(Wa
73.occurrence 发生 _[t8rl
74.completeness 完整性 ~E)fpGJ
75.rights and obligations 权利和义务 2: SO_O4C
76.valuation and allocation 计价和分摊 PX2c[CDE^
77.cutoff 截止 V
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78.accuracy 准确性 P6\6?am
79.classification 分类 PyBD
80.inspection 检查 g<wRN#B
81.supervision of counting 监盘 rS7)6h7(7
82.observation 观察 Dvc&RG
83.confirmation 函证 u5+|Su
84.computation 计算 ,[e\
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85.analytical procedures 分析程序 |ZiC`Nt
86.vouch 核对 2
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87.trace 追查 bt$)Xu<R
88.audit sampling 审计抽样 Qk9 76
89.error 误差 wW>fVPr
90.expected error 预期误差 bB}5U@G|
91.population 总体 U;q];e:,=}
92.sampling risk 抽样风险 4 %W:
93.non- sampling risk 非抽样风险 ~1L:_Sg*
94.sampling unit 抽样单位 aZ|=(]
95.statistical sampling 统计抽样 .@ F]Pht
96.tolerable error 可容忍误差 ~j9O$s~)
97.the risk of under reliance 信赖不足风险 &--ej
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98.the risk of over reliance 信赖过度风险 -E4XIn
99.the risk of incorrect rejection 误拒风险 ,yd= e}lQx
100. the risk of incorrect acceptance 误受风险 tjT>VwqH
101.working trial balance 试算平衡表 [7FItlF%I
102.index and cross-referencing 索引和交叉索引 m P'^%TE
103.cash receipt 现金收入 !\Xm!I8
104.cash disbursement 现金支出 YXo|~p;=Y
105.bank statement 银行对账单 cLVe T
106.bank reconciliation 银行存款余额调节表 TuDE@ gq(
107.balance sheet date 资产负债表日 \ZU1Jb1c
108.net realizable value 可变现净值 G 2!xPHz
109.storeroom 仓库 JM- t<
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110.sale invoice 销售发票 67SV~L#%O
111.price list 价目表 `n5"0QRd
112.positive confirmation request 积极式询证函 Y!J
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113.negative confirmation request 消极式询证函 }
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114.purchase requisition 请购单 d5 7i)=
115.receiving report 验收报告 )lk&z8;.=
116.gross margin 毛利 ]n."<qxeT
117.manufacturing overhead 制造费用 qMt++*Ls
118.material requisition 领料单 G uQ=gN
119.inventory-taking 存货盘点 F#
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120.bond certificate 债券 I/gjenUK
121.stock certificate 股票 Rp7ntI:
122.audit report 审计报告 _j
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123.entity 被审计单位 1K,1X(0rL8
124.addressee of the audit report 审计报告的收件人 V-'K6mn;
125.unqualified opinion 无保留意见 _BdE<
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126.qualified opinion 保留意见 @c9^
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127.disclaimer of opinion 无法表示意见 kVK/9dy-F
128.adverse opinion 否定意见