61.assessed level of material misstatement risk 重大错报风险的评估水平 Y^eF(
62.simall business 小规模企业 ?;ZnD(4?
63.accounting system 会计系统 6ipQx/IQ
64.test of control 控制测试 [<
X ~m
65.walk-through test 穿行测试 lD$\t/8B
66.communication 沟通 &.JJhX
67.flow chart 流程图 &t}6sD9o
68.reperformance of internal control 重新执行 f<>CSjQ4c
69.audit evidence 审计证据 sU/vXweky"
70.substantive procedures 实质性程序 BOv ^L?)*Z
71.assertions 认定 @>`qf
y?
72.esistence 存在 yh{U!hG
73.occurrence 发生 T$Z}1e]
74.completeness 完整性 bd[iD?epD]
75.rights and obligations 权利和义务 nI/kX^Pd
76.valuation and allocation 计价和分摊 =b>e4I@
77.cutoff 截止 (V0KmNCW`
78.accuracy 准确性 K;]Dh?
79.classification 分类 Zi<(>@z2
80.inspection 检查 n>xuef
81.supervision of counting 监盘 *S'?u_Y7
82.observation 观察 'r rnTd c
83.confirmation 函证 }>_
84.computation 计算 L$^)QxH7
85.analytical procedures 分析程序 =.qPjp_Qd
86.vouch 核对 9Dd`x7$a
87.trace 追查 S 9;FD 3
88.audit sampling 审计抽样 u/%
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89.error 误差 ,r;
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90.expected error 预期误差 #wJ^:r-c`
91.population 总体 H=9{|%iS
92.sampling risk 抽样风险 jWso'K
93.non- sampling risk 非抽样风险 B?ipo,2~{
94.sampling unit 抽样单位 ;A0ZcgF
95.statistical sampling 统计抽样 v!AfIcEV
96.tolerable error 可容忍误差 G`f|#-}
97.the risk of under reliance 信赖不足风险 N!<X%Ym
98.the risk of over reliance 信赖过度风险 ,nJCqX~/G
99.the risk of incorrect rejection 误拒风险 _)6r@fZ.p
100. the risk of incorrect acceptance 误受风险 Eo@rrM:
101.working trial balance 试算平衡表 Gn;^]8d
102.index and cross-referencing 索引和交叉索引 +ZkJ{r0,(
103.cash receipt 现金收入 H%ScrJ#V
104.cash disbursement 现金支出 c_Iq
!MH
105.bank statement 银行对账单 a!.Y@o5Ku
106.bank reconciliation 银行存款余额调节表 X$eR RSW
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 &D&U!3~(
109.storeroom 仓库 zUWeOR'X
110.sale invoice 销售发票 )"%J~:`h}
111.price list 价目表 h<7@3Ur
112.positive confirmation request 积极式询证函 Z>*a:|
113.negative confirmation request 消极式询证函 4wx{i6
114.purchase requisition 请购单 RtEx
WTc
115.receiving report 验收报告 Fe2t[y:8h
116.gross margin 毛利 c/%GfB[w0
117.manufacturing overhead 制造费用 W+Ou%uv}S
118.material requisition 领料单 .f|)od[
119.inventory-taking 存货盘点 1w+)ne_&
120.bond certificate 债券 7gREcL2
121.stock certificate 股票 ]2_=(N\Kt
122.audit report 审计报告 4D6LP*
123.entity 被审计单位 4}0Ry\
6
124.addressee of the audit report 审计报告的收件人 ^~s!*T)\
125.unqualified opinion 无保留意见 +ijxv
126.qualified opinion 保留意见 [S0wwWU |0
127.disclaimer of opinion 无法表示意见 +kq+x6&
128.adverse opinion 否定意见