61.assessed level of material misstatement risk 重大错报风险的评估水平 breF,d$
62.simall business 小规模企业 H2Wlgt
63.accounting system 会计系统 fpo{`;&F
64.test of control 控制测试 B^P&+,\[}
65.walk-through test 穿行测试 N=2T~M 1
66.communication 沟通 /R=MX>JA;
67.flow chart 流程图 _Wg}#r
68.reperformance of internal control 重新执行 04;s@\yX4
69.audit evidence 审计证据 HV/:OCK
70.substantive procedures 实质性程序 U6@c)_* <
71.assertions 认定 |> ]@w\]
72.esistence 存在 +@3+WD
73.occurrence 发生 5{V"!M+<
74.completeness 完整性 0,ryy,2
75.rights and obligations 权利和义务 ,jis@]:
76.valuation and allocation 计价和分摊 c5WMN.z
77.cutoff 截止 Y&O2;q/B
78.accuracy 准确性 LiT%d
79.classification 分类 fy"}#
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80.inspection 检查 qNj?Rwc
81.supervision of counting 监盘 7mMGH
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82.observation 观察 UcQ]n0J=Z
83.confirmation 函证 rn*'[i?
84.computation 计算 4mo/MK&M:
85.analytical procedures 分析程序 eP>_CrJb
86.vouch 核对 Vl5>o$G|<.
87.trace 追查 \
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88.audit sampling 审计抽样 ; o_0~l=-/
89.error 误差 BK%B[f*[OA
90.expected error 预期误差 (=7"zECq#
91.population 总体 o(jLirnk
92.sampling risk 抽样风险 TxG@#" ^g}
93.non- sampling risk 非抽样风险 [h;I)ug[o(
94.sampling unit 抽样单位 66eJp-5e8
95.statistical sampling 统计抽样 ^*
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96.tolerable error 可容忍误差 e3;D1@
97.the risk of under reliance 信赖不足风险 96V8R<
98.the risk of over reliance 信赖过度风险 +8//mrL_/
99.the risk of incorrect rejection 误拒风险 T@yQOD7
100. the risk of incorrect acceptance 误受风险 JnBc@qnP6
101.working trial balance 试算平衡表 I{(!h90
102.index and cross-referencing 索引和交叉索引 ;(`bP
103.cash receipt 现金收入 l6HtZ(
104.cash disbursement 现金支出 G:$kGzhJ
105.bank statement 银行对账单 Gr2}N"X=
106.bank reconciliation 银行存款余额调节表 jerU[3
107.balance sheet date 资产负债表日 X13+n2^8]
108.net realizable value 可变现净值 (X"5x]7]
109.storeroom 仓库 "crR{OjE"
110.sale invoice 销售发票 LQPQ !):;
111.price list 价目表 I &iyj99n
112.positive confirmation request 积极式询证函 2w7$"N
113.negative confirmation request 消极式询证函 mgx|5Otg
114.purchase requisition 请购单 MZh.Xo
115.receiving report 验收报告 GE!nf6>Km
116.gross margin 毛利 NzQvciJ@"
117.manufacturing overhead 制造费用 kb2C9<
118.material requisition 领料单 jJiuq#;T3
119.inventory-taking 存货盘点 xQvI$vP
120.bond certificate 债券 M,H8ZO:R
121.stock certificate 股票 UDi(7c0.
122.audit report 审计报告 :
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123.entity 被审计单位 }5vKQf
124.addressee of the audit report 审计报告的收件人 ^R@)CIQ
125.unqualified opinion 无保留意见 2PSExK57
126.qualified opinion 保留意见 3pWav
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127.disclaimer of opinion 无法表示意见 )?[7}(4jI
128.adverse opinion 否定意见