61.assessed level of material misstatement risk 重大错报风险的评估水平 ) N"gW*
62.simall business 小规模企业 ui6B
63.accounting system 会计系统 V/-~L]G
64.test of control 控制测试 T)B1V,2j=
65.walk-through test 穿行测试 EMejvPnZO
66.communication 沟通 #[#dc]D
67.flow chart 流程图 >taZw'
68.reperformance of internal control 重新执行 Jid :$T>
69.audit evidence 审计证据 [f'DxZF-
70.substantive procedures 实质性程序 J#W>%2"s
71.assertions 认定 R OQIw
72.esistence 存在 -0doL^A
73.occurrence 发生 Q-N.23\1
74.completeness 完整性 &_
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75.rights and obligations 权利和义务 oYN# T=Xi
76.valuation and allocation 计价和分摊 jQ31u
77.cutoff 截止 X_eV<]zA+
78.accuracy 准确性 [}_ar
79.classification 分类 j{'@g[HW
80.inspection 检查 Kn9,N@bU_
81.supervision of counting 监盘 .*g;2.-qv&
82.observation 观察 VU*{E
83.confirmation 函证 w,.Hdd6
84.computation 计算 wB(
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85.analytical procedures 分析程序
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86.vouch 核对 7iKbd
87.trace 追查 b\\?aR
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88.audit sampling 审计抽样 0,;FiOp
89.error 误差 6%_d m'
90.expected error 预期误差 /(nA)V( :
91.population 总体 n%<.,(.(S
92.sampling risk 抽样风险 }q
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93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 Q\:'gx8`
95.statistical sampling 统计抽样 EH$wWl^
96.tolerable error 可容忍误差 ,O(XNA(C
97.the risk of under reliance 信赖不足风险 \9/n~/{
98.the risk of over reliance 信赖过度风险 es(vW
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99.the risk of incorrect rejection 误拒风险 2s6Hr;^w.1
100. the risk of incorrect acceptance 误受风险 :7!/FBd
101.working trial balance 试算平衡表 wL 5).`oq
102.index and cross-referencing 索引和交叉索引 lv ^=g
103.cash receipt 现金收入 _bks*.9}3b
104.cash disbursement 现金支出 ^HL#)fK2I
105.bank statement 银行对账单 ^j=_=Km]
106.bank reconciliation 银行存款余额调节表 ^J~
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107.balance sheet date 资产负债表日 9HEc=,D|
108.net realizable value 可变现净值 +V8yv-/{
109.storeroom 仓库 .+B)@?
110.sale invoice 销售发票 5#f&WL*U@
111.price list 价目表 ._tv$Gd@k
112.positive confirmation request 积极式询证函 {YbqB6zaM
113.negative confirmation request 消极式询证函 ,?#-1uIGL>
114.purchase requisition 请购单 $@&bK2@.(
115.receiving report 验收报告 }}(~'
116.gross margin 毛利 s_Dl8O4u
117.manufacturing overhead 制造费用 xHr
118.material requisition 领料单 ]-fZeyY$
119.inventory-taking 存货盘点 O.K8$
120.bond certificate 债券 c*1x*'j.
121.stock certificate 股票 G:e} >'
122.audit report 审计报告 Cm;N5i
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 9 [I ro
125.unqualified opinion 无保留意见 d=4MqX r
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 >LU*F|F]B
128.adverse opinion 否定意见