61.assessed level of material misstatement risk 重大错报风险的评估水平 Qy@chN{eP
62.simall business 小规模企业 ";s?#c
63.accounting system 会计系统 ">CjnF2>R
64.test of control 控制测试 +XFF@h&=t
65.walk-through test 穿行测试 Ds0^/bYp&
66.communication 沟通 sl/# 1B
67.flow chart 流程图 c5]^jUB6
68.reperformance of internal control 重新执行 ivw2EEo,
69.audit evidence 审计证据 |*OS;FD5
70.substantive procedures 实质性程序 9{xP~
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71.assertions 认定 XY0Gjo0
72.esistence 存在 ^
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73.occurrence 发生 P) GBuW
74.completeness 完整性 A9$q;8= <
75.rights and obligations 权利和义务 mm:\a-8j
76.valuation and allocation 计价和分摊 z#bOFVg#
77.cutoff 截止 I^\YD9~=x
78.accuracy 准确性 I&R4.;LW
79.classification 分类 N55;oj_K
80.inspection 检查 }2V|B4
81.supervision of counting 监盘 pS*vwYA
82.observation 观察 oACuI|b
83.confirmation 函证 1 ,[T;pdDd
84.computation 计算 ]#R;%L
85.analytical procedures 分析程序 k gWF@"_
86.vouch 核对 H4^-M Sw
87.trace 追查 *4]I#N
88.audit sampling 审计抽样
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89.error 误差 65s|gfu/
90.expected error 预期误差 Xm\tyLY
91.population 总体 R}>Gk
92.sampling risk 抽样风险 ZqS'xN:k
93.non- sampling risk 非抽样风险 ,j9}VnW)
94.sampling unit 抽样单位 *vUKh^="
95.statistical sampling 统计抽样 tY%c-m
96.tolerable error 可容忍误差 l"b
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97.the risk of under reliance 信赖不足风险 p4HX83y{
98.the risk of over reliance 信赖过度风险 Lgvmk
99.the risk of incorrect rejection 误拒风险 m3P%E8<Q#
100. the risk of incorrect acceptance 误受风险 hpLo
101.working trial balance 试算平衡表 (#LV*&K%IC
102.index and cross-referencing 索引和交叉索引 "fr B5[
103.cash receipt 现金收入 _%z)Y=Q
104.cash disbursement 现金支出 dl(cYP8L
105.bank statement 银行对账单 !=|3^A
106.bank reconciliation 银行存款余额调节表 lj'c0k8
107.balance sheet date 资产负债表日 kJHUaXM
108.net realizable value 可变现净值 b\dBt#mB!
109.storeroom 仓库 ak
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110.sale invoice 销售发票 FU5vo
111.price list 价目表 r?[PIf
112.positive confirmation request 积极式询证函 |giK]Z
113.negative confirmation request 消极式询证函 yhgHwES"
114.purchase requisition 请购单 sqj8c)6
115.receiving report 验收报告 :}e*3={4
116.gross margin 毛利 &tHT6,Xv(
117.manufacturing overhead 制造费用 D3(|bSca
118.material requisition 领料单 ,?<jue/bd
119.inventory-taking 存货盘点 %HwPOEJ
120.bond certificate 债券 ^\{%(i9
121.stock certificate 股票 K(Zd-U
122.audit report 审计报告 WLv( K_3Y
123.entity 被审计单位 L?4c8!Q
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 m"X0Owx
126.qualified opinion 保留意见 p\b:uy6#
127.disclaimer of opinion 无法表示意见 l J;wl|9
128.adverse opinion 否定意见