61.assessed level of material misstatement risk 重大错报风险的评估水平 glbU\K> >
62.simall business 小规模企业 -bdF=
63.accounting system 会计系统 >_XRh
64.test of control 控制测试 Z.Z+cFi
65.walk-through test 穿行测试 h1} x2
66.communication 沟通 T
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67.flow chart 流程图 {.v-
68.reperformance of internal control 重新执行 B@D3aOvO
69.audit evidence 审计证据 7Rqjf6kX`O
70.substantive procedures 实质性程序 jXB<"bw
71.assertions 认定
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72.esistence 存在 a^t#kdT
73.occurrence 发生 k;/U6,LQ*
74.completeness 完整性 xH#R_
75.rights and obligations 权利和义务 hdJW#,xq
76.valuation and allocation 计价和分摊 V6)\;c
77.cutoff 截止 [GJ_]w^}j
78.accuracy 准确性 :
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79.classification 分类 #G%[4.$n.
80.inspection 检查 CK
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81.supervision of counting 监盘 }a6tG
82.observation 观察 ?a+>%uWt
83.confirmation 函证 9E~=/Q=
84.computation 计算 E8j
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85.analytical procedures 分析程序 m?VA
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86.vouch 核对 |{udd~oE&
87.trace 追查 2'UWPZgE
88.audit sampling 审计抽样 BWV)>
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89.error 误差 W;en7v;#I}
90.expected error 预期误差 EUevR/S
91.population 总体 :^]rjy/|+
92.sampling risk 抽样风险 qKag'0e
93.non- sampling risk 非抽样风险 ^u`1W^>
94.sampling unit 抽样单位 RuSKJ,T:9
95.statistical sampling 统计抽样 D#R5G
96.tolerable error 可容忍误差 xsn2Qn/P
97.the risk of under reliance 信赖不足风险 h3U| ~h
98.the risk of over reliance 信赖过度风险 aGY R:jR$
99.the risk of incorrect rejection 误拒风险 3.>M=K~09
100. the risk of incorrect acceptance 误受风险 1\K%^<QY
101.working trial balance 试算平衡表 ZqH.$nXP
102.index and cross-referencing 索引和交叉索引 6wK>SW)#&j
103.cash receipt 现金收入 ]/&qv6D*d
104.cash disbursement 现金支出 1'ts>6b
105.bank statement 银行对账单 .&fG_(6|
106.bank reconciliation 银行存款余额调节表 b8Gu<Q1k
107.balance sheet date 资产负债表日 %"kF i
108.net realizable value 可变现净值 1h_TG.YL9>
109.storeroom 仓库 vJTdZ p
110.sale invoice 销售发票 LCKCg[D
111.price list 价目表 Bc{j0Su
112.positive confirmation request 积极式询证函 x{y}pH "H
113.negative confirmation request 消极式询证函 ~.\CG'g
114.purchase requisition 请购单 ! f!/~M"!
115.receiving report 验收报告 eU/o I} A
116.gross margin 毛利 gD`|N@W$5
117.manufacturing overhead 制造费用 OI:G~Wg
118.material requisition 领料单 +
P YX.
119.inventory-taking 存货盘点 g{0a]'ph
120.bond certificate 债券 .=@xTJh
121.stock certificate 股票 5eS0
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122.audit report 审计报告 2ZUI~:U Z
123.entity 被审计单位 .yK~FzL
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124.addressee of the audit report 审计报告的收件人 fL-lx-~
125.unqualified opinion 无保留意见 YQ/
126.qualified opinion 保留意见 mk*r^k`a
127.disclaimer of opinion 无法表示意见 o%Ubn*
128.adverse opinion 否定意见