61.assessed level of material misstatement risk 重大错报风险的评估水平 6?t5g4q*nn
62.simall business 小规模企业 't>Qj7vh0
63.accounting system 会计系统 Ig6s'^
64.test of control 控制测试 BY 1~\M
65.walk-through test 穿行测试 ilNm\fQ.
66.communication 沟通 m4%m0"Z
67.flow chart 流程图 AUN Tc3
68.reperformance of internal control 重新执行 k4`v(au^
69.audit evidence 审计证据 :<j
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70.substantive procedures 实质性程序 W6*(Y
71.assertions 认定 M
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72.esistence 存在 8pk5[=3Z
73.occurrence 发生 ~ugcfDJ
74.completeness 完整性 k%LE"Q
75.rights and obligations 权利和义务 EdU3k'z$
76.valuation and allocation 计价和分摊 !X,S2-}"
77.cutoff 截止 ,CvU#ab8$
78.accuracy 准确性 |e\:0O?
79.classification 分类 L,:U _\HQ
80.inspection 检查
qItI):9U
81.supervision of counting 监盘 p;'vOb
82.observation 观察 0lBl5ke
83.confirmation 函证 1k hwwoo
84.computation 计算 tC&y3!k2jR
85.analytical procedures 分析程序 >:K3y$]_
86.vouch 核对 Kp9
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87.trace 追查 +\E\&^ZQ
88.audit sampling 审计抽样 !YoKKG~_0
89.error 误差 ;3-ssF}k*
90.expected error 预期误差 ROfmAc
91.population 总体 1n5&PNu
92.sampling risk 抽样风险 C=Zuy^
93.non- sampling risk 非抽样风险 tF;aB*
94.sampling unit 抽样单位 NR3IeTd
95.statistical sampling 统计抽样 ,cB`j7p(
96.tolerable error 可容忍误差 \k* ]w_m-
97.the risk of under reliance 信赖不足风险 Z@*Z@]FC
98.the risk of over reliance 信赖过度风险 Ex Qld
99.the risk of incorrect rejection 误拒风险 H11Wb(6Wu
100. the risk of incorrect acceptance 误受风险 Kzmgy14o
101.working trial balance 试算平衡表 jG/kT5S
102.index and cross-referencing 索引和交叉索引 g>Z1ZK0;M
103.cash receipt 现金收入 w gufk{:
104.cash disbursement 现金支出 =GpLlJ`-
105.bank statement 银行对账单 fHgfI@{=j
106.bank reconciliation 银行存款余额调节表 WH/a#F
107.balance sheet date 资产负债表日 SrKF\h%/+
108.net realizable value 可变现净值 {7;TQ?/
109.storeroom 仓库 xq]&XlA:ug
110.sale invoice 销售发票 j9,X.?Xvx
111.price list 价目表 cbIW>IbM
112.positive confirmation request 积极式询证函 ZzE&?
113.negative confirmation request 消极式询证函 PF+`3
114.purchase requisition 请购单 ' ZB%McS
115.receiving report 验收报告 /)G9w]|T
116.gross margin 毛利 J d`NS3;*p
117.manufacturing overhead 制造费用 Fl
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118.material requisition 领料单 :')<|(Zy
119.inventory-taking 存货盘点 S !e0:
120.bond certificate 债券 MRa>@Jn??A
121.stock certificate 股票 ''(T3;^ +
122.audit report 审计报告 G%P]qi
123.entity 被审计单位 '.bMkty#
124.addressee of the audit report 审计报告的收件人 ?,!qh
125.unqualified opinion 无保留意见 VP"L_Um
126.qualified opinion 保留意见 /q^( uWu
127.disclaimer of opinion 无法表示意见 @3G3l|~>
128.adverse opinion 否定意见