61.assessed level of material misstatement risk 重大错报风险的评估水平 q+4<"b+6G
62.simall business 小规模企业 FSZ :}Q
63.accounting system 会计系统 Q;z'"P
64.test of control 控制测试 WR*<|
65.walk-through test 穿行测试 8fWIZ
66.communication 沟通 sPX~>8}|VP
67.flow chart 流程图 eg"!.ol
68.reperformance of internal control 重新执行 S U P
69.audit evidence 审计证据 XPi5E"
70.substantive procedures 实质性程序 Jj1lAg0
71.assertions 认定 dlV HyCW
72.esistence 存在 FePWr7Ze
73.occurrence 发生 t.XuH#
74.completeness 完整性 Oh1a'&
75.rights and obligations 权利和义务 tF!C']
76.valuation and allocation 计价和分摊 ,f~8:LHq
77.cutoff 截止 #@uF?8u
78.accuracy 准确性 V\%s)kq
79.classification 分类 bFIv}c+;
80.inspection 检查 F
n*+uk
81.supervision of counting 监盘 _#E@&z".L
82.observation 观察 y2x)<.cDP
83.confirmation 函证
7I@@}
A
84.computation 计算 a&n}pnEn)
85.analytical procedures 分析程序 LgSVEQb6\|
86.vouch 核对 C #@5
:$
87.trace 追查 ]<o^Q[OL
88.audit sampling 审计抽样 EhIa31>X
89.error 误差 GmN~e*x>p
90.expected error 预期误差 iS8yJRy
91.population 总体 Ot!*,%sjQ
92.sampling risk 抽样风险 `hl1R3nBM
93.non- sampling risk 非抽样风险 RjHKFB2
94.sampling unit 抽样单位 KSl@V>!_
95.statistical sampling 统计抽样 >D$NEO^
96.tolerable error 可容忍误差 IqjH
97.the risk of under reliance 信赖不足风险 0yKPYA*j
98.the risk of over reliance 信赖过度风险 }/-TT0*6j<
99.the risk of incorrect rejection 误拒风险 1GgG9I
100. the risk of incorrect acceptance 误受风险 Si[xyG6=
101.working trial balance 试算平衡表 S6|L !pO
102.index and cross-referencing 索引和交叉索引 n0@ \x=9
103.cash receipt 现金收入 McQWZ<
104.cash disbursement 现金支出 5sF?0P;ln
105.bank statement 银行对账单 6[C>"s}Ol
106.bank reconciliation 银行存款余额调节表 C@FX[:l@-
107.balance sheet date 资产负债表日 ~VO?P fxZ
108.net realizable value 可变现净值 vqBT^Q_q;
109.storeroom 仓库 CEb al\R
110.sale invoice 销售发票 R)5zHCwOw
111.price list 价目表 ~_yz\;#
112.positive confirmation request 积极式询证函 zlN<yZB^
113.negative confirmation request 消极式询证函 T#G
(&0J5
114.purchase requisition 请购单 ,OaPrAt-
115.receiving report 验收报告 }?z_sNrDk
116.gross margin 毛利 c9xc@G!
117.manufacturing overhead 制造费用 8#~x6\!b
118.material requisition 领料单 \bWo"Yo
119.inventory-taking 存货盘点 ?Kf?Z`9 *Y
120.bond certificate 债券 75#&hi/~
121.stock certificate 股票 S"joXmJ/-C
122.audit report 审计报告 ;Quk%6;[N
123.entity 被审计单位 !T8h+3I
124.addressee of the audit report 审计报告的收件人 T,Zfz9{n
125.unqualified opinion 无保留意见 ]$a,/Jt
126.qualified opinion 保留意见 r081.<
127.disclaimer of opinion 无法表示意见 |
R$/oq
128.adverse opinion 否定意见