61.assessed level of material misstatement risk 重大错报风险的评估水平 #S>N}<>
62.simall business 小规模企业 Ly=.
63.accounting system 会计系统 Dri6\/0
64.test of control 控制测试 ;jPsS^X
65.walk-through test 穿行测试 Z{8%Cln
66.communication 沟通 K\xz|Gq
67.flow chart 流程图 N,`@Q7
68.reperformance of internal control 重新执行 7nt(Rtbsu
69.audit evidence 审计证据 gt
Kih
70.substantive procedures 实质性程序 > ,6
71.assertions 认定 dXyMRGRUq
72.esistence 存在
kZ9Gl!g
73.occurrence 发生 7qC
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74.completeness 完整性 snbXAx1L
75.rights and obligations 权利和义务 j.M]F/j
76.valuation and allocation 计价和分摊 9Po>laT
5
77.cutoff 截止 y-pdAkDh
78.accuracy 准确性 D+T/ Z)
79.classification 分类 2> a&m>
80.inspection 检查 L*0YOE%=]
81.supervision of counting 监盘 =!Ik5LiD
82.observation 观察 bTs2$81[
83.confirmation 函证 }T_"Vg q
84.computation 计算 (Mv~0ShakO
85.analytical procedures 分析程序 Dj/Hz\
86.vouch 核对 GMU!GSY
87.trace 追查 T{prCM
88.audit sampling 审计抽样 Y3@+aA
89.error 误差 C(>!?-.
90.expected error 预期误差 \Z.r Pq
91.population 总体 LWr YKi
92.sampling risk 抽样风险 *r.%/^@
93.non- sampling risk 非抽样风险 kEh9J>|M
94.sampling unit 抽样单位 R0t!y3r&N
95.statistical sampling 统计抽样 /#9
P0@Y
96.tolerable error 可容忍误差 F=\
REq
97.the risk of under reliance 信赖不足风险 1 |z4]R,<
98.the risk of over reliance 信赖过度风险 m mF0RNE
99.the risk of incorrect rejection 误拒风险 R3g)LnN
100. the risk of incorrect acceptance 误受风险 @tT`s^e
101.working trial balance 试算平衡表 G[}v?RLI
102.index and cross-referencing 索引和交叉索引 Mg >%EH/'
103.cash receipt 现金收入 4(8c L?J`0
104.cash disbursement 现金支出 >p&"X 2
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105.bank statement 银行对账单 JCH9~n.
106.bank reconciliation 银行存款余额调节表 j32*9
107.balance sheet date 资产负债表日 m9h<)D '>
108.net realizable value 可变现净值 G
1{m" 1M
109.storeroom 仓库 _J*l,]
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110.sale invoice 销售发票 Aa-5k3:x]=
111.price list 价目表 nLL2/!'n
112.positive confirmation request 积极式询证函 7,)E1dx -V
113.negative confirmation request 消极式询证函 -.Wwo(4
114.purchase requisition 请购单 r
zdQLan
115.receiving report 验收报告 1PVZGZxAgv
116.gross margin 毛利 @Ez>?#z
117.manufacturing overhead 制造费用 x,: k/]
118.material requisition 领料单 [XPAI["
119.inventory-taking 存货盘点 Zl[EpXlZ
120.bond certificate 债券 &q&z$Gc;m
121.stock certificate 股票 5]mH.{$x$?
122.audit report 审计报告 1GA.c:
123.entity 被审计单位 RZEq@q
124.addressee of the audit report 审计报告的收件人 ^/%o
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125.unqualified opinion 无保留意见 qKSR5 #
126.qualified opinion 保留意见 ZXLAX9|
127.disclaimer of opinion 无法表示意见 ,7$&gx>2&
128.adverse opinion 否定意见