61.assessed level of material misstatement risk 重大错报风险的评估水平 85G-`T
62.simall business 小规模企业 8]`#ax
5
63.accounting system 会计系统 QyVAs ;
64.test of control 控制测试 |E?r+]
65.walk-through test 穿行测试 W/BPf{U
66.communication 沟通 yYJ_;Va
67.flow chart 流程图 d"Zu10
68.reperformance of internal control 重新执行 7BU7sQjs
69.audit evidence 审计证据 <!>\
n\A
70.substantive procedures 实质性程序 pTq DPU
71.assertions 认定 nX3?7"v
72.esistence 存在 \O "`o4
73.occurrence 发生 46NuT]6/4
74.completeness 完整性 p*0[:/4
75.rights and obligations 权利和义务 ;:
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76.valuation and allocation 计价和分摊 TSewq4`K
77.cutoff 截止 *h0D,O"0
78.accuracy 准确性 ,uC-^T
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79.classification 分类 nQOdM#dP
80.inspection 检查 YOLzCnI4
81.supervision of counting 监盘 +U<YM94?
82.observation 观察 ~
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83.confirmation 函证 7u&l]NC?y
84.computation 计算 uFSU|SDd.
85.analytical procedures 分析程序 }#D=Rf?2\P
86.vouch 核对 _x(hlHFk
87.trace 追查 CBf[$[e
88.audit sampling 审计抽样 eg/itty
89.error 误差 Ga02Zk
90.expected error 预期误差 ;GG,Z#\m
91.population 总体
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92.sampling risk 抽样风险 ,L-/7}"VHA
93.non- sampling risk 非抽样风险 FhY#3-jH
94.sampling unit 抽样单位 }~zDcj_
95.statistical sampling 统计抽样 yC 1OeO8{
96.tolerable error 可容忍误差 \54B
97.the risk of under reliance 信赖不足风险 AA[1[
98.the risk of over reliance 信赖过度风险 }_KzF~
99.the risk of incorrect rejection 误拒风险 qzNb\y9G
100. the risk of incorrect acceptance 误受风险 2LUsqL\m}.
101.working trial balance 试算平衡表 w*XM*yJHU
102.index and cross-referencing 索引和交叉索引 )M0(vog
103.cash receipt 现金收入 G?$o+Y'F
104.cash disbursement 现金支出 6vbKKn`ST
105.bank statement 银行对账单 (n7xYGfYS
106.bank reconciliation 银行存款余额调节表 k"cMAu.
107.balance sheet date 资产负债表日 ben-<3r
108.net realizable value 可变现净值 dlfjx
109.storeroom 仓库 c6vJ;iz
110.sale invoice 销售发票 r]cq|Nv8:
111.price list 价目表 J@/4CSCR]
112.positive confirmation request 积极式询证函 $,by!w'e:l
113.negative confirmation request 消极式询证函 id9QfJ9t
114.purchase requisition 请购单 PI%l
115.receiving report 验收报告 VI4mEq,V
116.gross margin 毛利 I"czo9Yspd
117.manufacturing overhead 制造费用 b>p_w%d[[J
118.material requisition 领料单 %HpPTjAW
119.inventory-taking 存货盘点 G 0pq'7B
120.bond certificate 债券 DDR4h"Y
121.stock certificate 股票 #3
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122.audit report 审计报告 9*I[q[>9
123.entity 被审计单位 5B:"$vC{=
124.addressee of the audit report 审计报告的收件人 ZPw4S2yw3.
125.unqualified opinion 无保留意见 z8a{M$-Q
126.qualified opinion 保留意见 /~'C!so[v
127.disclaimer of opinion 无法表示意见 Hb*Z_s
128.adverse opinion 否定意见