61.assessed level of material misstatement risk 重大错报风险的评估水平 lQt% Qx
62.simall business 小规模企业 K%,$ V,#
63.accounting system 会计系统 /B HepD
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64.test of control 控制测试 IKf`[_,t]
65.walk-through test 穿行测试 k7 bl'zic
66.communication 沟通 ,@Z_{,b
67.flow chart 流程图 -2NwF4VL
68.reperformance of internal control 重新执行 LR$z0rDEM
69.audit evidence 审计证据 t;Wotfc[#0
70.substantive procedures 实质性程序 -
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71.assertions 认定 2Ug.:![
72.esistence 存在 VbxAd 2')
73.occurrence 发生 >riq98Us/
74.completeness 完整性 V;[p438o
75.rights and obligations 权利和义务 Xm[Czd]%
76.valuation and allocation 计价和分摊 8j\d~Lw=
77.cutoff 截止 ~'BUrX\
78.accuracy 准确性 aV|k}H{wt
79.classification 分类 ^LO]Z
80.inspection 检查 q`loOm=y
81.supervision of counting 监盘 2lz
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82.observation 观察 1~qm+n
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83.confirmation 函证 Wu{&;$
84.computation 计算 o8D{dS>,PL
85.analytical procedures 分析程序 dM|g`rr
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86.vouch 核对 :` <psvd
87.trace 追查 0(TvQ{
88.audit sampling 审计抽样 Iu6W=A
89.error 误差 w4OW4J#
90.expected error 预期误差 EX 9Z{xX
91.population 总体 :J%'=_I&H
92.sampling risk 抽样风险 LkaG[^tfN
93.non- sampling risk 非抽样风险 b{HhS6<K?
94.sampling unit 抽样单位 jT"r$""1d
95.statistical sampling 统计抽样 FU]4oKx
96.tolerable error 可容忍误差 BHiOQ0Fs
97.the risk of under reliance 信赖不足风险 P7>IZ >bw
98.the risk of over reliance 信赖过度风险 1#!@["
99.the risk of incorrect rejection 误拒风险 *SGlqR['\e
100. the risk of incorrect acceptance 误受风险 k.>6nho`TV
101.working trial balance 试算平衡表 zv9MHC
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102.index and cross-referencing 索引和交叉索引 5vGioO
103.cash receipt 现金收入 =L16hDk o
104.cash disbursement 现金支出 foyB{6q8
105.bank statement 银行对账单 A5+5J_)*
106.bank reconciliation 银行存款余额调节表 DrFu r(=T
107.balance sheet date 资产负债表日 WJcVQMs
108.net realizable value 可变现净值 '8Qw:f h
109.storeroom 仓库 %L cH>sV
110.sale invoice 销售发票 q4k`)?k9
111.price list 价目表 Gx;xj0-"
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 h+xA?[c=
114.purchase requisition 请购单 o#dcD?^
115.receiving report 验收报告 7%tR&F -u
116.gross margin 毛利 0&B:\
117.manufacturing overhead 制造费用 {0fz9"|U
118.material requisition 领料单 Q(blW
119.inventory-taking 存货盘点 4[(?L{
120.bond certificate 债券 o]p#%B?mZ
121.stock certificate 股票 O$(c.(_$
122.audit report 审计报告 sr4jQo
123.entity 被审计单位 yI:r7=KO
124.addressee of the audit report 审计报告的收件人 @4&,
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 >Pyc[_j
127.disclaimer of opinion 无法表示意见 bu&;-Ynb
128.adverse opinion 否定意见