61.assessed level of material misstatement risk 重大错报风险的评估水平 u.W}{-+kp
62.simall business 小规模企业 ~2 aR>R_nT
63.accounting system 会计系统 e(nT2E
64.test of control 控制测试
peW4J<,
65.walk-through test 穿行测试 6aC'\8{h
66.communication 沟通 K??(>0Qr}r
67.flow chart 流程图 /S9s%scAy
68.reperformance of internal control 重新执行 4#D=+70'
69.audit evidence 审计证据 K(bid0Y
70.substantive procedures 实质性程序 cTlitf9
71.assertions 认定 |VC|@
Q
72.esistence 存在 3%`asCW$
73.occurrence 发生 7nr+X Os
74.completeness 完整性 I!\;NVhv
75.rights and obligations 权利和义务 {|dU|h
76.valuation and allocation 计价和分摊 l6o?(!:!%
77.cutoff 截止 ,c3gW2E
78.accuracy 准确性 66RqjP '2
79.classification 分类 [fVtQ@-S!
80.inspection 检查 & !0 [T
81.supervision of counting 监盘 2Cy">Exl
82.observation 观察 r(qAe{
83.confirmation 函证 lM0
`yh
84.computation 计算 N0UL1[ur
85.analytical procedures 分析程序 }~/u%vI@M5
86.vouch 核对 yx v]G6
87.trace 追查 &U
<t*"
88.audit sampling 审计抽样 !{On_>`,
89.error 误差 @|A
wT
90.expected error 预期误差 s^O>PEX&<I
91.population 总体 9hoTxWpmy
92.sampling risk 抽样风险 g$=y#<2?
93.non- sampling risk 非抽样风险 H|Vq
94.sampling unit 抽样单位 /eFudMl
95.statistical sampling 统计抽样 <hG] f%
96.tolerable error 可容忍误差 T2Du
z,
97.the risk of under reliance 信赖不足风险 vpTYfE
98.the risk of over reliance 信赖过度风险 DdAs]e|D[
99.the risk of incorrect rejection 误拒风险 P?QVT;]
100. the risk of incorrect acceptance 误受风险 gD$bn=
101.working trial balance 试算平衡表 /m>%=_nz
102.index and cross-referencing 索引和交叉索引 R.ZC|bPiD
103.cash receipt 现金收入 bBwMx{iNNz
104.cash disbursement 现金支出 Z?XgY\(a(Q
105.bank statement 银行对账单 z'iAj
106.bank reconciliation 银行存款余额调节表 pS [nKcyj
107.balance sheet date 资产负债表日 mv%Zh1khn/
108.net realizable value 可变现净值 'VH%cz*
109.storeroom 仓库 M{sn{
110.sale invoice 销售发票 L
p(6K
111.price list 价目表 {u7%Z}<0
112.positive confirmation request 积极式询证函 X9:4oMux7
113.negative confirmation request 消极式询证函 UXU!sd
114.purchase requisition 请购单 D I`
M
115.receiving report 验收报告 bKAR}JM&
116.gross margin 毛利 CqF=5z:A
117.manufacturing overhead 制造费用 [X9s\H
118.material requisition 领料单 j?eWh#[K"
119.inventory-taking 存货盘点 =aL=SC+
120.bond certificate 债券 ^
W/,Z`
121.stock certificate 股票 ,B^NH7A:
122.audit report 审计报告
|dP[_nh?
123.entity 被审计单位 :)cn&'l(S
124.addressee of the audit report 审计报告的收件人 G{4~{{tI
125.unqualified opinion 无保留意见 [1O
s.G2
126.qualified opinion 保留意见 *ud"?{)Z
127.disclaimer of opinion 无法表示意见 C}})dL;(
128.adverse opinion 否定意见