61.assessed level of material misstatement risk 重大错报风险的评估水平 |Gz(q4
62.simall business 小规模企业 f mf(5
63.accounting system 会计系统 />H9T[3=
64.test of control 控制测试 ol-U%J
65.walk-through test 穿行测试 [:Sl^ Z&6M
66.communication 沟通 i6aM}p<
67.flow chart 流程图 q>t#5Z81
68.reperformance of internal control 重新执行 `j9 ;9^
69.audit evidence 审计证据 A\LMmg
70.substantive procedures 实质性程序 k*J0K=U|
71.assertions 认定 RK< uAiU
72.esistence 存在 umI@ej+D
73.occurrence 发生 #V@[<S2
74.completeness 完整性 w~Aw?75t
75.rights and obligations 权利和义务 "_W[X
76.valuation and allocation 计价和分摊 tmKHT
77.cutoff 截止 BKi@c\Wb
78.accuracy 准确性 b-,4< H8m
79.classification 分类 ,XU<2jv]
80.inspection 检查 X3@Uih}|
81.supervision of counting 监盘 3v\}4)A[
82.observation 观察 Ko:<@h
83.confirmation 函证 !#3v<_]#d
84.computation 计算 7*.nd
85.analytical procedures 分析程序 ,?S1e#
86.vouch 核对 JD9)Qelw^$
87.trace 追查 I|(r1.[K
88.audit sampling 审计抽样 wt]onve}%
89.error 误差 ;X , A|m$(
90.expected error 预期误差 ;0FfP
91.population 总体 s+DOr$\
92.sampling risk 抽样风险 vhvFBx0
93.non- sampling risk 非抽样风险 "Doz~R\\
94.sampling unit 抽样单位 7v't#
=
95.statistical sampling 统计抽样 {\hjKP
96.tolerable error 可容忍误差 BlnR{Y
97.the risk of under reliance 信赖不足风险 R.(PZC vS
98.the risk of over reliance 信赖过度风险 S"HdjEF7\
99.the risk of incorrect rejection 误拒风险 0~4Ww=#
100. the risk of incorrect acceptance 误受风险 K
l_(4kQE_
101.working trial balance 试算平衡表 gamE^Ee
102.index and cross-referencing 索引和交叉索引 H\RejGR
103.cash receipt 现金收入 2{|Z?3FJ^
104.cash disbursement 现金支出 i]9C"Kw$L
105.bank statement 银行对账单 x n?$@
106.bank reconciliation 银行存款余额调节表 -Gy=1W`09
107.balance sheet date 资产负债表日 Z-:T')#Cf
108.net realizable value 可变现净值 Np7+g`nG
109.storeroom 仓库 ^p)#;$6b
110.sale invoice 销售发票 SP.k]@P
111.price list 价目表 C cPOK2
112.positive confirmation request 积极式询证函
jh(T?t$&
113.negative confirmation request 消极式询证函 agt/;>q\~
114.purchase requisition 请购单 "%lIB{
115.receiving report 验收报告 L+N\B@ 0-
116.gross margin 毛利 r3qKT
117.manufacturing overhead 制造费用 sKCYGt$
118.material requisition 领料单 >$,P )cB'
119.inventory-taking 存货盘点 xpX<iT>5u
120.bond certificate 债券 o%7-<
\qS
121.stock certificate 股票
pu~b\&^G
122.audit report 审计报告 't6l@_x
123.entity 被审计单位 ncqAof(/
124.addressee of the audit report 审计报告的收件人 F/ x2}'
125.unqualified opinion 无保留意见 @Bds0t
126.qualified opinion 保留意见 \HXq~Y
127.disclaimer of opinion 无法表示意见 JkhW LQ>o
128.adverse opinion 否定意见