61.assessed level of material misstatement risk 重大错报风险的评估水平 ^x! N]
62.simall business 小规模企业 R3HfE*;Z
63.accounting system 会计系统 )9^0Qk' ]
64.test of control 控制测试 ( 5^bU<
65.walk-through test 穿行测试 4QK~qAi
66.communication 沟通 /~
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67.flow chart 流程图 {Z529Ns
68.reperformance of internal control 重新执行 NA%(ZRSg(
69.audit evidence 审计证据 [r_YQ*+ej
70.substantive procedures 实质性程序 ~f.fg@v`+v
71.assertions 认定 %Fh*$gzh*5
72.esistence 存在 |C \%H R
73.occurrence 发生 ST#OO!
74.completeness 完整性 y+ZRh?2
75.rights and obligations 权利和义务 .,)C^hs@
76.valuation and allocation 计价和分摊 -QUr|:SK:
77.cutoff 截止 9q?\F
78.accuracy 准确性 6D[m}/?Uy
79.classification 分类 ;*3OkNxa3
80.inspection 检查 (QO8_
81.supervision of counting 监盘 -,M*j|
82.observation 观察 rmX'Ym9#
83.confirmation 函证 C^}2::Qu
84.computation 计算 B.wRZDEvc
85.analytical procedures 分析程序 IZ<d~ [y
86.vouch 核对
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87.trace 追查 x@-bY
88.audit sampling 审计抽样 `/zx2Tkk
89.error 误差 [D]9M"L,vQ
90.expected error 预期误差 8"d0Su4r
91.population 总体 3GH@|id
92.sampling risk 抽样风险 a3&&7n
93.non- sampling risk 非抽样风险 th@a./h"
94.sampling unit 抽样单位 K$S:V=y%r7
95.statistical sampling 统计抽样 )c'5M]V
96.tolerable error 可容忍误差 uF xrv
97.the risk of under reliance 信赖不足风险 J&64tQl*
98.the risk of over reliance 信赖过度风险 o"O=Epg
99.the risk of incorrect rejection 误拒风险 6g/ <FM
100. the risk of incorrect acceptance 误受风险 7Z-'@m
101.working trial balance 试算平衡表 =B}a +0u!
102.index and cross-referencing 索引和交叉索引 QZcdfJck=+
103.cash receipt 现金收入 |N9::),<
104.cash disbursement 现金支出 k4|9'V&1*6
105.bank statement 银行对账单 ()< E?D=
106.bank reconciliation 银行存款余额调节表 EXlmIY4
107.balance sheet date 资产负债表日 k7rFbrLZ
108.net realizable value 可变现净值 U@W3x@
109.storeroom 仓库 e:SBX/\j
110.sale invoice 销售发票 H%,jB<-.A
111.price list 价目表 8MHYk>O~{G
112.positive confirmation request 积极式询证函 P8tpbdZE-
113.negative confirmation request 消极式询证函 'z=WJV;Vs
114.purchase requisition 请购单 1Sk=;Bic
115.receiving report 验收报告 QEK RAPw
116.gross margin 毛利 ]*I:N
117.manufacturing overhead 制造费用 wVSM\
118.material requisition 领料单 uSZCJ#'G
119.inventory-taking 存货盘点
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120.bond certificate 债券 /}G+PUk7
121.stock certificate 股票 M2K{{pGJ[&
122.audit report 审计报告 2nSX90@:
123.entity 被审计单位 P5u
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124.addressee of the audit report 审计报告的收件人 \8Mn[G9TL
125.unqualified opinion 无保留意见 "/ N ?$
126.qualified opinion 保留意见 9`83cL
127.disclaimer of opinion 无法表示意见 ;7id![KI4
128.adverse opinion 否定意见