61.assessed level of material misstatement risk 重大错报风险的评估水平 R[KF${X4
62.simall business 小规模企业 `B6*wE-|
63.accounting system 会计系统 +`tl<rg;
64.test of control 控制测试 ;wo
65.walk-through test 穿行测试 Q6blX6DWU
66.communication 沟通 jr[(g:L
67.flow chart 流程图 701a%Jq_2
68.reperformance of internal control 重新执行 ;;e\"%}@=q
69.audit evidence 审计证据 BIGln`;,f
70.substantive procedures 实质性程序 rQmDpoy =
71.assertions 认定 jz,Mm,Gi
72.esistence 存在 :btb|^C
73.occurrence 发生 I|zak](HU
74.completeness 完整性 \ #<
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75.rights and obligations 权利和义务 <;Q1u,Mc
76.valuation and allocation 计价和分摊 DrI"YX
77.cutoff 截止 \9"
78.accuracy 准确性 <A|X4;
79.classification 分类 s%M#
80.inspection 检查 [v47_ 5O
81.supervision of counting 监盘 ?tzJ7PJ~B
82.observation 观察 L\0;)eJ#M
83.confirmation 函证 {1?94rz
84.computation 计算 r-^FM~Jp
85.analytical procedures 分析程序 mJ+M|#Ox
86.vouch 核对 q4u,pm,@
87.trace 追查 [|iWLPO1&k
88.audit sampling 审计抽样 (LiS9|J!
89.error 误差 (~>uFH
90.expected error 预期误差 44Dytpvg
91.population 总体 yS#)F.
92.sampling risk 抽样风险 grD[7;1~:)
93.non- sampling risk 非抽样风险 *vy^=Yea
94.sampling unit 抽样单位 y;Ez|MS
95.statistical sampling 统计抽样 M3XG s|gw
96.tolerable error 可容忍误差 uqz HS>GM
97.the risk of under reliance 信赖不足风险 %MG{KG=&o
98.the risk of over reliance 信赖过度风险 ->Z9j(JU
99.the risk of incorrect rejection 误拒风险 cp1-eR_&
100. the risk of incorrect acceptance 误受风险 HQp \0NC]
101.working trial balance 试算平衡表 CzMCd
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102.index and cross-referencing 索引和交叉索引 1O#]qZS}]
103.cash receipt 现金收入 KA
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104.cash disbursement 现金支出 bG0
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105.bank statement 银行对账单 ML _$/
106.bank reconciliation 银行存款余额调节表 cNbH:r"Ay
107.balance sheet date 资产负债表日 m:}PVJ-"
108.net realizable value 可变现净值 vHJOpQmt~
109.storeroom 仓库 zH"a>+st=
110.sale invoice 销售发票 (Q5rOrA"
111.price list 价目表 5!QT
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112.positive confirmation request 积极式询证函 #ovausK[7
113.negative confirmation request 消极式询证函 uzoI*aqk-s
114.purchase requisition 请购单 -L-#-dK'
115.receiving report 验收报告 m+UWvUB)
116.gross margin 毛利 1Kjqs)p^
117.manufacturing overhead 制造费用 GLO%>&
118.material requisition 领料单 }Q2v~
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119.inventory-taking 存货盘点 #B!|sXC
120.bond certificate 债券
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121.stock certificate 股票 O]4v\~@-j
122.audit report 审计报告 awXK9}.
123.entity 被审计单位 !dQmg'_V
124.addressee of the audit report 审计报告的收件人 (k^%j
125.unqualified opinion 无保留意见 kzE<Y
126.qualified opinion 保留意见 Ux,?\Vd
127.disclaimer of opinion 无法表示意见 c,2OI
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128.adverse opinion 否定意见