61.assessed level of material misstatement risk 重大错报风险的评估水平 ?c ur}`
62.simall business 小规模企业 4J5 RtK
63.accounting system 会计系统 ^]n:/kZ5"[
64.test of control 控制测试 u7(<YSOs
65.walk-through test 穿行测试 CNMcQP
66.communication 沟通 y\?NB:=%
67.flow chart 流程图 yor6h@F1
68.reperformance of internal control 重新执行 " i!Xiy~
69.audit evidence 审计证据 ks19e>'5Q
70.substantive procedures 实质性程序 `En>o~ L;
71.assertions 认定 BS*Y3 $
72.esistence 存在 W#Eg\nT
73.occurrence 发生 ?Z(xu~^/
74.completeness 完整性 [ikW3 '99,
75.rights and obligations 权利和义务 BWF>;*Xro
76.valuation and allocation 计价和分摊 _<^mi!Y
77.cutoff 截止 BG/Q7s-?K
78.accuracy 准确性 ~8 S2BV3@
79.classification 分类 K3dg.>O
80.inspection 检查 hEhvA6f,
81.supervision of counting 监盘 *G&3NSM-
82.observation 观察 g>*P}r~;^b
83.confirmation 函证 |\BxKwS^
84.computation 计算 ;s\ck:Xg
85.analytical procedures 分析程序
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86.vouch 核对 %LjhK,'h
87.trace 追查 Q@(tyW+8U@
88.audit sampling 审计抽样 T/$hN hQK
89.error 误差
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90.expected error 预期误差 a8}!9kL
91.population 总体 h?7@]&VJ
92.sampling risk 抽样风险 ^~`t
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93.non- sampling risk 非抽样风险 8," 5z_
94.sampling unit 抽样单位 y^:N^Gt
95.statistical sampling 统计抽样 +/U6p!
96.tolerable error 可容忍误差 >(He,o@M
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 0z
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99.the risk of incorrect rejection 误拒风险 FR^(1+lx&
100. the risk of incorrect acceptance 误受风险 5H!6m_,w
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 UPcx xtC
103.cash receipt 现金收入 Z/oP?2/Afh
104.cash disbursement 现金支出 tlyDXB~+
105.bank statement 银行对账单 0eFvcH:qG
106.bank reconciliation 银行存款余额调节表 Nhrh>x[wJ
107.balance sheet date 资产负债表日 _FxQl]@
108.net realizable value 可变现净值 >Pwu>
109.storeroom 仓库 Jty/gjK+
110.sale invoice 销售发票 eh /QFm
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111.price list 价目表 x.%x|6G*
112.positive confirmation request 积极式询证函 9jf2b
113.negative confirmation request 消极式询证函 ~8tb^
114.purchase requisition 请购单 mvXIh";
115.receiving report 验收报告 Bhf4 /$
116.gross margin 毛利 cz;gz4d8
117.manufacturing overhead 制造费用 4l~B/"}
118.material requisition 领料单 n-x%<j(Xf
119.inventory-taking 存货盘点 Sp\
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120.bond certificate 债券 q~6((pWi|
121.stock certificate 股票 $E6b
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122.audit report 审计报告 M]uO%2
123.entity 被审计单位 f0ME$:2
124.addressee of the audit report 审计报告的收件人 #G\;)pT
125.unqualified opinion 无保留意见 Zp_vv@s
126.qualified opinion 保留意见 j6#RV@ p`
127.disclaimer of opinion 无法表示意见 Rdl^-\BV
128.adverse opinion 否定意见