61.assessed level of material misstatement risk 重大错报风险的评估水平 pCQB<6&1N
62.simall business 小规模企业 Uk02VuS
63.accounting system 会计系统 !ACWv*pW
64.test of control 控制测试 \1[I(u
65.walk-through test 穿行测试 l0 H,TT~2
66.communication 沟通
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67.flow chart 流程图 _|S>,D'
68.reperformance of internal control 重新执行 tZ]|3wp
69.audit evidence 审计证据 /]Fs3
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70.substantive procedures 实质性程序 {P_~_5o_
71.assertions 认定 ~O)Uz|
72.esistence 存在 lGI5
73.occurrence 发生 Eg"DiI)7
74.completeness 完整性 FBM 73D@`
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 _$me.
77.cutoff 截止 H V`{YuP
78.accuracy 准确性 0(|BQ'4~H
79.classification 分类 bUC-}
80.inspection 检查 Hut
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81.supervision of counting 监盘 )*I=>v.Jq
82.observation 观察 %($qg-x
83.confirmation 函证 &X
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84.computation 计算
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85.analytical procedures 分析程序 0KyujU?sF
86.vouch 核对 )""i"/Mn
87.trace 追查 ${#5$U+kI
88.audit sampling 审计抽样
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89.error 误差 EOrWax@k$}
90.expected error 预期误差 *J!oV0#1
91.population 总体 5r<%xanXW/
92.sampling risk 抽样风险 `)F lb|da
93.non- sampling risk 非抽样风险 &+-Z
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94.sampling unit 抽样单位 Wiqy".YY
95.statistical sampling 统计抽样 C+Wb_
96.tolerable error 可容忍误差 I?v)>||Q
97.the risk of under reliance 信赖不足风险 zYdSg<[^
98.the risk of over reliance 信赖过度风险 BciwS_Qx
99.the risk of incorrect rejection 误拒风险 aC>r5b#:
100. the risk of incorrect acceptance 误受风险 N:!XtYA<
101.working trial balance 试算平衡表 QeA)@x.p
102.index and cross-referencing 索引和交叉索引 owTW_V
103.cash receipt 现金收入 o$m64l
104.cash disbursement 现金支出 PNXZ 3:W
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 +vkqig
107.balance sheet date 资产负债表日 yUQ;tTI
108.net realizable value 可变现净值 ,~FyC_%*
109.storeroom 仓库 -vI?b#
110.sale invoice 销售发票 xTX\%s|
111.price list 价目表 YWeEvo(,=
112.positive confirmation request 积极式询证函 ](NSpU|*
113.negative confirmation request 消极式询证函 g/so3F%v
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114.purchase requisition 请购单 S(5.y%"<
115.receiving report 验收报告 Q;{yIa$ $
116.gross margin 毛利 |v8 >22y
117.manufacturing overhead 制造费用 GEwgwenv
118.material requisition 领料单 %}P^B^O
119.inventory-taking 存货盘点 )$yqJ6y5
120.bond certificate 债券 /a6\G.C5
121.stock certificate 股票 ~)D2U:"^xm
122.audit report 审计报告 ]Ole#L
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123.entity 被审计单位 T1;yw1/m5\
124.addressee of the audit report 审计报告的收件人 RMDs~
125.unqualified opinion 无保留意见 BD,JBu]
126.qualified opinion 保留意见 KO<fN,DR
127.disclaimer of opinion 无法表示意见 0G9@A8LU
128.adverse opinion 否定意见