61.assessed level of material misstatement risk 重大错报风险的评估水平 'sL>U$(
62.simall business 小规模企业 {t$
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63.accounting system 会计系统 3?vasL
64.test of control 控制测试 A2b
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65.walk-through test 穿行测试 :I5]|pt
66.communication 沟通 o2 5kFD
67.flow chart 流程图 ^#R-_I
68.reperformance of internal control 重新执行 =Po!\[SBU
69.audit evidence 审计证据 O\
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70.substantive procedures 实质性程序 q)ygSOtj
71.assertions 认定
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72.esistence 存在 *a@pZI0'
73.occurrence 发生 TIV1?S
74.completeness 完整性 W.ud<OKP90
75.rights and obligations 权利和义务 =De%]]>
76.valuation and allocation 计价和分摊 [ed%"f
77.cutoff 截止
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78.accuracy 准确性 S#X$QD
79.classification 分类 Z3G>DF:$
80.inspection 检查 QK\QvU2y
81.supervision of counting 监盘 R.R(|!w>
82.observation 观察 KLXv?4!
83.confirmation 函证 hltH{4
84.computation 计算 C9/?B:
85.analytical procedures 分析程序 1V?}";T
86.vouch 核对 I~qS6#%r
87.trace 追查 9jiZtwRpk
88.audit sampling 审计抽样 :YB:)wV,P
89.error 误差 QJo)
90.expected error 预期误差 `OnN12`
91.population 总体 ";j/k9DE
92.sampling risk 抽样风险 2C %{A
93.non- sampling risk 非抽样风险 \qAMs^1-
94.sampling unit 抽样单位 {W}.z
95.statistical sampling 统计抽样 4T6dju
96.tolerable error 可容忍误差 bG>pm
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97.the risk of under reliance 信赖不足风险 ~\K+)(\SNp
98.the risk of over reliance 信赖过度风险 /40Z-'Bl=(
99.the risk of incorrect rejection 误拒风险 iLy}G7h
100. the risk of incorrect acceptance 误受风险 #GK&{)$
101.working trial balance 试算平衡表 Zb7KHKO{
102.index and cross-referencing 索引和交叉索引 zp4Jd"XBX
103.cash receipt 现金收入 PDX^MYoN
104.cash disbursement 现金支出 Wn24eld"x
105.bank statement 银行对账单 _{,e-_hYM
106.bank reconciliation 银行存款余额调节表 Tn/
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107.balance sheet date 资产负债表日 :9c
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108.net realizable value 可变现净值 !1dCk/D&)8
109.storeroom 仓库 tCK%vd%
110.sale invoice 销售发票 )KR9al f3
111.price list 价目表 pq>"GEN
112.positive confirmation request 积极式询证函 G3
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113.negative confirmation request 消极式询证函 :SSe0ZZ_6b
114.purchase requisition 请购单 Y{@ez
115.receiving report 验收报告 oj@B'j
116.gross margin 毛利 ;,Sl+)@h
117.manufacturing overhead 制造费用 @g""*T1:$
118.material requisition 领料单 ]BCH9%zLj
119.inventory-taking 存货盘点 npz*4\4
120.bond certificate 债券 g!D?Yj4
121.stock certificate 股票 G F,/<R #
122.audit report 审计报告 T eG5|`t],
123.entity 被审计单位 ^Ebaq`{V\'
124.addressee of the audit report 审计报告的收件人 a)4.[+wnRf
125.unqualified opinion 无保留意见 j$zw(EkN
126.qualified opinion 保留意见 Revc
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127.disclaimer of opinion 无法表示意见 hp,bfcM
128.adverse opinion 否定意见