61.assessed level of material misstatement risk 重大错报风险的评估水平 V6X )L>!xx
62.simall business 小规模企业 RkE)2q[5
63.accounting system 会计系统 3l~+VBR_
64.test of control 控制测试 7ocUFY0"
65.walk-through test 穿行测试 Qz,2PO
66.communication 沟通 st;iGg
67.flow chart 流程图 :Ln)j%&
68.reperformance of internal control 重新执行 393c |8M
69.audit evidence 审计证据 F#gA2VCm
70.substantive procedures 实质性程序 @"@|O>KJ
71.assertions 认定 `*3A7y
72.esistence 存在 B;r_[^
73.occurrence 发生 v-tI`Qpb
74.completeness 完整性 SO=gG 2E
75.rights and obligations 权利和义务 -67Z!N
76.valuation and allocation 计价和分摊 nbF<K?
77.cutoff 截止 :QGkYJ
78.accuracy 准确性 byxlC?q7
79.classification 分类 Hw o _;fV
80.inspection 检查 !fzS' pkk.
81.supervision of counting 监盘 #4JMb#q0E
82.observation 观察 u]Ku96!
83.confirmation 函证 uQIPnd(V
84.computation 计算 { c#US
85.analytical procedures 分析程序 y>EW,%leC
86.vouch 核对 `(FjOd
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87.trace 追查 Z)s
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88.audit sampling 审计抽样 xoKK{&J
89.error 误差 ;OlnIxH(W
90.expected error 预期误差 ryL1<u
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91.population 总体 '4 *0Pw
92.sampling risk 抽样风险 G*I
93.non- sampling risk 非抽样风险 /_0B5,6R
94.sampling unit 抽样单位 f~NS{gL*
95.statistical sampling 统计抽样 "E\vdhk
96.tolerable error 可容忍误差 o8R_Ojh
97.the risk of under reliance 信赖不足风险 = LNU%0m
98.the risk of over reliance 信赖过度风险 AioW*`[WjA
99.the risk of incorrect rejection 误拒风险 J\y^T3
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100. the risk of incorrect acceptance 误受风险 ;k!.ey$S
101.working trial balance 试算平衡表 ,)1C"'
102.index and cross-referencing 索引和交叉索引 Dd
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103.cash receipt 现金收入 9^XZ|`
104.cash disbursement 现金支出 )#m{"rk[x,
105.bank statement 银行对账单 },8|9z#pyB
106.bank reconciliation 银行存款余额调节表 g{V(WyT@
107.balance sheet date 资产负债表日 SaXt"Ju,AH
108.net realizable value 可变现净值 \}$|Uo$O
109.storeroom 仓库 I _KHQ&Z*
110.sale invoice 销售发票 9
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111.price list 价目表 sfX~X/
112.positive confirmation request 积极式询证函 TRi'l #m4
113.negative confirmation request 消极式询证函 }_nBe
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114.purchase requisition 请购单
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115.receiving report 验收报告 VW*%q0i-
116.gross margin 毛利 6{I7)@>N
117.manufacturing overhead 制造费用 $VmV>NZ
118.material requisition 领料单 j2D!=PK;
119.inventory-taking 存货盘点 cg8/v:B
120.bond certificate 债券 &V?+Y2
121.stock certificate 股票 l$gJ^Wf2gY
122.audit report 审计报告 GrLxERf
123.entity 被审计单位 KNeVSZT
124.addressee of the audit report 审计报告的收件人 !igPyhi,hl
125.unqualified opinion 无保留意见 9
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126.qualified opinion 保留意见 {'{}@CuA2
127.disclaimer of opinion 无法表示意见 N/o?\q8
128.adverse opinion 否定意见