61.assessed level of material misstatement risk 重大错报风险的评估水平 CfS;F
62.simall business 小规模企业 Wf8@B#^{
63.accounting system 会计系统 ^4,LIIUj
64.test of control 控制测试 r
^*D8
65.walk-through test 穿行测试
Ws2?sn#x
66.communication 沟通 A#?Cts,M
67.flow chart 流程图 xbw;s}B
68.reperformance of internal control 重新执行 <>$CYTb
69.audit evidence 审计证据 4zhh**]B
70.substantive procedures 实质性程序 E>-I
|X"L1
71.assertions 认定 t+F_/_"B
72.esistence 存在 n05GM.|*s
73.occurrence 发生 ^fO9oPM|
74.completeness 完整性 >h~
ik/|*
75.rights and obligations 权利和义务 0/|Ax-dK
76.valuation and allocation 计价和分摊 9S9j
77.cutoff 截止 rrE f<A}
78.accuracy 准确性 7D>_<)%d=
79.classification 分类 wBw(T1VN
80.inspection 检查 LcA7f'GVK
81.supervision of counting 监盘 u' kG(<0Y
82.observation 观察 z#`Qfvu6Hi
83.confirmation 函证 |N6.:K[`
84.computation 计算 `5(F'o
85.analytical procedures 分析程序 sdB(sbSF
86.vouch 核对 C .B=E"e
87.trace 追查 `ItoL7bi
88.audit sampling 审计抽样 iyR"O1]
89.error 误差 H{i|?a)
90.expected error 预期误差 NhTJB7
91.population 总体 C GK
]i.N
92.sampling risk 抽样风险 Ylu\]pr9|C
93.non- sampling risk 非抽样风险 ^C~R)M:C
94.sampling unit 抽样单位 3Ur_?PM+C
95.statistical sampling 统计抽样 &M3KJ I0L
96.tolerable error 可容忍误差 j$lf>.[I
97.the risk of under reliance 信赖不足风险 aY.cx1"
98.the risk of over reliance 信赖过度风险 pJ1\@
G
99.the risk of incorrect rejection 误拒风险 | X#!5u
100. the risk of incorrect acceptance 误受风险 3'i(wI~<[
101.working trial balance 试算平衡表 aqK+ u.H
102.index and cross-referencing 索引和交叉索引 \JR^uJ{Y
103.cash receipt 现金收入 -(lP8Y~gFY
104.cash disbursement 现金支出 b+arnKo1fk
105.bank statement 银行对账单 O
x`K7$)
106.bank reconciliation 银行存款余额调节表 umnQ$y
0
107.balance sheet date 资产负债表日 GNrRc3dr$
108.net realizable value 可变现净值 ?VRsgV'$
109.storeroom 仓库 :Hr
Fbq
110.sale invoice 销售发票 #l- 0$
111.price list 价目表 T
fI
OS]
112.positive confirmation request 积极式询证函 za 7+xF
113.negative confirmation request 消极式询证函 [.Fq
l+
114.purchase requisition 请购单 -nHkO&&R
115.receiving report 验收报告 q7soV(P
116.gross margin 毛利 k #\j \t-
117.manufacturing overhead 制造费用 *[b>]GXd49
118.material requisition 领料单 kQd|qZ=:w
119.inventory-taking 存货盘点 0&CXR=U5
120.bond certificate 债券 HIE8@Rv/3
121.stock certificate 股票 f2M*]{N
122.audit report 审计报告 {{M/=WqC
123.entity 被审计单位 aMHC+R1X
124.addressee of the audit report 审计报告的收件人 0T(+z)Ki
125.unqualified opinion 无保留意见 zd!%7
UP
126.qualified opinion 保留意见 Os9EMU$
127.disclaimer of opinion 无法表示意见 !m-`~3P#l,
128.adverse opinion 否定意见