61.assessed level of material misstatement risk 重大错报风险的评估水平 #;a+)~3*O
62.simall business 小规模企业 ME]4tu
63.accounting system 会计系统 f|B\Y/*X
64.test of control 控制测试 ^g6v#]&WA
65.walk-through test 穿行测试 ]rj~3du\
66.communication 沟通 0vfMJzk
67.flow chart 流程图 |OF3O,5z
68.reperformance of internal control 重新执行 "rLm)$I
69.audit evidence 审计证据 k{;?>=FH!
70.substantive procedures 实质性程序 lhYJectJa
71.assertions 认定 1$03:ve1
72.esistence 存在 jy.L/s
73.occurrence 发生 eR5q3E/;G
74.completeness 完整性 fDns r"T
75.rights and obligations 权利和义务 rBmW%Gv
76.valuation and allocation 计价和分摊 k8}fKVU;
77.cutoff 截止 L]z8'n,
78.accuracy 准确性 rhPv{6Z|7
79.classification 分类 G`%rnu
80.inspection 检查 A'jL+dI.
81.supervision of counting 监盘 YX,;z/Jw2
82.observation 观察 u;nn:K1QFr
83.confirmation 函证 }w35fG^
84.computation 计算 oQ]FyV
85.analytical procedures 分析程序 ,0h{RZKw
86.vouch 核对 liPrxuP`
87.trace 追查 A]0R?N9wb_
88.audit sampling 审计抽样 N7"cMAs\G
89.error 误差 B">Ko3
90.expected error 预期误差 }GURq#
91.population 总体 Xk%eU>d
92.sampling risk 抽样风险 ;q
9Y%*
93.non- sampling risk 非抽样风险 F~eYPaEKy!
94.sampling unit 抽样单位 GPh;r7xg6
95.statistical sampling 统计抽样 -
i2^ eZl
96.tolerable error 可容忍误差 :*
|WE29U
97.the risk of under reliance 信赖不足风险 ]Whv%
98.the risk of over reliance 信赖过度风险 ,x&WE@tD|
99.the risk of incorrect rejection 误拒风险 wS|k3^OV%
100. the risk of incorrect acceptance 误受风险 &?QKWxN
101.working trial balance 试算平衡表 'j'6x'[>]
102.index and cross-referencing 索引和交叉索引 ,ov$`v
103.cash receipt 现金收入 ,|$1(z*a{c
104.cash disbursement 现金支出 "})OLa
105.bank statement 银行对账单 _X?_|!;J
106.bank reconciliation 银行存款余额调节表 j07
A>G-=
107.balance sheet date 资产负债表日 <Ffru?o4j
108.net realizable value 可变现净值 >?JUGXAi'{
109.storeroom 仓库 '@KH@~OzRS
110.sale invoice 销售发票 aOinD
111.price list 价目表 <e
9d5-2
112.positive confirmation request 积极式询证函 ~P}ng{x4z
113.negative confirmation request 消极式询证函 zp9l u B
114.purchase requisition 请购单 5#f_1
V
115.receiving report 验收报告 /<T{g0s
116.gross margin 毛利 3%9XJ]Qao
117.manufacturing overhead 制造费用 u{uqK7]+
118.material requisition 领料单 )g8Kicox5
119.inventory-taking 存货盘点 H'$H@Kn]-
120.bond certificate 债券 @Zhd/=2[
121.stock certificate 股票 v\9f 8|K
122.audit report 审计报告 :_HdOm
123.entity 被审计单位 g51UIN]o-
124.addressee of the audit report 审计报告的收件人 N\]-/$ z
125.unqualified opinion 无保留意见 T-4dD
126.qualified opinion 保留意见 EY !o#m
127.disclaimer of opinion 无法表示意见 I+Yq",{%
128.adverse opinion 否定意见