61.assessed level of material misstatement risk 重大错报风险的评估水平 @%r"7%tq>
62.simall business 小规模企业 rGay~\
63.accounting system 会计系统 }l_8~/9
64.test of control 控制测试 f0*_& rP
65.walk-through test 穿行测试 Qki?
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66.communication 沟通 -cP1,>Ahv
67.flow chart 流程图 T2|os{U
68.reperformance of internal control 重新执行 i\=I` Yn+
69.audit evidence 审计证据 T[2<_ nn=
70.substantive procedures 实质性程序 8[:G/8VI
71.assertions 认定 ul!q)cPb{
72.esistence 存在 otQ
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73.occurrence 发生 C2yJ Xi`$
74.completeness 完整性 {HjJ9ZGQ
75.rights and obligations 权利和义务 l/A!ofc#)
76.valuation and allocation 计价和分摊 3!i{4/
77.cutoff 截止 {8,_[?H
78.accuracy 准确性 So4#n7
79.classification 分类 ulfs Z:
80.inspection 检查 j3j^cO[ 8v
81.supervision of counting 监盘 ){KrBaGa4
82.observation 观察 +R"n_6N
83.confirmation 函证 7t+H94KG7
84.computation 计算 t|*UlTLm
85.analytical procedures 分析程序 *E-MJCv
86.vouch 核对 EBpg
87.trace 追查 {a(<E8-^
88.audit sampling 审计抽样 {,= hIXo>
89.error 误差 ,Qj\_vr@
90.expected error 预期误差 A>\3FeU>UC
91.population 总体 <eZrb6a'
92.sampling risk 抽样风险 ovaX_d)cU
93.non- sampling risk 非抽样风险 15MKV=?oY
94.sampling unit 抽样单位 n%!50E6*:
95.statistical sampling 统计抽样 ,q$2D,dz
96.tolerable error 可容忍误差 cG4}daK]d
97.the risk of under reliance 信赖不足风险 Fzz9BEw(i
98.the risk of over reliance 信赖过度风险 Ii>#9>!F
99.the risk of incorrect rejection 误拒风险 ?<^^.Si
100. the risk of incorrect acceptance 误受风险 c)c_Qv
101.working trial balance 试算平衡表 ajX]
ui
102.index and cross-referencing 索引和交叉索引 OK2\2&G
103.cash receipt 现金收入 _S CY e
104.cash disbursement 现金支出 jH<,d
G:{
105.bank statement 银行对账单 qBZ;S3
106.bank reconciliation 银行存款余额调节表 C#RueDa.
107.balance sheet date 资产负债表日 wV,=hMTd&\
108.net realizable value 可变现净值 (U:6vk3Q
109.storeroom 仓库 /mwDVP<z /
110.sale invoice 销售发票 2~hQ
111.price list 价目表 1/SB[[ g
112.positive confirmation request 积极式询证函 2hTsjJ!'
113.negative confirmation request 消极式询证函 wkT4R\H >
114.purchase requisition 请购单 1 K]
115.receiving report 验收报告 jJ?G7Q5l
116.gross margin 毛利 0\+$j5;
117.manufacturing overhead 制造费用 mFE7#OM
118.material requisition 领料单 +y][s{A
119.inventory-taking 存货盘点 7r pTk&`
120.bond certificate 债券 =.,XJIw&
121.stock certificate 股票 (V"7H
122.audit report 审计报告 A[f`xE
123.entity 被审计单位 nyOvB#f
124.addressee of the audit report 审计报告的收件人 m3|l-[!OA"
125.unqualified opinion 无保留意见 ~xc0Ky?8
126.qualified opinion 保留意见 S(: |S(
127.disclaimer of opinion 无法表示意见 <iM}p^jX9
128.adverse opinion 否定意见