61.assessed level of material misstatement risk 重大错报风险的评估水平 Fe.90)
62.simall business 小规模企业 5
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63.accounting system 会计系统 L<6nM
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64.test of control 控制测试 8i)9ho<
65.walk-through test 穿行测试 js%n]$N
66.communication 沟通 J5Ti@(G5V
67.flow chart 流程图
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68.reperformance of internal control 重新执行 dEW= V"W
69.audit evidence 审计证据 M0`1o p1
70.substantive procedures 实质性程序 5Sb-Bn
71.assertions 认定 ,T;D33XV
72.esistence 存在 dXsD%sG@
73.occurrence 发生 Oz
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74.completeness 完整性 _/Ay$l;F
75.rights and obligations 权利和义务 </aQ
76.valuation and allocation 计价和分摊 MZ~N}y
77.cutoff 截止 m7i(0
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78.accuracy 准确性 : t/0
79.classification 分类 Hx!eCTO:*
80.inspection 检查 5hTScnL%
81.supervision of counting 监盘 hFxT@I~
82.observation 观察 pWP1$;8
83.confirmation 函证 [8%q@6[
84.computation 计算 %,zHS?)l
85.analytical procedures 分析程序 e>bARK<
86.vouch 核对 X-J85b_e
87.trace 追查 6~x a^3G:
88.audit sampling 审计抽样 ef/43+F^x
89.error 误差 QS1lg
90.expected error 预期误差 )<qL8#["U
91.population 总体 +@*>N;$
92.sampling risk 抽样风险 O,S>6o)?
93.non- sampling risk 非抽样风险 6\`8b&'n
94.sampling unit 抽样单位 +wQ}ZP&
95.statistical sampling 统计抽样 s)KlKh
96.tolerable error 可容忍误差 -= izu]Fb,
97.the risk of under reliance 信赖不足风险 <FI*A+I4\
98.the risk of over reliance 信赖过度风险 Kf_xKW)^
99.the risk of incorrect rejection 误拒风险 0)ZLdF_6
100. the risk of incorrect acceptance 误受风险 16 \)C/*
101.working trial balance 试算平衡表 %5nEyZOq
102.index and cross-referencing 索引和交叉索引 #)]/wqPoW
103.cash receipt 现金收入 IM5[O}aq
104.cash disbursement 现金支出 M9m~ck
105.bank statement 银行对账单 G;EJ\J6@Yw
106.bank reconciliation 银行存款余额调节表 uX]]wj-R3
107.balance sheet date 资产负债表日 VL'wrgk
108.net realizable value 可变现净值 WWo"De@
109.storeroom 仓库 0rm(i*Q
110.sale invoice 销售发票 #9~,d<H
111.price list 价目表 G?61P[j7
112.positive confirmation request 积极式询证函 Rw FA
113.negative confirmation request 消极式询证函 bOp%
114.purchase requisition 请购单 4=;j.=>0X
115.receiving report 验收报告 P"]l/
116.gross margin 毛利 #,1z=/d.
117.manufacturing overhead 制造费用 0,Ib74N'w
118.material requisition 领料单 a'.7)f[g}
119.inventory-taking 存货盘点 E'5KJn;_7
120.bond certificate 债券 pZ3sp!
121.stock certificate 股票 md!!$+a%|
122.audit report 审计报告 9Oo
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123.entity 被审计单位 [IAk9B.\
124.addressee of the audit report 审计报告的收件人 V>GJO (9
125.unqualified opinion 无保留意见 ?~E"!
126.qualified opinion 保留意见 K_-m:P
127.disclaimer of opinion 无法表示意见 0CK
128.adverse opinion 否定意见