61.assessed level of material misstatement risk 重大错报风险的评估水平 N_Akmh0D
62.simall business 小规模企业 Yw;D:Y(
63.accounting system 会计系统 r\`+R"
64.test of control 控制测试 1w(JEqY3h:
65.walk-through test 穿行测试 P
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66.communication 沟通 a4i:|
67.flow chart 流程图 vhuw&.\
68.reperformance of internal control 重新执行 8}e,%{q
69.audit evidence 审计证据 ~z5R{;Nbz|
70.substantive procedures 实质性程序 mTNVU@TY=
71.assertions 认定 -fI@])$9J
72.esistence 存在 %wptZ"2M
73.occurrence 发生 VOTv?Vf
74.completeness 完整性 'R<&d}@P*#
75.rights and obligations 权利和义务 Xjio Z
76.valuation and allocation 计价和分摊 Mg,:UC:
77.cutoff 截止 `qVjwJ!+
78.accuracy 准确性 fq[;%cr4
79.classification 分类
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80.inspection 检查 JwnQ0
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81.supervision of counting 监盘 7Q w|!
82.observation 观察 <#GB[kQa
83.confirmation 函证 V
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84.computation 计算 R9rj/Co
85.analytical procedures 分析程序 CzCQFqXI
86.vouch 核对 8vSse
87.trace 追查 !2UOC P
88.audit sampling 审计抽样 ?E%ELs_Dl
89.error 误差 r7]zQIE
90.expected error 预期误差 l7{oi!
91.population 总体 :u8(^]N
92.sampling risk 抽样风险 _p-t<ytnh
93.non- sampling risk 非抽样风险 :'F}Dy
94.sampling unit 抽样单位 |t
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95.statistical sampling 统计抽样 ~ 9)"!
96.tolerable error 可容忍误差 sVk$x:k1M
97.the risk of under reliance 信赖不足风险 ,j:|w+l
98.the risk of over reliance 信赖过度风险 XdL
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99.the risk of incorrect rejection 误拒风险 <s5qy-
100. the risk of incorrect acceptance 误受风险 m'\ 2:mDu0
101.working trial balance 试算平衡表 ]
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102.index and cross-referencing 索引和交叉索引 U7uKRv9
103.cash receipt 现金收入 ^EG\iO2X
104.cash disbursement 现金支出 8}X5o]Mv
105.bank statement 银行对账单 *KY=\
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106.bank reconciliation 银行存款余额调节表 Ofm%:}LV
107.balance sheet date 资产负债表日 Z[\O=1E,
108.net realizable value 可变现净值 :l7U>~ o
109.storeroom 仓库 I):!`R.,
110.sale invoice 销售发票 HHX-1+L
111.price list 价目表 Y)N-V
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112.positive confirmation request 积极式询证函 6hZ@;Q=b
113.negative confirmation request 消极式询证函 b^D$jY
114.purchase requisition 请购单 P0H6mn*
115.receiving report 验收报告 \0lnxLA
116.gross margin 毛利
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117.manufacturing overhead 制造费用 >9RD_QG7
118.material requisition 领料单 kn)t'_jC
119.inventory-taking 存货盘点 oAWzYu(v
120.bond certificate 债券
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121.stock certificate 股票 SS`qJZ|w
122.audit report 审计报告 E0%~!b
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 qd8n2f
125.unqualified opinion 无保留意见 1]IQg;q
126.qualified opinion 保留意见 c wg
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127.disclaimer of opinion 无法表示意见 Mu'8;9_6
128.adverse opinion 否定意见