61.assessed level of material misstatement risk 重大错报风险的评估水平 L3s1a -K
62.simall business 小规模企业 83[gV@LW0m
63.accounting system 会计系统 O% }EpIP_
64.test of control 控制测试 U1,f$McZs
65.walk-through test 穿行测试 %k8H'w\
66.communication 沟通 k&M9Hn2
67.flow chart 流程图 {%! >0@7
68.reperformance of internal control 重新执行 J}M_Ka
69.audit evidence 审计证据 6upCL:A~r
70.substantive procedures 实质性程序 )u67=0s2i+
71.assertions 认定 .r4M]1Of
72.esistence 存在 gK
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73.occurrence 发生 >r8$vQ Gj
74.completeness 完整性 8-.jf
75.rights and obligations 权利和义务 %'`L+y
76.valuation and allocation 计价和分摊 "%[a Wb
77.cutoff 截止 <^v-y)%N:A
78.accuracy 准确性 }]K^b1Fs5
79.classification 分类 Ku3/xcu:My
80.inspection 检查 -Rcl(Q}LZ
81.supervision of counting 监盘 Q}(D^rGP3
82.observation 观察 8F(Vd99I
83.confirmation 函证 FcI ZG _
84.computation 计算 48p< ~#<W\
85.analytical procedures 分析程序 |w)S
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86.vouch 核对 |(Q !$
87.trace 追查 %<?U`o@*
88.audit sampling 审计抽样 4w<4\zT_U}
89.error 误差 bayDdR4T
90.expected error 预期误差 IJ zPWs5W:
91.population 总体 @Y| %
92.sampling risk 抽样风险 Dc;zgLLL
93.non- sampling risk 非抽样风险 g$a
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94.sampling unit 抽样单位 >/eV4ma"
95.statistical sampling 统计抽样 )&$p?kF
96.tolerable error 可容忍误差 YI!@,t
97.the risk of under reliance 信赖不足风险 bxFDB^
98.the risk of over reliance 信赖过度风险 -NuRf#
99.the risk of incorrect rejection 误拒风险 UL
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100. the risk of incorrect acceptance 误受风险 '3'*VcL(
101.working trial balance 试算平衡表 lAZn0EU
102.index and cross-referencing 索引和交叉索引 n+q a/<
103.cash receipt 现金收入 9%MHIY5
104.cash disbursement 现金支出 hO H
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105.bank statement 银行对账单 ]Ac&h
aAP
106.bank reconciliation 银行存款余额调节表 XkE'k;
AEx
107.balance sheet date 资产负债表日 -ZKo/N>6}
108.net realizable value 可变现净值 /~nPPC
109.storeroom 仓库 $Il
:Yw_
110.sale invoice 销售发票 tLc9-
111.price list 价目表 `^#V1kRmH
112.positive confirmation request 积极式询证函 Y%"73.x
113.negative confirmation request 消极式询证函 P{tH4V23T
114.purchase requisition 请购单 }
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115.receiving report 验收报告 4qe!+!#$
116.gross margin 毛利 $EUlh^
117.manufacturing overhead 制造费用 n |Is&fy
118.material requisition 领料单 V
ub($
119.inventory-taking 存货盘点 =Ti[Q5SZ
120.bond certificate 债券 =bDy :yY}
121.stock certificate 股票 `fm^#Nw
122.audit report 审计报告 a-(OAzQ_
123.entity 被审计单位 IN#Z(FMVC
124.addressee of the audit report 审计报告的收件人 6OLp x)fG
125.unqualified opinion 无保留意见 {L9WeosQ
126.qualified opinion 保留意见 Gj9WUv[P
127.disclaimer of opinion 无法表示意见 D1g
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128.adverse opinion 否定意见