61.assessed level of material misstatement risk 重大错报风险的评估水平 U7(84k\j
62.simall business 小规模企业 }6MHIr=o
63.accounting system 会计系统 smW
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64.test of control 控制测试 |13UJ
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65.walk-through test 穿行测试 ~itrM3^"w
66.communication 沟通 ^2}0lP|
67.flow chart 流程图 .~qu,q7k~
68.reperformance of internal control 重新执行 3G|n`dj
69.audit evidence 审计证据 Vr0-e
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70.substantive procedures 实质性程序 ZW
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71.assertions 认定 XqMJe'%r
72.esistence 存在 y`!~JL*
73.occurrence 发生 {(#Dou
74.completeness 完整性 OD
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75.rights and obligations 权利和义务 Sb I %|
76.valuation and allocation 计价和分摊 <m:8%]%M6
77.cutoff 截止 uH S)
78.accuracy 准确性 7<['4*u
79.classification 分类
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80.inspection 检查 f"j~{b7
81.supervision of counting 监盘 aaW(S
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82.observation 观察 F[mL_JU
83.confirmation 函证 H@o3u>}
84.computation 计算 )e`$'y@L$
85.analytical procedures 分析程序 (<!Yw|~
86.vouch 核对 ]wCg'EUB
87.trace 追查 n!e4"|4~z
88.audit sampling 审计抽样 NrPs :`
89.error 误差 zsnXPRF
90.expected error 预期误差 '=}F}[d"kk
91.population 总体 aj;OG^(!2_
92.sampling risk 抽样风险 dq[X:3i
93.non- sampling risk 非抽样风险 ousvsP%'
94.sampling unit 抽样单位 1 i #
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95.statistical sampling 统计抽样 q_K8vGm4e
96.tolerable error 可容忍误差 WZ`u"t^2V
97.the risk of under reliance 信赖不足风险 7:'7EqM
98.the risk of over reliance 信赖过度风险 JG-\~'9
99.the risk of incorrect rejection 误拒风险 }cuU5WQ?%
100. the risk of incorrect acceptance 误受风险 ^"N]i`dIF
101.working trial balance 试算平衡表 X;/~d>@
102.index and cross-referencing 索引和交叉索引 dHjJLs_
103.cash receipt 现金收入 Oo<L~7B
104.cash disbursement 现金支出 uaN0X"
105.bank statement 银行对账单 J+tpBPmb
106.bank reconciliation 银行存款余额调节表 Ao>] ~r0
107.balance sheet date 资产负债表日 &'
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108.net realizable value 可变现净值 R+Q..9P
109.storeroom 仓库 AdV&w: ^yf
110.sale invoice 销售发票 4,kdP)Md$
111.price list 价目表 #1c%3KaZI
112.positive confirmation request 积极式询证函 d2f
113.negative confirmation request 消极式询证函 Q@zD'G>
114.purchase requisition 请购单 z.EpRJn
115.receiving report 验收报告 vU(2[
116.gross margin 毛利 %!Z9: +;B
117.manufacturing overhead 制造费用 . AJ(nJ)
118.material requisition 领料单 `rEu8u
119.inventory-taking 存货盘点 AP*Z0OFE
120.bond certificate 债券 \!D <u'n
121.stock certificate 股票 ghtvAG
122.audit report 审计报告 dJ~AMol
123.entity 被审计单位 kOi@QLdN
124.addressee of the audit report 审计报告的收件人 |/rms`YQ
125.unqualified opinion 无保留意见 A"Q6GM2;Io
126.qualified opinion 保留意见 q^5j&jx Vl
127.disclaimer of opinion 无法表示意见 Y#[jDS(ip
128.adverse opinion 否定意见