61.assessed level of material misstatement risk 重大错报风险的评估水平 X0gWTs
62.simall business 小规模企业 |th"ET
63.accounting system 会计系统 %(n^reuP
64.test of control 控制测试 a'A'%+2
65.walk-through test 穿行测试 dRnO5
7+{
66.communication 沟通 Hqm1[G)
67.flow chart 流程图 WCZeY?_^c
68.reperformance of internal control 重新执行 (
G# W6
69.audit evidence 审计证据 F6 c1YI[
70.substantive procedures 实质性程序 =OF]xpI'&a
71.assertions 认定 @c#M^:9Dc
72.esistence 存在 [i)G:8U
73.occurrence 发生 _i+7O^=d6X
74.completeness 完整性 -
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75.rights and obligations 权利和义务 }=JuC+#~n
76.valuation and allocation 计价和分摊 kv'gs+,e
77.cutoff 截止 14;lB.$p
78.accuracy 准确性 F
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79.classification 分类 #^&.*'z%z
80.inspection 检查 i5^U1K\M
81.supervision of counting 监盘 =5Auk5&
82.observation 观察 nvnJVkL9s
83.confirmation 函证 04cNi~@m
84.computation 计算 h|t\rV^
85.analytical procedures 分析程序 /N82h`\n
86.vouch 核对 eMV@er|
87.trace 追查 @&M$oI$4*
88.audit sampling 审计抽样 >n^[-SWJCT
89.error 误差 G@;I^_
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90.expected error 预期误差 QHuh=7u)
91.population 总体 ^L;k
92.sampling risk 抽样风险 f.y~ Sew
93.non- sampling risk 非抽样风险 K+s
xO/}h
94.sampling unit 抽样单位 bB|P`lL
95.statistical sampling 统计抽样 b5Pakz=jNM
96.tolerable error 可容忍误差 K~JXP5`(
97.the risk of under reliance 信赖不足风险 N`%f+eT(
98.the risk of over reliance 信赖过度风险 Um'r6ty
99.the risk of incorrect rejection 误拒风险 mrz@Y0mgL
100. the risk of incorrect acceptance 误受风险 xg2
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101.working trial balance 试算平衡表 lKF<]25
102.index and cross-referencing 索引和交叉索引 PC}m.tE
103.cash receipt 现金收入 F"M$ "rC]
104.cash disbursement 现金支出 2r|!:^'?W
105.bank statement 银行对账单 S0<m><|kl
106.bank reconciliation 银行存款余额调节表 CD+2
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cy
107.balance sheet date 资产负债表日 Du2v,n5@
108.net realizable value 可变现净值 _C97G&
109.storeroom 仓库 \v}3j^Yu
110.sale invoice 销售发票 v
lsS
111.price list 价目表 $"&U%3
112.positive confirmation request 积极式询证函 `F<[\@\d5
113.negative confirmation request 消极式询证函 .xp|w^
114.purchase requisition 请购单 E@F:U*A6%
115.receiving report 验收报告 E5b JIC(
116.gross margin 毛利 Ut
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117.manufacturing overhead 制造费用 w+0Ch1$
118.material requisition 领料单 `i)&nW)R
119.inventory-taking 存货盘点 1"82JN|!
120.bond certificate 债券 9k@`{+wmZ
121.stock certificate 股票 hj.Du+1
122.audit report 审计报告 9
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123.entity 被审计单位 8>|@O<2\
124.addressee of the audit report 审计报告的收件人 KVrK:W--p
125.unqualified opinion 无保留意见 $ (gR^L
126.qualified opinion 保留意见 a~-^$Fzgy
127.disclaimer of opinion 无法表示意见 mrfc.{`[
128.adverse opinion 否定意见