61.assessed level of material misstatement risk 重大错报风险的评估水平 )N-+,Ms
62.simall business 小规模企业 ^}8_tZs8\
63.accounting system 会计系统 MjU>qx::
64.test of control 控制测试 -}UCdaQ3
65.walk-through test 穿行测试 Iw"?%k\U
66.communication 沟通 eT+MN`
67.flow chart 流程图 \Mlj
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68.reperformance of internal control 重新执行 GX_Lxc_<f
69.audit evidence 审计证据 S$"A[
70.substantive procedures 实质性程序 |y%pP/;&!
71.assertions 认定 9GZF39w u
72.esistence 存在 ,ASY
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73.occurrence 发生 ,`|KNw5
74.completeness 完整性 aG|)k,
75.rights and obligations 权利和义务 Pr<?E[
76.valuation and allocation 计价和分摊 &TbnZnv
77.cutoff 截止 B0Z~L){i
78.accuracy 准确性 O!f*
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79.classification 分类 2
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80.inspection 检查 ecf7g)+C
81.supervision of counting 监盘 c_^H;~^rL
82.observation 观察 `T9<}&=!
83.confirmation 函证 of& vQ
84.computation 计算 PfrW,R~r
85.analytical procedures 分析程序 l!i B
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86.vouch 核对 <6apv(
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87.trace 追查 Y,mH ]
88.audit sampling 审计抽样 uR
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89.error 误差 _k+Bj.L
90.expected error 预期误差 NHc+QMbou(
91.population 总体 6!Isz1.re
92.sampling risk 抽样风险 {8jG6
93.non- sampling risk 非抽样风险 db%`-UST
94.sampling unit 抽样单位 OClY,@
95.statistical sampling 统计抽样 w\t{'
96.tolerable error 可容忍误差 R4qk/@]t
97.the risk of under reliance 信赖不足风险 103Ik6.o
98.the risk of over reliance 信赖过度风险 h V8A<VT
99.the risk of incorrect rejection 误拒风险 \+Cp<Hv+
100. the risk of incorrect acceptance 误受风险 56':U29.]
101.working trial balance 试算平衡表 50H [u|
102.index and cross-referencing 索引和交叉索引 hrAI@.Bo
103.cash receipt 现金收入 Dkdm~~Rr
104.cash disbursement 现金支出 xEiW]Eo
105.bank statement 银行对账单 Bv=Z*"Fv
106.bank reconciliation 银行存款余额调节表 Tf0#+6 1>
107.balance sheet date 资产负债表日 fCVSVn"o
108.net realizable value 可变现净值 5!cplx=<
109.storeroom 仓库 `aI%laj&M
110.sale invoice 销售发票 g*]<]%Py"
111.price list 价目表 9Pb0Olh
112.positive confirmation request 积极式询证函 U&eLj"XZ
113.negative confirmation request 消极式询证函 etDB|(,z
114.purchase requisition 请购单 >$"bwr}'4B
115.receiving report 验收报告 Ahe
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116.gross margin 毛利 ja>T nfu
117.manufacturing overhead 制造费用 $4M3j%S
118.material requisition 领料单 Y|lMa?\E
119.inventory-taking 存货盘点 QnGJ4F
120.bond certificate 债券 [}AcCXg`L
121.stock certificate 股票 k<f*ns
122.audit report 审计报告 H
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123.entity 被审计单位 D>1Dao
124.addressee of the audit report 审计报告的收件人 QWP_8$Q
125.unqualified opinion 无保留意见 9%dNktt
126.qualified opinion 保留意见 n_+Iw,a'm
127.disclaimer of opinion 无法表示意见 BW*zj=N%
128.adverse opinion 否定意见