61.assessed level of material misstatement risk 重大错报风险的评估水平 =b_/_b$q
62.simall business 小规模企业 Wfp>BC
63.accounting system 会计系统 (@nEe?
64.test of control 控制测试 +rN&@}Jt.
65.walk-through test 穿行测试 n~Qo@%Jr
66.communication 沟通 -)E
nr6
67.flow chart 流程图 /O{iL:`
68.reperformance of internal control 重新执行 mnm
7{?#[
69.audit evidence 审计证据 ;t\oM7J|
70.substantive procedures 实质性程序 Sece#K2J|
71.assertions 认定 dW#T1mB
72.esistence 存在 %k=c9ll@:
73.occurrence 发生 W\1V`\gF
74.completeness 完整性 ^=@`U_(,G
75.rights and obligations 权利和义务 mO8E-D*3
76.valuation and allocation 计价和分摊 oUNuM%g9Dy
77.cutoff 截止 Ra)AQ
n
78.accuracy 准确性 S17 c#6vT
79.classification 分类 Tg _#z
80.inspection 检查 E
E^lw61
81.supervision of counting 监盘 OYLg-S
82.observation 观察 A(}D76o_
83.confirmation 函证 G;he:Bf
84.computation 计算 5=hMTztf!!
85.analytical procedures 分析程序 Boj#r ,x
86.vouch 核对 5[0W+W
87.trace 追查 kA4bv}
88.audit sampling 审计抽样 @O9
wit.
89.error 误差 }/J<#}t
90.expected error 预期误差 YMr2Dv\y
91.population 总体 4`zK`bRcK#
92.sampling risk 抽样风险 Lc! t
93.non- sampling risk 非抽样风险 %@MO5#)NI
94.sampling unit 抽样单位 f~P~%
95.statistical sampling 统计抽样 s0\}Q=s[
96.tolerable error 可容忍误差 2e^6Od
!Y?
97.the risk of under reliance 信赖不足风险 9(pF!}1%\
98.the risk of over reliance 信赖过度风险 8/"R&yAh
99.the risk of incorrect rejection 误拒风险 )zAATBb4.
100. the risk of incorrect acceptance 误受风险 W'{o`O=GGr
101.working trial balance 试算平衡表 vB Vg/
102.index and cross-referencing 索引和交叉索引 mTBSntZx
103.cash receipt 现金收入 D $&6 8
104.cash disbursement 现金支出 g+%Pg@[
105.bank statement 银行对账单 vn1*D-?
106.bank reconciliation 银行存款余额调节表 XDyFe'1I
107.balance sheet date 资产负债表日 K_GqM9
108.net realizable value 可变现净值 ( q}{;
109.storeroom 仓库 zT+ "Z(oz,
110.sale invoice 销售发票 bZ[ay-f6oK
111.price list 价目表 UFGUP]J>
112.positive confirmation request 积极式询证函 mt\pndTy7!
113.negative confirmation request 消极式询证函 WCyjp
114.purchase requisition 请购单 -GZ:}<W6+
115.receiving report 验收报告 <tgfbY^nL
116.gross margin 毛利 0w!:YB ,}
117.manufacturing overhead 制造费用 v-&@c
118.material requisition 领料单 zb. ^p
X
119.inventory-taking 存货盘点 aE[:9{<|
120.bond certificate 债券 'k9Qd:a}
121.stock certificate 股票 q'KXn0IY#
122.audit report 审计报告 xp%LXxj
123.entity 被审计单位 jhB+ ]
124.addressee of the audit report 审计报告的收件人 icN#8\E
125.unqualified opinion 无保留意见 Cig!3
126.qualified opinion 保留意见 H,Yrk(O-
127.disclaimer of opinion 无法表示意见 m+3]RIr&A
128.adverse opinion 否定意见