61.assessed level of material misstatement risk 重大错报风险的评估水平 -ws? "_w
62.simall business 小规模企业
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63.accounting system 会计系统 dP
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64.test of control 控制测试 );#JL0I
65.walk-through test 穿行测试 ur)9x^y
66.communication 沟通 24
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67.flow chart 流程图 2BQ
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68.reperformance of internal control 重新执行 \UPjf]&
69.audit evidence 审计证据 jyZ (RB
70.substantive procedures 实质性程序 nV"~-On
71.assertions 认定 A,JmX
72.esistence 存在 ^uKwB;@
73.occurrence 发生 kZR8a(4D
74.completeness 完整性 O#ai)e_uQk
75.rights and obligations 权利和义务 SF7\<'4\N
76.valuation and allocation 计价和分摊 MqW7cjg
77.cutoff 截止 +O8%Hm
78.accuracy 准确性 @i2E\}
79.classification 分类 a L} %2
80.inspection 检查 /sx@$cvW
81.supervision of counting 监盘 K'L^;z6
82.observation 观察 m8A#~i .
83.confirmation 函证 4w*Skl=F}
84.computation 计算 \:b3~%Fz
85.analytical procedures 分析程序 dMh:ulIY>
86.vouch 核对 YmL06<Mh
87.trace 追查 Bo)3!wO8
88.audit sampling 审计抽样 LhA*F[6$M
89.error 误差 r(:5kC8K
90.expected error 预期误差 U;
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91.population 总体 eWCb73
92.sampling risk 抽样风险 {j9{n
93.non- sampling risk 非抽样风险 umjt]Gu[
94.sampling unit 抽样单位 <^VJy5>
95.statistical sampling 统计抽样 1Ir21un
96.tolerable error 可容忍误差 |?!~{-o
97.the risk of under reliance 信赖不足风险 WffQ :L?
98.the risk of over reliance 信赖过度风险 Y\D!/T
99.the risk of incorrect rejection 误拒风险 ?^7t'`zk
100. the risk of incorrect acceptance 误受风险 +9M^7/}H
101.working trial balance 试算平衡表 3k\#CiB{
102.index and cross-referencing 索引和交叉索引 RiDJ> 6S
103.cash receipt 现金收入 Z-^LKe
104.cash disbursement 现金支出 tI`Q /a5@
105.bank statement 银行对账单 {+] [5<q
106.bank reconciliation 银行存款余额调节表 \K5DOM "#
107.balance sheet date 资产负债表日 i`(XLi}k
108.net realizable value 可变现净值 Z?6%;n^ 54
109.storeroom 仓库 CNih6R
110.sale invoice 销售发票 X$HIVxyq2
111.price list 价目表 M\o9I
112.positive confirmation request 积极式询证函 E%yNa]\P
113.negative confirmation request 消极式询证函 }u\])I3
114.purchase requisition 请购单 1#C4;3i,
115.receiving report 验收报告 ,kiv>{
116.gross margin 毛利 \.0^n3y
117.manufacturing overhead 制造费用 Jb0`42
118.material requisition 领料单
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119.inventory-taking 存货盘点 R_ B7EP
120.bond certificate 债券 7S-
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121.stock certificate 股票 ]s]vZ
122.audit report 审计报告 CnU*Jb
123.entity 被审计单位 .I7pA5V{#
124.addressee of the audit report 审计报告的收件人 !<j'Ea
125.unqualified opinion 无保留意见 tClg*A;|B
126.qualified opinion 保留意见 w^?>e;/\
127.disclaimer of opinion 无法表示意见 ~Y `ld
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128.adverse opinion 否定意见