61.assessed level of material misstatement risk 重大错报风险的评估水平 w-/bLg[L?$
U^pe/11)H
62.simall business 小规模企业 }$qy_Esl
u x:,io
63.accounting system 会计系统 K:'pK1zy
&)s
A(
64.test of control 控制测试
E}NX+ vYF
$Fr2oSTT)
65.walk-through test 穿行测试 44%::Oh
Y}1|/6eJ
66.communication 沟通 <R3S{ty
1Za\T?V
67.flow chart 流程图 4D58cR}
Kq{s^G
68.reperformance of internal control 重新执行 c"O\fX
QJ"Bd`wc
69.audit evidence 审计证据 Y!POUMA
}A
42m`7uQ
70.substantive procedures 实质性程序 JC =Bxv
0eQ5LG?)
71.assertions 认定 Q;5\( 0w5
1GEE ^Eu
72.esistence 存在 8kMMQ ES
$wN'mY
73.occurrence 发生 #G*z{BRQ
e'\I^'`!M
74.completeness 完整性 4uNcp0
kdmVHiGF
75.rights and obligations 权利和义务 (Mtc&+n{
8:t-I]dzk
76.valuation and allocation 计价和分摊 sS-5W-&P{T
c7
iu[vE'+
77.cutoff 截止 5lU`o
R8],}6,;E}
78.accuracy 准确性 :=i0$k<E/
*\joaw
79.classification 分类 (b{
{B$O
Szg<;._J
80.inspection 检查 (
j-(
fS
-Q$$2QW!
81.supervision of counting 监盘 {qx"/;3V
dvL '>'g
82.observation 观察 Z&.FJZUP
-9aht}Z
83.confirmation 函证 ]AHUo;(f%
cA/2,i
84.computation 计算 &rNXn?>b
,
#c-"xY
85.analytical procedures 分析程序 *g=*}2
+u)'
86.vouch 核对 .qVdo+M%F
=} vG|
87.trace 追查 Vm6^'1CY
"n8_Ag@r
88.audit sampling 审计抽样 P{}Oe
*9"
Y/$SriC_+'
89.error 误差 Q`//HOM,
,U2D&{@
90.expected error 预期误差 #);
6+v
2#E;5UYu
91.population 总体 yGD0}\!n
'.dW>7
92.sampling risk 抽样风险 ?&X6VNbU
XBr>K>(
93.non- sampling risk 非抽样风险 ~z
aV.3#
*}v'y{;
94.sampling unit 抽样单位 qkBnEPWZy
[2FXs52
95.statistical sampling 统计抽样 o3W5FHFAv
)b-G2< kb
96.tolerable error 可容忍误差 v(t&8)Uu
A{c6XQR~z
97.the risk of under reliance 信赖不足风险 ~]yqJYiid^
+L49
pv5
98.the risk of over reliance 信赖过度风险 t)m4"p7
?_^9e
99.the risk of incorrect rejection 误拒风险 S\X_!|
1U9iNki
100. the risk of incorrect acceptance 误受风险 _ Po9pZ
LSfj7j`
101.working trial balance 试算平衡表 xp&I~YPH
xj~6,;83xR
102.index and cross-referencing 索引和交叉索引 pTN_6=Y"
g_x<+3a
103.cash receipt 现金收入 cbteNA!>
%kUJ:lg;d
104.cash disbursement 现金支出 P#0_
V*TG%V -
105.bank statement 银行对账单 '*-SvA\Cx
o _CVZ
106.bank reconciliation 银行存款余额调节表 <T}#>xHs3
O@$hG8:
107.balance sheet date 资产负债表日 D H.ljGb
S2NsqHJr
108.net realizable value 可变现净值 H}$#aXEAn
'v,W
gPe
109.storeroom 仓库 AH}
nTm
'Oc8[8
110.sale invoice 销售发票 q{@Wn]!k
vbFAS:Y:+
111.price list 价目表 |-R::gm
F+6ZD5/
112.positive confirmation request 积极式询证函 -@73" w/
2KG j !w
113.negative confirmation request 消极式询证函 ENmo^O#,u
/qC
YNwWH9
114.purchase requisition 请购单 t.zSJ|T_&O
>YW>=5_
115.receiving report 验收报告 PU>;4l
lAGxE-B^a"
116.gross margin 毛利 {NFeX'5bP
}+B7C2_\
117.manufacturing overhead 制造费用
X}!_p& WI
b'&pJ1]]}
118.material requisition 领料单 5FzRusNiA
646yeQ1
119.inventory-taking 存货盘点 kal8k-$#
V.F
's(o
120.bond certificate 债券 CxRp$;rk
-`RJk(
121.stock certificate 股票 dnx}c4P
W@G[ gS\T
122.audit report 审计报告 ZJ4"QsF
,'9tR&S$_
123.entity 被审计单位 U%4g:s
V":BAn
124.addressee of the audit report 审计报告的收件人 }}2kA
w(yU\
N
125.unqualified opinion 无保留意见 ,VZ&Gc
8x{vgx @M
126.qualified opinion 保留意见 8iCIs=06
x
B?:G
127.disclaimer of opinion 无法表示意见 ZMe| fn
{,
|"Rpd
128.adverse opinion 否定意见 9t[278B6
sV6A&