61.assessed level of material misstatement risk 重大错报风险的评估水平 m?-)SA
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62.simall business 小规模企业 l4gH]!/@
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63.accounting system 会计系统 P IG,a~
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64.test of control 控制测试 qMaO1cE\
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65.walk-through test 穿行测试 hyxv+m[
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66.communication 沟通 +5fB?0D;
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67.flow chart 流程图 O!PGZuF
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68.reperformance of internal control 重新执行 D(z#)oDr
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69.audit evidence 审计证据 l_yy;e
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70.substantive procedures 实质性程序 d 6Y9D=O
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71.assertions 认定 Ioe.[&o6B
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72.esistence 存在 /@"mQx~[q
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73.occurrence 发生 [KUkv
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74.completeness 完整性 ,WdSJ BK'a
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75.rights and obligations 权利和义务 d{TcjZ
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76.valuation and allocation 计价和分摊 2k!uk6
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77.cutoff 截止 %n]jsdE^|
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78.accuracy 准确性 ~N/%R>(v
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79.classification 分类 Ob%iZ.D|3<
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80.inspection 检查 dLQp"vs $
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81.supervision of counting 监盘 VI3fvGHat{
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82.observation 观察 tzl,r"k3
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83.confirmation 函证 5
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84.computation 计算 .aL%}`8l?
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85.analytical procedures 分析程序 C&F%
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86.vouch 核对 -X *.scw
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87.trace 追查 &=zJ MGa
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88.audit sampling 审计抽样 &2@"zD
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89.error 误差 c[1{>z{G
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90.expected error 预期误差 WKr4S<B8mr
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91.population 总体 bil>;&h
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92.sampling risk 抽样风险 5m;pHgkb
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93.non- sampling risk 非抽样风险 b%VBSNZ
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94.sampling unit 抽样单位 NgGpLdaC2v
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95.statistical sampling 统计抽样 cLp9|y0r
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96.tolerable error 可容忍误差 a"+/fC`
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97.the risk of under reliance 信赖不足风险 8}z PDs
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98.the risk of over reliance 信赖过度风险 R^E-9S\@
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99.the risk of incorrect rejection 误拒风险 HDo=W qG
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100. the risk of incorrect acceptance 误受风险 TR?jT
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101.working trial balance 试算平衡表 JjA
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102.index and cross-referencing 索引和交叉索引 X7aj/:fXe
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103.cash receipt 现金收入 "|
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104.cash disbursement 现金支出 F7p`zf@O]
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105.bank statement 银行对账单 /[3!kW
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106.bank reconciliation 银行存款余额调节表 m[5ed1+
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107.balance sheet date 资产负债表日 .b%mr:nEt7
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108.net realizable value 可变现净值 ^w
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109.storeroom 仓库 {.,y v>%
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110.sale invoice 销售发票 Z}O0DfT;
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111.price list 价目表 x(zW<J5X"
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112.positive confirmation request 积极式询证函 TwE&5F*
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113.negative confirmation request 消极式询证函 K)oN^
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114.purchase requisition 请购单 '$OLU[(Y
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115.receiving report 验收报告 Ks7kaX
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116.gross margin 毛利 wa9{Q}wSa
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117.manufacturing overhead 制造费用 YwM;G
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118.material requisition 领料单 j@s,5:;[
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119.inventory-taking 存货盘点 _nnl+S>K
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120.bond certificate 债券 (au7wI{
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121.stock certificate 股票 Y6@A@VJ
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122.audit report 审计报告 jZY9Lx8o
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123.entity 被审计单位 K>$od^f%c
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124.addressee of the audit report 审计报告的收件人 My'6yQL
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125.unqualified opinion 无保留意见 fx4X!(w!B
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126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 58My6(5y
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128.adverse opinion 否定意见 'W j Q
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