61.assessed level of material misstatement risk 重大错报风险的评估水平 d~<$J9%
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62.simall business 小规模企业 +Csb8
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63.accounting system 会计系统 b\"F6TF:
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64.test of control 控制测试 |XB<vj07G
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65.walk-through test 穿行测试 %r[`HF>
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66.communication 沟通 $]|3^(y``
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67.flow chart 流程图 *O$|,EsY
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68.reperformance of internal control 重新执行 p6j-8ggL
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69.audit evidence 审计证据 $[X][[
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70.substantive procedures 实质性程序 hrKeOwKHU
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71.assertions 认定 X`g
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72.esistence 存在 4 ?BQ&d
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73.occurrence 发生 ajycYk9<m
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74.completeness 完整性 U
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75.rights and obligations 权利和义务 uf?;;wg
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76.valuation and allocation 计价和分摊 nq_$!aB_K
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77.cutoff 截止 {gzQ/|}#z-
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78.accuracy 准确性 zYaFbNi
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79.classification 分类 jsAx;Z:QT
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80.inspection 检查 G+=Gc(J
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81.supervision of counting 监盘 +^9^)Ur|
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82.observation 观察 X8tPn_`x
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83.confirmation 函证 ?Q_ @@)
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84.computation 计算 )y]Dmm
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85.analytical procedures 分析程序 Cj#wY
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86.vouch 核对 ?*V\
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87.trace 追查 p@78Xmu?q
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88.audit sampling 审计抽样 iU+SXsXLR4
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89.error 误差 o
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90.expected error 预期误差 xlZh(pf
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91.population 总体 Q7u|^Gu,5
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92.sampling risk 抽样风险 \r aP
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93.non- sampling risk 非抽样风险 X(Af`KOg[
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94.sampling unit 抽样单位 1[OY -G
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95.statistical sampling 统计抽样 uNy-r`vg
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96.tolerable error 可容忍误差 Ip{hg,>
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97.the risk of under reliance 信赖不足风险 Dz hLb8k
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98.the risk of over reliance 信赖过度风险 6MOwn*%5k
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99.the risk of incorrect rejection 误拒风险 BUZ74
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100. the risk of incorrect acceptance 误受风险 !_Y%+Rkp0
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101.working trial balance 试算平衡表 mmwc'-jU:
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102.index and cross-referencing 索引和交叉索引 G l/3*
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103.cash receipt 现金收入 .+2:~%v6
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104.cash disbursement 现金支出 zx)}XOYf
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105.bank statement 银行对账单 5<X"+`=9
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106.bank reconciliation 银行存款余额调节表 9Cd=^
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107.balance sheet date 资产负债表日 FXk*zXn6
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108.net realizable value 可变现净值 8F\'?7
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109.storeroom 仓库 fC"?r6d
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110.sale invoice 销售发票 4WlBQ<5
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111.price list 价目表 xNY&*jI
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112.positive confirmation request 积极式询证函 WjVm{ 7?{
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113.negative confirmation request 消极式询证函 `-s]dq
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114.purchase requisition 请购单
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115.receiving report 验收报告 m k~F@
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116.gross margin 毛利 <_8eOL<X
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117.manufacturing overhead 制造费用 oeVI 6-_S
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118.material requisition 领料单 >]Mhkf/=)
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119.inventory-taking 存货盘点 5!i\S[:
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120.bond certificate 债券 U2Siw
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121.stock certificate 股票 5[6{o$I
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122.audit report 审计报告 $W;r S7b
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123.entity 被审计单位 DBfq9%J _
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124.addressee of the audit report 审计报告的收件人 rJ4A9d3:
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125.unqualified opinion 无保留意见 x'i~o'
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126.qualified opinion 保留意见 [*vR&