61.assessed level of material misstatement risk 重大错报风险的评估水平 Uc^e Ia@
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62.simall business 小规模企业 gF#HNv
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63.accounting system 会计系统 C.].HQ
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64.test of control 控制测试 J}BN}|Y@2
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65.walk-through test 穿行测试 ]l>LU2 sx
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66.communication 沟通 ct`j7[
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67.flow chart 流程图 SO4?3wg7
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68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 )Fon;/p
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70.substantive procedures 实质性程序 K*I!:1;3N
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71.assertions 认定 txE=AOY5
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72.esistence 存在 6S`0<Z;;/
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73.occurrence 发生 ~=va<%{
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74.completeness 完整性 P9`R~HO'`
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75.rights and obligations 权利和义务 7UIf
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76.valuation and allocation 计价和分摊 qG@YNc
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77.cutoff 截止 <Pzy'9
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78.accuracy 准确性 *5IB@^<
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79.classification 分类 |Dt_lQp#
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80.inspection 检查 L!>nl4O>`
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81.supervision of counting 监盘 i.k7qclL`
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82.observation 观察 Ve2{;`t
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83.confirmation 函证 * xCY^_
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84.computation 计算 aaP_^m O
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85.analytical procedures 分析程序 oNZ_7t
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86.vouch 核对 \?pyax8
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87.trace 追查 OvAhp&k
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88.audit sampling 审计抽样 T'9ZR,{F
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89.error 误差 N
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90.expected error 预期误差 zcKQD )]
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91.population 总体 W#S8 2
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92.sampling risk 抽样风险 s bj/d~$N
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93.non- sampling risk 非抽样风险 ; h\T7pwwb
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94.sampling unit 抽样单位 XEgJ7h_
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95.statistical sampling 统计抽样 5BJE
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96.tolerable error 可容忍误差 T1]
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97.the risk of under reliance 信赖不足风险 IdQ./@?
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98.the risk of over reliance 信赖过度风险 Gq^vto
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99.the risk of incorrect rejection 误拒风险 H+4j.eVzZU
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100. the risk of incorrect acceptance 误受风险 ")T\_ME
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101.working trial balance 试算平衡表 maXg(Lu
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102.index and cross-referencing 索引和交叉索引 X` zWw_i
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103.cash receipt 现金收入 TIWR[r1!
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104.cash disbursement 现金支出 s
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105.bank statement 银行对账单 Fl-\{vOn
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106.bank reconciliation 银行存款余额调节表 "9wD|wsz
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107.balance sheet date 资产负债表日 1u
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108.net realizable value 可变现净值 Mfj82rHg
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109.storeroom 仓库 vrkY7L3\
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110.sale invoice 销售发票 9
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111.price list 价目表 Ao\xse{E
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112.positive confirmation request 积极式询证函 8]ZzO(=@{
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113.negative confirmation request 消极式询证函 Bq q=
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114.purchase requisition 请购单 iwotEl0*{
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115.receiving report 验收报告 558P"w0"X
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116.gross margin 毛利 nHseA
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117.manufacturing overhead 制造费用 54gr'qvr
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118.material requisition 领料单 Fx9-A8oIR
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119.inventory-taking 存货盘点 .Pb-{!$Ni
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120.bond certificate 债券 !@xO]Jwv
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121.stock certificate 股票 tt"<1
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122.audit report 审计报告 >f(?Mxh2
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123.entity 被审计单位 ?=VvFfv%
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124.addressee of the audit report 审计报告的收件人 apvcWF%
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125.unqualified opinion 无保留意见 #b/qR^2qW
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126.qualified opinion 保留意见 P@{x@9kI
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127.disclaimer of opinion 无法表示意见 /*K2i5&X
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