61.assessed level of material misstatement risk 重大错报风险的评估水平 ,Hp9Gkm8I/
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62.simall business 小规模企业 >} ay
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63.accounting system 会计系统 {)F-US
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64.test of control 控制测试 V <k_Q@K
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65.walk-through test 穿行测试 v[lytX4)
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66.communication 沟通 /G84T,H
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67.flow chart 流程图 $SXF>n{}
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68.reperformance of internal control 重新执行 oWJ}]ip
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69.audit evidence 审计证据 }Efp{E
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70.substantive procedures 实质性程序 e348^S&rG
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71.assertions 认定 8YYY *>
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72.esistence 存在 zpa'G1v
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73.occurrence 发生 8zpK;+
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74.completeness 完整性 k$+
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75.rights and obligations 权利和义务 jCa{WV:K}
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76.valuation and allocation 计价和分摊 [s7I.rdGzz
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77.cutoff 截止 B:^U~s R
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78.accuracy 准确性 `Cb$8;)z
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79.classification 分类 m7 !l3W2
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80.inspection 检查 :z"Uw*
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81.supervision of counting 监盘 Ni0lj:
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82.observation 观察 ' u0{
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83.confirmation 函证 $[]=6.s
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84.computation 计算 N;D+]_;0|
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85.analytical procedures 分析程序 $iF7hyZ
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86.vouch 核对 F,EHZ,<V
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87.trace 追查 RGxOb
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88.audit sampling 审计抽样 c76^x
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89.error 误差 e%f8|3<6
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90.expected error 预期误差 H?B.Hp|
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91.population 总体 Ep'C FNbtW
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92.sampling risk 抽样风险 +
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93.non- sampling risk 非抽样风险 ^^%*2^
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94.sampling unit 抽样单位 *J$=UG,u
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95.statistical sampling 统计抽样 lca.(3u
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96.tolerable error 可容忍误差 ksK
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97.the risk of under reliance 信赖不足风险 4b<:67
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98.the risk of over reliance 信赖过度风险 ,qr)}s-
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99.the risk of incorrect rejection 误拒风险 2Hq!YsJ4]
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100. the risk of incorrect acceptance 误受风险 CBF>157B
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101.working trial balance 试算平衡表 lvFHr}W
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102.index and cross-referencing 索引和交叉索引 ;PbyR}s
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103.cash receipt 现金收入 }LE/{]A
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104.cash disbursement 现金支出 +-{HT+W
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105.bank statement 银行对账单 `9F'mT#o/
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106.bank reconciliation 银行存款余额调节表 WRNO) f<
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107.balance sheet date 资产负债表日 a(<nk5
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108.net realizable value 可变现净值 KQ 2]VN"?_
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109.storeroom 仓库 &K\di*kN
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110.sale invoice 销售发票 p2cKtk+
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111.price list 价目表 jgC/
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112.positive confirmation request 积极式询证函 0{
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113.negative confirmation request 消极式询证函 }$OQw'L[
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114.purchase requisition 请购单 ` bg{\ .q
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115.receiving report 验收报告 _p90Zm-3X
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116.gross margin 毛利 nGg>lRL
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117.manufacturing overhead 制造费用 Ye,E7A*L
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118.material requisition 领料单 gB&'MA!
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119.inventory-taking 存货盘点 *O+N4tq
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120.bond certificate 债券 uWgY+T
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121.stock certificate 股票 fRq2sK;+
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122.audit report 审计报告 ]$Z aS\m
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123.entity 被审计单位 3VcG
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124.addressee of the audit report 审计报告的收件人 {E>kFeg
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125.unqualified opinion 无保留意见 )5p0fw
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126.qualified opinion 保留意见 \-c70v63X
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127.disclaimer of opinion 无法表示意见 R ]HHbD&;
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128.adverse opinion 否定意见 `
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