61.assessed level of material misstatement risk 重大错报风险的评估水平 bG+Gg*0p
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62.simall business 小规模企业 |I3&a=,
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63.accounting system 会计系统
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64.test of control 控制测试 milQxSpj
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65.walk-through test 穿行测试 D2zqDo<+;
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66.communication 沟通 V=c?V/pl
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67.flow chart 流程图 P#"_H}qC*
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68.reperformance of internal control 重新执行 lE3&8~2
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69.audit evidence 审计证据 Z1wfy\9c8
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70.substantive procedures 实质性程序 Z 2lX^z
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71.assertions 认定 E cd~H+
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72.esistence 存在 =
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73.occurrence 发生 >uE<-klv
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74.completeness 完整性 @"m+9ZY
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75.rights and obligations 权利和义务 x( rl|o
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76.valuation and allocation 计价和分摊 )7Oj
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77.cutoff 截止 u3
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78.accuracy 准确性 #:Ukv?
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79.classification 分类 %@%~<U)W
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80.inspection 检查 E
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81.supervision of counting 监盘 %}{.
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82.observation 观察 +@<@x4yt
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83.confirmation 函证 t_qX7P8+'
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84.computation 计算 zZS,<Z
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85.analytical procedures 分析程序 :{?Pq8jP
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86.vouch 核对 Dj
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87.trace 追查 0:eK}tC
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88.audit sampling 审计抽样
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89.error 误差 dkZ[~hEQG-
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90.expected error 预期误差 5_SxX@fW%
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91.population 总体 ?$b*)<
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92.sampling risk 抽样风险 "mcuF]7F
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93.non- sampling risk 非抽样风险 |tO.@+[uqP
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94.sampling unit 抽样单位 ts=+k/Z
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95.statistical sampling 统计抽样 r7v1q
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96.tolerable error 可容忍误差 ;zi4W1
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97.the risk of under reliance 信赖不足风险 wodff_l
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98.the risk of over reliance 信赖过度风险 Y>K3.
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99.the risk of incorrect rejection 误拒风险 \ X;)Kt"
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100. the risk of incorrect acceptance 误受风险 _"qX6Jc
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101.working trial balance 试算平衡表 @FuX^Q.[
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102.index and cross-referencing 索引和交叉索引 )(`,!s,8)
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103.cash receipt 现金收入 h>n<5{zqM
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104.cash disbursement 现金支出 wdEQB-dA
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105.bank statement 银行对账单 1$uO%
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106.bank reconciliation 银行存款余额调节表 vrXNa8,L
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107.balance sheet date 资产负债表日 o&rNM5:
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108.net realizable value 可变现净值
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109.storeroom 仓库 $-_@MT~
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110.sale invoice 销售发票 (s!cd]Qa.
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111.price list 价目表 MJ`BlE,Fmb
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112.positive confirmation request 积极式询证函 QCvst*
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113.negative confirmation request 消极式询证函 gz`P~7-w:
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114.purchase requisition 请购单 (1;%V>,L
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115.receiving report 验收报告 08;t%[R
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116.gross margin 毛利 *Duxabo?
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117.manufacturing overhead 制造费用 ZbLN:g}
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118.material requisition 领料单 yI}_
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119.inventory-taking 存货盘点 "pkn
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120.bond certificate 债券 C-L[" O0[
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121.stock certificate 股票 MNsgD3
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122.audit report 审计报告 /N\[ C"8
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123.entity 被审计单位 /?
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124.addressee of the audit report 审计报告的收件人 u7ER
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125.unqualified opinion 无保留意见 .eM
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126.qualified opinion 保留意见 )w!*6<