61.assessed level of material misstatement risk 重大错报风险的评估水平 Sc3M#qm_
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62.simall business 小规模企业 +u:OAsR
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63.accounting system 会计系统 ~<[5uZIo
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64.test of control 控制测试 V?dK *8s
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65.walk-through test 穿行测试 T4Gw\Z%
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66.communication 沟通 O[p^lr(B7
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67.flow chart 流程图 7"NJraQ6
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68.reperformance of internal control 重新执行 MGyB8(
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69.audit evidence 审计证据 JK]tcP
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70.substantive procedures 实质性程序 f%[ukMj&
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71.assertions 认定 fy>And*
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72.esistence 存在 9`n)"r
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73.occurrence 发生 *[~o~e/YCb
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74.completeness 完整性 :`^3MMLO
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75.rights and obligations 权利和义务 bKMR7&e.Ep
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76.valuation and allocation 计价和分摊 #Q7x:,f
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77.cutoff 截止 P^<0d'(
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78.accuracy 准确性 hd
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79.classification 分类 ZWhmO=b!
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80.inspection 检查 V]kGcS}
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81.supervision of counting 监盘 *:tjxC
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82.observation 观察 CL'Xip')T
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83.confirmation 函证 27 145
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84.computation 计算 TFYT vUn
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85.analytical procedures 分析程序 2
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86.vouch 核对 X})Imk7&E
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87.trace 追查 hKZ`D
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88.audit sampling 审计抽样 J1]w*2
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89.error 误差 %V(N U_o
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90.expected error 预期误差 it\DZGsg
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91.population 总体 \9(- /rE
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92.sampling risk 抽样风险 }uI7\\S
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93.non- sampling risk 非抽样风险 ,c%K)KuPK.
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94.sampling unit 抽样单位 pgd8`$(Q
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95.statistical sampling 统计抽样 bH\C5zt6(
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96.tolerable error 可容忍误差 Yb%-tv:
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97.the risk of under reliance 信赖不足风险 I& M36f
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98.the risk of over reliance 信赖过度风险 sP?$G8-^
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99.the risk of incorrect rejection 误拒风险 0939i_
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100. the risk of incorrect acceptance 误受风险 x9)aBB
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101.working trial balance 试算平衡表 JS/M~8+Et
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102.index and cross-referencing 索引和交叉索引 9:%n=U Rd
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103.cash receipt 现金收入 HUJ|-)"dw
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104.cash disbursement 现金支出 ^}o7*
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105.bank statement 银行对账单 xEVLE,*?>
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106.bank reconciliation 银行存款余额调节表 /}w#Jk4pD
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107.balance sheet date 资产负债表日 |As2"1_f
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108.net realizable value 可变现净值 LZM,QQ
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109.storeroom 仓库 hhpv\1h#
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110.sale invoice 销售发票 SPkKiEdM
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111.price list 价目表 jow7t\wk
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112.positive confirmation request 积极式询证函 2'wr={>W
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113.negative confirmation request 消极式询证函 %M{k.FE(
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114.purchase requisition 请购单 'lhP!E_)q
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115.receiving report 验收报告 v@8S5KJ
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116.gross margin 毛利 +7Yu^&
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117.manufacturing overhead 制造费用 G HD^%)T5^
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118.material requisition 领料单 $ph0ag+
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119.inventory-taking 存货盘点 E'5Ajtw;
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120.bond certificate 债券 0Injyc*bMF
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121.stock certificate 股票 6*ZU}xT
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122.audit report 审计报告 S|"Fgoj r
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123.entity 被审计单位 mCM|&u
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124.addressee of the audit report 审计报告的收件人 * R%.a^R
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125.unqualified opinion 无保留意见 <