61.assessed level of material misstatement risk 重大错报风险的评估水平 Ke=+D
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62.simall business 小规模企业 Z/!awf>
63.accounting system 会计系统 z 2jC48~
64.test of control 控制测试 t&NpC;>v
65.walk-through test 穿行测试 B?yjU[/R
66.communication 沟通 \Rb:t}
67.flow chart 流程图 &,=FPlTC=
68.reperformance of internal control 重新执行 Go^TTL
69.audit evidence 审计证据 7\[fjCg\w
70.substantive procedures 实质性程序 |)C*i
71.assertions 认定 F n iht<
72.esistence 存在 p&5>j\uJ1&
73.occurrence 发生 UO#`Ak
74.completeness 完整性 Pf<yLT]
75.rights and obligations 权利和义务 qS"#jxc==+
76.valuation and allocation 计价和分摊 }/h&`0z`
77.cutoff 截止 :Ocw+X3
78.accuracy 准确性 mlCg&fnDB
79.classification 分类 N3*1,/,l.
80.inspection 检查 8qaU[u&$
81.supervision of counting 监盘 $d!Vx m
82.observation 观察 >\3\&[#"
83.confirmation 函证 ez.a
84.computation 计算 -|f0;Fl
85.analytical procedures 分析程序 17,mqXX>
86.vouch 核对 D6|-nl
87.trace 追查 F3]VSI6^E,
88.audit sampling 审计抽样 "^!y>]j#A
89.error 误差 v;U5[
90.expected error 预期误差 $45.*>,
91.population 总体 -%gEND-AP
92.sampling risk 抽样风险 "a}fwg9Y
93.non- sampling risk 非抽样风险 :=TIq
94.sampling unit 抽样单位 Xx%<rsA>F
95.statistical sampling 统计抽样 UqyW8TCf?
96.tolerable error 可容忍误差 p\F%Nj,
97.the risk of under reliance 信赖不足风险 GBWL0'COV
98.the risk of over reliance 信赖过度风险 c#"t.j<E}
99.the risk of incorrect rejection 误拒风险 B f]Bi~w<
100. the risk of incorrect acceptance 误受风险 K)se$vb6
101.working trial balance 试算平衡表 NdSuOkwwt
102.index and cross-referencing 索引和交叉索引 #p55/54ZI
103.cash receipt 现金收入 -zn_d]NV
104.cash disbursement 现金支出 XPD1HN!,LT
105.bank statement 银行对账单 EApbaS}Up
106.bank reconciliation 银行存款余额调节表 l'aCpzf
107.balance sheet date 资产负债表日 J 7 G-qF\
108.net realizable value 可变现净值 <Z<meB[g
109.storeroom 仓库 )wCNLi>4
110.sale invoice 销售发票 M?L$xE_&
111.price list 价目表 o kA<
112.positive confirmation request 积极式询证函 l"1D'Hk
113.negative confirmation request 消极式询证函 CswKT9
114.purchase requisition 请购单 t|i<}2
115.receiving report 验收报告 .|5$yGEF_+
116.gross margin 毛利 ed}#S~4q
117.manufacturing overhead 制造费用 f7][#EL
118.material requisition 领料单 ,Kl?-W@
119.inventory-taking 存货盘点 <F;+A{M)
120.bond certificate 债券 #
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121.stock certificate 股票 ' h<
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122.audit report 审计报告 gGUKB2)
123.entity 被审计单位 >5:
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124.addressee of the audit report 审计报告的收件人 l
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125.unqualified opinion 无保留意见 uC#@qpzy
126.qualified opinion 保留意见 ;H.V-~:P)
127.disclaimer of opinion 无法表示意见 S#v3%)R
128.adverse opinion 否定意见