61.assessed level of material misstatement risk 重大错报风险的评估水平 kGAgX
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62.simall business 小规模企业 (b#M4ho*f
63.accounting system 会计系统 _yN5sLLyb
64.test of control 控制测试 :h34mNU
65.walk-through test 穿行测试 %+j/nA1%S
66.communication 沟通 Fh)xm* u(
67.flow chart 流程图 !vu
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68.reperformance of internal control 重新执行 ,%IP27bPW
69.audit evidence 审计证据 `Ze$Bd\
70.substantive procedures 实质性程序 }a5TY("d9H
71.assertions 认定 dNt
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72.esistence 存在 #?S"y:
73.occurrence 发生 h]&
74.completeness 完整性 o}KVT%}
75.rights and obligations 权利和义务 =h-EN_[
76.valuation and allocation 计价和分摊 #bt f|\D
77.cutoff 截止 2H9hN4N
78.accuracy 准确性 ^|Fy!kp
79.classification 分类 us|H
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80.inspection 检查 BE@(| U
81.supervision of counting 监盘 m"Mj3Z:
82.observation 观察 tUULpx.h
83.confirmation 函证 J Y8Rk=
84.computation 计算 Iga+8k
85.analytical procedures 分析程序 56s%Qlgx
86.vouch 核对 )YEAk@h@
87.trace 追查 nn:'<6"oV
88.audit sampling 审计抽样 tP! %(+V
89.error 误差 nsi?.c&0!
90.expected error 预期误差 o#wly%i')
91.population 总体 +
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 G5U?]& I8
94.sampling unit 抽样单位 Sq,>^|v4&e
95.statistical sampling 统计抽样 GBBr[}y-
96.tolerable error 可容忍误差 <CO_JWD
97.the risk of under reliance 信赖不足风险 ?eX$Wc{
98.the risk of over reliance 信赖过度风险 *Xk5H,:
99.the risk of incorrect rejection 误拒风险 oc,I,v
100. the risk of incorrect acceptance 误受风险 JGvhw,g
101.working trial balance 试算平衡表 B6IKD
102.index and cross-referencing 索引和交叉索引 6ZHeAb]"
103.cash receipt 现金收入 "A
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104.cash disbursement 现金支出 FvVC 2Z
105.bank statement 银行对账单 F5x*#/af
106.bank reconciliation 银行存款余额调节表 e'$[PF
107.balance sheet date 资产负债表日 [sH3REE1h
108.net realizable value 可变现净值 =6ru%.8U,
109.storeroom 仓库 B$2GEg]Ri
110.sale invoice 销售发票 n^{h@u
111.price list 价目表 +=9iq3<yfS
112.positive confirmation request 积极式询证函 fNAW4I I}
113.negative confirmation request 消极式询证函 J'ce?_\?PY
114.purchase requisition 请购单 -DHzBq=H
115.receiving report 验收报告 Gf#l ^yr
116.gross margin 毛利 Hm'fK$y(
117.manufacturing overhead 制造费用 R$l-
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118.material requisition 领料单 ZHZxr
119.inventory-taking 存货盘点 xP>cQEL ot
120.bond certificate 债券 ]3,9."^
121.stock certificate 股票 L$O\fhO?
122.audit report 审计报告
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123.entity 被审计单位 Ot47.z
124.addressee of the audit report 审计报告的收件人 cOdRb=?9
125.unqualified opinion 无保留意见 baG_7>Q9H
126.qualified opinion 保留意见 a_S`$(7k
127.disclaimer of opinion 无法表示意见 zOSUYn
128.adverse opinion 否定意见