61.assessed level of material misstatement risk 重大错报风险的评估水平 &hqGGfVsd
62.simall business 小规模企业 O+z-6:`
63.accounting system 会计系统 x!LUhX '
64.test of control 控制测试 <R_3;5J%
65.walk-through test 穿行测试 Etn]e;z4
66.communication 沟通 a-8~f8na{(
67.flow chart 流程图 ioh_5
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68.reperformance of internal control 重新执行 -u)06C*39
69.audit evidence 审计证据 j3A+:KDn3n
70.substantive procedures 实质性程序 [(UQQa=+
71.assertions 认定 a Se.]_
72.esistence 存在 oX!s u
73.occurrence 发生
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74.completeness 完整性 qdO^)uJJ
75.rights and obligations 权利和义务 4[rD|
76.valuation and allocation 计价和分摊 +O9l@X$l=
77.cutoff 截止 vhKeW(z
78.accuracy 准确性 sveFxI
79.classification 分类 F~<$E*&h@
80.inspection 检查 85M
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81.supervision of counting 监盘 >TK`s@jdSV
82.observation 观察 eN,m8A`/S
83.confirmation 函证 cUS2*7h
84.computation 计算 o$Hc5W([Z
85.analytical procedures 分析程序 -+?0|>Nh
86.vouch 核对 a08B8
87.trace 追查 "52wa<MVJ
88.audit sampling 审计抽样 #N,\c@Gy
89.error 误差 :i?Z1x1`
90.expected error 预期误差 z?FZu,h}
91.population 总体 ITq+Hk
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92.sampling risk 抽样风险 oLB pG1Va
93.non- sampling risk 非抽样风险 /WMG)#kw'
94.sampling unit 抽样单位 .L6t3/^
95.statistical sampling 统计抽样 ?CM,k0
96.tolerable error 可容忍误差 %Sxy!gGz%%
97.the risk of under reliance 信赖不足风险 /`2VJw
98.the risk of over reliance 信赖过度风险 6U# C
99.the risk of incorrect rejection 误拒风险 zKgW9j<(
100. the risk of incorrect acceptance 误受风险 YQe @C
101.working trial balance 试算平衡表 @AVx4,!>[
102.index and cross-referencing 索引和交叉索引 bNIT 1'v
103.cash receipt 现金收入 H+_oK
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104.cash disbursement 现金支出 %3"3OOT7
105.bank statement 银行对账单 4zfgtg(
106.bank reconciliation 银行存款余额调节表 "ve?7&G7U
107.balance sheet date 资产负债表日 Cg )#B+
108.net realizable value 可变现净值 ("mW=Ln
109.storeroom 仓库 uCmdNY
110.sale invoice 销售发票 4 #4kfGoT
111.price list 价目表 +
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112.positive confirmation request 积极式询证函 IcaIB)
113.negative confirmation request 消极式询证函 EL~s9
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114.purchase requisition 请购单 ^!Bpev
115.receiving report 验收报告 ChGwG.-%L
116.gross margin 毛利 :GGsQ
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117.manufacturing overhead 制造费用 [o|]>(tk
118.material requisition 领料单 ~x>IN1Vci
119.inventory-taking 存货盘点 =oiY'
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120.bond certificate 债券 ki}Uw#
121.stock certificate 股票 yf_<o
122.audit report 审计报告 ux{OgFfi
123.entity 被审计单位 BWw7o{d
124.addressee of the audit report 审计报告的收件人 @{t^8I#]
125.unqualified opinion 无保留意见 '!IX;OSjH
126.qualified opinion 保留意见 1\zI#"b ^
127.disclaimer of opinion 无法表示意见 y~U+MtSf#
128.adverse opinion 否定意见