61.assessed level of material misstatement risk 重大错报风险的评估水平 xO,;4uE
62.simall business 小规模企业 mZuLwd$0
63.accounting system 会计系统 @D `j
64.test of control 控制测试 dJdOh#8+Xi
65.walk-through test 穿行测试 :VLYF$|
66.communication 沟通 "CREls,
67.flow chart 流程图 U6y`:G;.
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 {vZAOz7#
70.substantive procedures 实质性程序 2v#gCou
71.assertions 认定 ELG9ts+5Uj
72.esistence 存在 Z)@[N
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73.occurrence 发生
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74.completeness 完整性 %Z,n3iND
75.rights and obligations 权利和义务 (A=Z,ed
76.valuation and allocation 计价和分摊 s<aG
77.cutoff 截止 %L
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78.accuracy 准确性 8pp;"
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79.classification 分类 'fk6]&-I
80.inspection 检查 gr{*wYL
81.supervision of counting 监盘 tDfHO1pS
82.observation 观察 7VWy1
83.confirmation 函证 pK"
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84.computation 计算 ?[Ma" l>
85.analytical procedures 分析程序 '*
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86.vouch 核对 Gi2Fjq/Y
87.trace 追查 sB^ejH
88.audit sampling 审计抽样 qElPYN*wF
89.error 误差 jpTk@
90.expected error 预期误差 Dk8@x8
91.population 总体 v\?l+-A?y
92.sampling risk 抽样风险 !;hp
93.non- sampling risk 非抽样风险 u]ps-R_$G
94.sampling unit 抽样单位 .3cD.']%
95.statistical sampling 统计抽样 UFUEY/q
96.tolerable error 可容忍误差 >B*zzj
97.the risk of under reliance 信赖不足风险 Fdq5:v?k
98.the risk of over reliance 信赖过度风险 5P 5Tgk
99.the risk of incorrect rejection 误拒风险 S-</(,E}|
100. the risk of incorrect acceptance 误受风险 x-4d VKE*z
101.working trial balance 试算平衡表 vz1I/IdTd
102.index and cross-referencing 索引和交叉索引 =En1?3?
103.cash receipt 现金收入 b.kV>K"X3
104.cash disbursement 现金支出 3a=\$x@
105.bank statement 银行对账单 s~o\j/
106.bank reconciliation 银行存款余额调节表 {SRD\&J[
107.balance sheet date 资产负债表日 $
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108.net realizable value 可变现净值
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109.storeroom 仓库 ^gR~~t;@
110.sale invoice 销售发票 R|wS*xd ,
111.price list 价目表 {G<1.
112.positive confirmation request 积极式询证函 C',uY7}<
113.negative confirmation request 消极式询证函 ez5>V7Y
114.purchase requisition 请购单 7 `c!
115.receiving report 验收报告 -7%dgY(
116.gross margin 毛利 ,Ik~E&Ku2'
117.manufacturing overhead 制造费用 E0DquVrz
118.material requisition 领料单 4%JJ}{Ff
119.inventory-taking 存货盘点 wByTNA7
120.bond certificate 债券 e#F3KLSL`
121.stock certificate 股票 kVG+Wr7l0F
122.audit report 审计报告 KDA2
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123.entity 被审计单位 ,pQ[e$u1
124.addressee of the audit report 审计报告的收件人 }"v#_vJfz7
125.unqualified opinion 无保留意见 CteNJBm
126.qualified opinion 保留意见 bMv[.Z@v(
127.disclaimer of opinion 无法表示意见 'R42N3|F
128.adverse opinion 否定意见