61.assessed level of material misstatement risk 重大错报风险的评估水平 6a,YxR\
62.simall business 小规模企业 (?3(=+t
63.accounting system 会计系统 '",
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64.test of control 控制测试 54)}^ftY^
65.walk-through test 穿行测试 -zTeIvcy5
66.communication 沟通 >3Y&jsh<
67.flow chart 流程图 %Mu dc
68.reperformance of internal control 重新执行 <St`"H
69.audit evidence 审计证据 }gn0bCJy
70.substantive procedures 实质性程序 5y~[2jB:
71.assertions 认定 kR_[p._
72.esistence 存在 FJ[(dGKeE
73.occurrence 发生 N!va12
74.completeness 完整性 [lJ[kr*7
75.rights and obligations 权利和义务 7)]G"m{
76.valuation and allocation 计价和分摊 :dj@i6
77.cutoff 截止
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78.accuracy 准确性 %$}iM<
79.classification 分类 /za,&7sf
80.inspection 检查 s6
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81.supervision of counting 监盘 X3
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82.observation 观察 >ylVES/V
83.confirmation 函证 c*W
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84.computation 计算 {!4%Z
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85.analytical procedures 分析程序 I[|I\tW
86.vouch 核对 =wQ=`
87.trace 追查 0'
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88.audit sampling 审计抽样 +l#2u#e
89.error 误差 ])JJ`Z8Bk
90.expected error 预期误差 =os j}(
91.population 总体 (+@.L7>m+t
92.sampling risk 抽样风险 Nf~<
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93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 x{- caOH
95.statistical sampling 统计抽样 g=%&p?1@E
96.tolerable error 可容忍误差 @PI\.y_w
97.the risk of under reliance 信赖不足风险 ~Mx
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98.the risk of over reliance 信赖过度风险 ;Cy@TzO/|
99.the risk of incorrect rejection 误拒风险 t Z%?vY~!
100. the risk of incorrect acceptance 误受风险 OwEz(pj@
101.working trial balance 试算平衡表 /IC'R"V a
102.index and cross-referencing 索引和交叉索引 l1??b
103.cash receipt 现金收入
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104.cash disbursement 现金支出 (!b:
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105.bank statement 银行对账单 3,[2-obmi
106.bank reconciliation 银行存款余额调节表 Y:a(y*y<
107.balance sheet date 资产负债表日 Dn[1BWM/7
108.net realizable value 可变现净值 2Ar
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109.storeroom 仓库 @K/Ia!
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110.sale invoice 销售发票 2*M*<p=v
111.price list 价目表 HT&0i,`
112.positive confirmation request 积极式询证函 xEBjfn
113.negative confirmation request 消极式询证函 A>?fbY2n
114.purchase requisition 请购单 ,jn?s^X6Dj
115.receiving report 验收报告 q2Kn3{
116.gross margin 毛利 dd$N4&
117.manufacturing overhead 制造费用 sa` Yan
118.material requisition 领料单 s:ruCS
119.inventory-taking 存货盘点 5c"kLq6r
120.bond certificate 债券 $o/>wgQY-
121.stock certificate 股票 9ZBF1sMg
122.audit report 审计报告 /\#5\d
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123.entity 被审计单位 gY9"!IVe+
124.addressee of the audit report 审计报告的收件人 coWB KWF
125.unqualified opinion 无保留意见 "|.(yN
126.qualified opinion 保留意见 xR:h^S^W ~
127.disclaimer of opinion 无法表示意见 6"GpE5'*
128.adverse opinion 否定意见