61.assessed level of material misstatement risk 重大错报风险的评估水平 '$zFGq
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62.simall business 小规模企业 u&Fm}/x
63.accounting system 会计系统 t]ZSo-
64.test of control 控制测试 4Uiqi{}
65.walk-through test 穿行测试 $3ILVT
66.communication 沟通 ;gyE5n-{
67.flow chart 流程图 %([c4el>\F
68.reperformance of internal control 重新执行 bsm,lx]bH^
69.audit evidence 审计证据 9wC; m :
70.substantive procedures 实质性程序 Xy{+=UY
71.assertions 认定 8f.La
72.esistence 存在 5ZVTI,4K
73.occurrence 发生 kYAvzuGRb
74.completeness 完整性 1 W u
75.rights and obligations 权利和义务 y
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76.valuation and allocation 计价和分摊 {JgN^R<5<f
77.cutoff 截止 9& j
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78.accuracy 准确性 "J#:PfJ%
79.classification 分类 2YyZiOMSc
80.inspection 检查 F*4+7$E0B
81.supervision of counting 监盘 >`:+d'Jv0
82.observation 观察 ~-+Zu<
83.confirmation 函证 _+En%p.m
84.computation 计算 ?MH4<7?"
85.analytical procedures 分析程序 ]`prDw'
86.vouch 核对 vF&b|V+,
87.trace 追查 W<Lrfo&=Y]
88.audit sampling 审计抽样 J.nq[/Q=
89.error 误差 Jy_'(hG
90.expected error 预期误差 )VT/kIq-U
91.population 总体 v,&2!Zv
92.sampling risk 抽样风险 J%)2,szn0
93.non- sampling risk 非抽样风险 K^Ht$04
94.sampling unit 抽样单位 >$DqG$D
95.statistical sampling 统计抽样 L
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96.tolerable error 可容忍误差 SOmn2
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97.the risk of under reliance 信赖不足风险 lND[anB!
98.the risk of over reliance 信赖过度风险 Kxn7sL$]=F
99.the risk of incorrect rejection 误拒风险 Qx;A; n!lw
100. the risk of incorrect acceptance 误受风险 `?x$J
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101.working trial balance 试算平衡表 .a*$WGb
102.index and cross-referencing 索引和交叉索引 "> 3@<f>
103.cash receipt 现金收入 cy 4'q?r
104.cash disbursement 现金支出 dI-5%Um
105.bank statement 银行对账单 pC-OZ0
106.bank reconciliation 银行存款余额调节表 ''uI+>Y
107.balance sheet date 资产负债表日 iC]lO
108.net realizable value 可变现净值 aTsfl
109.storeroom 仓库 R6;>RRU_
110.sale invoice 销售发票 rLxX^[Fp3
111.price list 价目表 +pvJ?"J
112.positive confirmation request 积极式询证函 }=a4uCE
113.negative confirmation request 消极式询证函 U[l%oLra
114.purchase requisition 请购单 2r,'4%G
115.receiving report 验收报告 -(1\`g07
116.gross margin 毛利 l{9h8]^
117.manufacturing overhead 制造费用 Wi^rnr'Ss
118.material requisition 领料单 \aIy68rH,
119.inventory-taking 存货盘点 \BXVWE|
120.bond certificate 债券 BA,6f?ktXS
121.stock certificate 股票 8n5nHne
122.audit report 审计报告 x[UO1% _o-
123.entity 被审计单位 j_@3a)[NY
124.addressee of the audit report 审计报告的收件人 zF&UdS3
125.unqualified opinion 无保留意见 *GP_ut%
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 Cg pT(E\E
128.adverse opinion 否定意见