61.assessed level of material misstatement risk 重大错报风险的评估水平 [a+4gy
62.simall business 小规模企业 >]?Jrs
63.accounting system 会计系统
j!CU
64.test of control 控制测试 Z"N(=B
65.walk-through test 穿行测试 j`Nh7+qs
66.communication 沟通 *o2#eI
67.flow chart 流程图 /=ACdJ
68.reperformance of internal control 重新执行 xXPUrv5zO
69.audit evidence 审计证据 g
z`*|h
70.substantive procedures 实质性程序 N1s.3`
71.assertions 认定 Z fqQ{_
72.esistence 存在 |Cq8%
73.occurrence 发生 /x
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74.completeness 完整性 %t{Sb4XZ4k
75.rights and obligations 权利和义务 <vLdBfw&N
76.valuation and allocation 计价和分摊 xfes_v""
77.cutoff 截止 #~*XDWvIS~
78.accuracy 准确性 DA=
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79.classification 分类 \N yr=<c
80.inspection 检查 ex=)H%_|
81.supervision of counting 监盘 ;x16shH
82.observation 观察 6~3jn+K$1
83.confirmation 函证 $>(9~Yh0
84.computation 计算 )Oo2<:"
85.analytical procedures 分析程序 *@~`d*d
86.vouch 核对 XK3!V|y`
87.trace 追查 ]p\u$VY9
88.audit sampling 审计抽样 K7S754m
89.error 误差 PJ0Jjoh"Y
90.expected error 预期误差 cp|:8 [
91.population 总体 =kF?_K N
92.sampling risk 抽样风险 Eh
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93.non- sampling risk 非抽样风险 J$#D:KaU:N
94.sampling unit 抽样单位 C|9[Al
95.statistical sampling 统计抽样 q$|0)
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96.tolerable error 可容忍误差 F6DxvyANr
97.the risk of under reliance 信赖不足风险 InP[yFV-z
98.the risk of over reliance 信赖过度风险 |;~nI'0O])
99.the risk of incorrect rejection 误拒风险 1O23"o5=
100. the risk of incorrect acceptance 误受风险 xg{VP7
101.working trial balance 试算平衡表 K:uQ#W.&
102.index and cross-referencing 索引和交叉索引 2*Va9HP!q
103.cash receipt 现金收入 '%);%y@v
104.cash disbursement 现金支出 9n-T5WP
105.bank statement 银行对账单 u*U_7Uw$
106.bank reconciliation 银行存款余额调节表 L%k67>
107.balance sheet date 资产负债表日 Z~:/#?/
108.net realizable value 可变现净值 T<XfZZ)l<`
109.storeroom 仓库 T^d#hl.U
110.sale invoice 销售发票 G I&qwA
111.price list 价目表 Oe/73|
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112.positive confirmation request 积极式询证函 BB0g}6M
113.negative confirmation request 消极式询证函 XNKtL]U}$
114.purchase requisition 请购单 -*r
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115.receiving report 验收报告 h)7v1,;w'
116.gross margin 毛利 2 aew6~
117.manufacturing overhead 制造费用 >,kL p|gA
118.material requisition 领料单 3>H2xh 3Y
119.inventory-taking 存货盘点 3Hy%SN(
120.bond certificate 债券 Tm%WWbc
121.stock certificate 股票 ?<Z)*CF)
122.audit report 审计报告 vwm|I
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123.entity 被审计单位 ,n^TN{#
124.addressee of the audit report 审计报告的收件人 o@Scz!"g
125.unqualified opinion 无保留意见 -<]\l3E&J
126.qualified opinion 保留意见 $ 9S>I'
127.disclaimer of opinion 无法表示意见 E1^aAlVSD
128.adverse opinion 否定意见