61.assessed level of material misstatement risk 重大错报风险的评估水平 HEN9D/O=
62.simall business 小规模企业 cXH?'q'vZ
63.accounting system 会计系统 H>9$L~
64.test of control 控制测试 b7mP~]V
65.walk-through test 穿行测试 }"tYb6*
66.communication 沟通
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67.flow chart 流程图
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68.reperformance of internal control 重新执行 4ebGAg ?_
69.audit evidence 审计证据 _;W|iUreb
70.substantive procedures 实质性程序 z0Hh8*
71.assertions 认定 fsu"Lc
72.esistence 存在 R 5zV=N
73.occurrence 发生 Lq^/Z4L
74.completeness 完整性 K)OlCpHc
75.rights and obligations 权利和义务 EZV$1pa
76.valuation and allocation 计价和分摊 x #g,l2_!
77.cutoff 截止 dGjvSK<1@
78.accuracy 准确性 krU2S-
79.classification 分类 Kfl+8UR5=
80.inspection 检查 u{ /gjv
81.supervision of counting 监盘 Jsl,r+'H
82.observation 观察 +a;j>hh
83.confirmation 函证 9
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84.computation 计算 >s
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85.analytical procedures 分析程序 &5<lQ1
86.vouch 核对 &h-1Z}
87.trace 追查 L_|Y_=r."
88.audit sampling 审计抽样 HY:n{=o
89.error 误差 _u;
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90.expected error 预期误差 =|/b[Gd(
91.population 总体 !$HWUxM;p
92.sampling risk 抽样风险 i`;I"oY4
93.non- sampling risk 非抽样风险 :QNEA3Q
94.sampling unit 抽样单位 107SXYdhI
95.statistical sampling 统计抽样 wDk[)9#A
96.tolerable error 可容忍误差 {[+gM?
97.the risk of under reliance 信赖不足风险 =%p{"<
98.the risk of over reliance 信赖过度风险 pV8,b
99.the risk of incorrect rejection 误拒风险 }2S \-
100. the risk of incorrect acceptance 误受风险 Kkm7L-
101.working trial balance 试算平衡表 `shB[Lt
102.index and cross-referencing 索引和交叉索引 >xN^#$ng}
103.cash receipt 现金收入 \N)FUYo
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104.cash disbursement 现金支出 +nuQC{^>
105.bank statement 银行对账单 |%} ?*|-
106.bank reconciliation 银行存款余额调节表 Z[VKB3Pb8
107.balance sheet date 资产负债表日 Df9}YI;?
108.net realizable value 可变现净值 !p$V7pFu6
109.storeroom 仓库 FW4 hqgE@
110.sale invoice 销售发票 >vhyKq|g<
111.price list 价目表 n_Z8%|h
112.positive confirmation request 积极式询证函 TH-^tw
113.negative confirmation request 消极式询证函 t
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114.purchase requisition 请购单 1N&U{#4
115.receiving report 验收报告 gE&f}M-
116.gross margin 毛利 Velmq'n
117.manufacturing overhead 制造费用 ;&!l2 UB%
118.material requisition 领料单 2%I:s6r
119.inventory-taking 存货盘点 T>?~eYHXs
120.bond certificate 债券 cD\Qt9EI
121.stock certificate 股票 VO9<:R
122.audit report 审计报告 ,\M'jV"SK
123.entity 被审计单位 T-\,r
124.addressee of the audit report 审计报告的收件人 7)T+!>
125.unqualified opinion 无保留意见 SO%5 ts
126.qualified opinion 保留意见 $l
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127.disclaimer of opinion 无法表示意见 jL# ak V
128.adverse opinion 否定意见