61.assessed level of material misstatement risk 重大错报风险的评估水平 lRentNg0b
62.simall business 小规模企业 WE=`8`Li
63.accounting system 会计系统 o&X!75^G>
64.test of control 控制测试 j@ =n|cq
65.walk-through test 穿行测试 T}fo:aB}
66.communication 沟通 :~`E@`/
67.flow chart 流程图 _-&Au%QNJ`
68.reperformance of internal control 重新执行 Q=>@:1=
69.audit evidence 审计证据 L$Ss]Ar=
70.substantive procedures 实质性程序 uTn(fs)D
71.assertions 认定 &)`A4bf%
72.esistence 存在 FIW*Nr
73.occurrence 发生 :%;K
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74.completeness 完整性 0y6nMI
75.rights and obligations 权利和义务 44b'40
76.valuation and allocation 计价和分摊 zvD$N-#`p
77.cutoff 截止 B Q".$(c
q
78.accuracy 准确性 ))AjX
79.classification 分类 r@iGMJx$
80.inspection 检查 |\elM[G"g
81.supervision of counting 监盘 K b{
82.observation 观察 qzmY]N+w|
83.confirmation 函证 b vUYLWzS
84.computation 计算 [j-]n#E=9y
85.analytical procedures 分析程序 ;m7$U
86.vouch 核对 dG6Mo76
87.trace 追查 m&o&XVC
88.audit sampling 审计抽样 8l)^#"ySA
89.error 误差 q.rn ZU
90.expected error 预期误差 O/0m|~`iY
91.population 总体 syV&Ds)
92.sampling risk 抽样风险 ~6
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93.non- sampling risk 非抽样风险 aS62S9nwX
94.sampling unit 抽样单位 y%3Yr?]
95.statistical sampling 统计抽样 .GkH^9THP
96.tolerable error 可容忍误差 :?yv0Iu
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 /Nb&e
99.the risk of incorrect rejection 误拒风险 E!jM&\Z j
100. the risk of incorrect acceptance 误受风险 eWcS>N
101.working trial balance 试算平衡表 Z]"ktb;+[
102.index and cross-referencing 索引和交叉索引 !QP~#a%
103.cash receipt 现金收入 .:$%3#N$(Y
104.cash disbursement 现金支出 %mh
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105.bank statement 银行对账单 ;M\H#%G.
106.bank reconciliation 银行存款余额调节表 mp!6MO Q
107.balance sheet date 资产负债表日 a?&oOQd-iP
108.net realizable value 可变现净值 ezy0m}@
109.storeroom 仓库 [;#}BlbN
110.sale invoice 销售发票 3Pkzzyk_|D
111.price list 价目表 [V}I34UN
112.positive confirmation request 积极式询证函 Bd)Qz(>rw
113.negative confirmation request 消极式询证函 HWD
114.purchase requisition 请购单 k`kmmb>
115.receiving report 验收报告 3 uhwoE
116.gross margin 毛利 ;o"}7'4*R%
117.manufacturing overhead 制造费用 Rq9v+Xq2
118.material requisition 领料单 z8jQaI]j
119.inventory-taking 存货盘点 B9Y "J
120.bond certificate 债券 |.)dOk,o
121.stock certificate 股票 vM|?;QM
122.audit report 审计报告 c,4UnEoCR
123.entity 被审计单位 vU&gFEWg
124.addressee of the audit report 审计报告的收件人 ,Q >u
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125.unqualified opinion 无保留意见 ~kw[Aw3?D\
126.qualified opinion 保留意见 (fb&5=Wzw
127.disclaimer of opinion 无法表示意见 (&+
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128.adverse opinion 否定意见