61.assessed level of material misstatement risk 重大错报风险的评估水平 0<@KG8@hI;
62.simall business 小规模企业 q`a'gJx#y
63.accounting system 会计系统 lh7#t#
64.test of control 控制测试 At>DjKx]O
65.walk-through test 穿行测试 [ 5b--O
66.communication 沟通 xml7Uarc
67.flow chart 流程图 %E>Aw>]v
68.reperformance of internal control 重新执行 hH3RP{'=
69.audit evidence 审计证据 h"Q8b}$^)
70.substantive procedures 实质性程序 #x60xz
71.assertions 认定 Vwf$JdK%&l
72.esistence 存在 ,PW'#U:
73.occurrence 发生 uyWunpT
74.completeness 完整性 5H9z4-i x?
75.rights and obligations 权利和义务 _8J.fT$${
76.valuation and allocation 计价和分摊 ((;!<5-`s
77.cutoff 截止 "m8^zg hL
78.accuracy 准确性 6l
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79.classification 分类 :\c ^*K(9
80.inspection 检查 -3*]G^y2
81.supervision of counting 监盘 M"Hf :9Rk
82.observation 观察 ()?(I?II
83.confirmation 函证 FVbb2Y?R
84.computation 计算 @Uvz8*b6
85.analytical procedures 分析程序 2MIi=c:oqK
86.vouch 核对 G~[x
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87.trace 追查 BwpqNQN
88.audit sampling 审计抽样 .!3|&V'<
89.error 误差 4e7-0}0
90.expected error 预期误差 t%)7t9j
91.population 总体 -d/
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92.sampling risk 抽样风险 _J#zY-j
93.non- sampling risk 非抽样风险 o5PO=AN
94.sampling unit 抽样单位 gZXi]m&
95.statistical sampling 统计抽样 L`TLgH&?R
96.tolerable error 可容忍误差 1R%.p7@5QU
97.the risk of under reliance 信赖不足风险 ec;o\erPG
98.the risk of over reliance 信赖过度风险 v!-
pSa)3
99.the risk of incorrect rejection 误拒风险 pah'>dAL
100. the risk of incorrect acceptance 误受风险 z&\a:fJ&
101.working trial balance 试算平衡表 `/+>a8
102.index and cross-referencing 索引和交叉索引 V=l0(03j~
103.cash receipt 现金收入 _;y9$"A
104.cash disbursement 现金支出 {}przrU^c
105.bank statement 银行对账单 O=t_yy
106.bank reconciliation 银行存款余额调节表 a58H9w"u)
107.balance sheet date 资产负债表日 +\]\[6
108.net realizable value 可变现净值 *N<]Xy@
109.storeroom 仓库 eo?bL$A[s
110.sale invoice 销售发票 _|2:_N=
111.price list 价目表 <n$'voR7]
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 :3Ox~o
114.purchase requisition 请购单 ,&.!?0+
115.receiving report 验收报告 2F.;;Ab
116.gross margin 毛利 TIDO@NwF
117.manufacturing overhead 制造费用 H*R"ntI?w
118.material requisition 领料单 >tr}|>
119.inventory-taking 存货盘点 q3!bky\
120.bond certificate 债券 ED gag
121.stock certificate 股票 Dz/ "M=
122.audit report 审计报告 dZ@63a>>@
123.entity 被审计单位 p]TAELy
124.addressee of the audit report 审计报告的收件人 FW4<5~'
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 C,r;VyW6BI
127.disclaimer of opinion 无法表示意见 k4;7<j$ir
128.adverse opinion 否定意见