61.assessed level of material misstatement risk 重大错报风险的评估水平 {1aAm+
62.simall business 小规模企业 4E>(Y98
63.accounting system 会计系统 <o+
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64.test of control 控制测试 e<4z)
65.walk-through test 穿行测试 -ZP&zOsDr
66.communication 沟通 /8}+#h)[
67.flow chart 流程图 h50StZ8Yr
68.reperformance of internal control 重新执行 dV{Hn {(
69.audit evidence 审计证据 RRqMwy>%
70.substantive procedures 实质性程序 ^P/D8cXa4
71.assertions 认定 Db=>7@h3C
72.esistence 存在 k8e"5 he
73.occurrence 发生 Oq,.Kz
74.completeness 完整性 J&:W4\ m
75.rights and obligations 权利和义务 ?d<:V.1U@
76.valuation and allocation 计价和分摊 51qIo 4$
77.cutoff 截止 rA,Y_1b *
78.accuracy 准确性 9*;isMkq<
79.classification 分类 W \}}gIEM+
80.inspection 检查 93IOG{OAY
81.supervision of counting 监盘 N&APqT
82.observation 观察
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83.confirmation 函证 F/*fQAa"
84.computation 计算 :{:?D\%6
85.analytical procedures 分析程序 CQ.4,S}6'
86.vouch 核对 O2]r]9sh*
87.trace 追查 i @9Qb
88.audit sampling 审计抽样 ;"Y;l=9_
89.error 误差 xdfvme[
90.expected error 预期误差 IIQ3|eZ
91.population 总体 Kn#xY3W6
92.sampling risk 抽样风险 E#$_uZ4
93.non- sampling risk 非抽样风险 _8li4;F
94.sampling unit 抽样单位 OF<n T
95.statistical sampling 统计抽样 G^rh*cb K
96.tolerable error 可容忍误差 7e4tUAiuU
97.the risk of under reliance 信赖不足风险 b?] S&)"9
98.the risk of over reliance 信赖过度风险 (U'7Fc
99.the risk of incorrect rejection 误拒风险 wYQ1Z
100. the risk of incorrect acceptance 误受风险 8U<.16+5Q
101.working trial balance 试算平衡表 4zqE?$HM'
102.index and cross-referencing 索引和交叉索引 /-{O\7-D
103.cash receipt 现金收入 "aWX:WL&}s
104.cash disbursement 现金支出 >9tkx/J
105.bank statement 银行对账单 +z(,A
106.bank reconciliation 银行存款余额调节表 k]$E8[.t
107.balance sheet date 资产负债表日 b6!Q!:GO&
108.net realizable value 可变现净值 ~I\r1Wj;
109.storeroom 仓库 pmW6~%}*
110.sale invoice 销售发票 j+13H+dN
111.price list 价目表 )_b@~fC
112.positive confirmation request 积极式询证函 H]i+o6
113.negative confirmation request 消极式询证函 1s}``1>
114.purchase requisition 请购单 p=-B~:
115.receiving report 验收报告 [wy3Ld
116.gross margin 毛利 TtwJ,&b
117.manufacturing overhead 制造费用 _N,KHxsG8B
118.material requisition 领料单 <[3lV)~t
119.inventory-taking 存货盘点 vQBY1-S
120.bond certificate 债券 TFJ{fLG
121.stock certificate 股票 KSgQ:_u4}
122.audit report 审计报告 j |'#5H`
123.entity 被审计单位 1!;"bHpk
124.addressee of the audit report 审计报告的收件人 >^T,U0T])
125.unqualified opinion 无保留意见 o
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126.qualified opinion 保留意见 y13CR2t6
127.disclaimer of opinion 无法表示意见 vN0L(B
128.adverse opinion 否定意见