61.assessed level of material misstatement risk 重大错报风险的评估水平 S~+}_$
62.simall business 小规模企业 W@w#A]
63.accounting system 会计系统 (]Z%&>*
64.test of control 控制测试 S1pikwB
65.walk-through test 穿行测试 ,TTt<&c
66.communication 沟通 OLc/Vij;
67.flow chart 流程图 r"OVu~ND
68.reperformance of internal control 重新执行 lvi~GZ
69.audit evidence 审计证据 qb y!
70.substantive procedures 实质性程序 r%hnl9
71.assertions 认定 BzL>,um
72.esistence 存在 uhUC m
73.occurrence 发生 5taYm'
74.completeness 完整性 T<\Q4Coth
75.rights and obligations 权利和义务 {Slc6$
76.valuation and allocation 计价和分摊 c+/SvRx^>
77.cutoff 截止 B:=*lU.n
78.accuracy 准确性 DCv~^
79.classification 分类 =<I 90j~)
80.inspection 检查 tY<D\T
81.supervision of counting 监盘 !tGXh9g
82.observation 观察 _eAZ_@
83.confirmation 函证 o'@VDGS`
84.computation 计算 &[}T41
85.analytical procedures 分析程序 08&DP^NS
86.vouch 核对 '{j.5~4y
87.trace 追查 KTd,^h
88.audit sampling 审计抽样 8V%(SV
89.error 误差 @cNX\$J
90.expected error 预期误差 8Letpygm
91.population 总体 89:Y s=
92.sampling risk 抽样风险 XM$r,}B k
93.non- sampling risk 非抽样风险 +1Oi-$
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94.sampling unit 抽样单位 3k;*xjv6@
95.statistical sampling 统计抽样
^1M :wXr
96.tolerable error 可容忍误差 R_oj
K&%
97.the risk of under reliance 信赖不足风险 |HXI4MU"
98.the risk of over reliance 信赖过度风险 dI<s)!
99.the risk of incorrect rejection 误拒风险 {w.rcObIw+
100. the risk of incorrect acceptance 误受风险 c6cGl]FL
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 K'~wlO@O
103.cash receipt 现金收入 !']=7It{
104.cash disbursement 现金支出
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105.bank statement 银行对账单 ]?tsYXU j
106.bank reconciliation 银行存款余额调节表 ?fDF Rms
107.balance sheet date 资产负债表日 Y9ueE+6
108.net realizable value 可变现净值 wE:hl
109.storeroom 仓库 `/JJ\`Pu
110.sale invoice 销售发票 |D%i3@P&ZR
111.price list 价目表 dL'hC#!h
112.positive confirmation request 积极式询证函 't
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113.negative confirmation request 消极式询证函 oop''6`C%
114.purchase requisition 请购单 Er?Wg 09
115.receiving report 验收报告 L3P _
116.gross margin 毛利
Rm 1obP
117.manufacturing overhead 制造费用 E~]8>U?V
118.material requisition 领料单 SlI0p&2,
119.inventory-taking 存货盘点 Wq8Uq}~_g
120.bond certificate 债券 TjGe8L:
121.stock certificate 股票 .asHFT7]9
122.audit report 审计报告 ]Qe;+p9vU
123.entity 被审计单位 wxEFM)zr
124.addressee of the audit report 审计报告的收件人 (UPkb$Qc
125.unqualified opinion 无保留意见 2>0[^ .;"
126.qualified opinion 保留意见 rIp84}
127.disclaimer of opinion 无法表示意见 ,# rl"
128.adverse opinion 否定意见