61.assessed level of material misstatement risk 重大错报风险的评估水平 RH1U_gp4 ]
62.simall business 小规模企业 LE Jlo%M
63.accounting system 会计系统 ug>]U ~0
64.test of control 控制测试 fG^7@Jw:G
65.walk-through test 穿行测试 &s_}u%iC
66.communication 沟通 ;2 \<M6
67.flow chart 流程图 ROcY'-
68.reperformance of internal control 重新执行 ook' u}h
69.audit evidence 审计证据 qRWJ-T:!F
70.substantive procedures 实质性程序 ^O?l9(=/u
71.assertions 认定 k0R,!F
72.esistence 存在 7Co3P@@
73.occurrence 发生 c lq
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74.completeness 完整性 6NP`P j R
75.rights and obligations 权利和义务 Cf.WO %?P
76.valuation and allocation 计价和分摊 XP3QBq
77.cutoff 截止 ,(zcl$A[
78.accuracy 准确性 B&to&|jf
79.classification 分类 4ZSfz#
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80.inspection 检查 UEk|8yq
81.supervision of counting 监盘 DWHOSXA4
82.observation 观察 dICnB:SSB
83.confirmation 函证 QLxXp
84.computation 计算 Ul7,k\q@
85.analytical procedures 分析程序 Z{j!s6Y@{
86.vouch 核对 $v2S;UB v*
87.trace 追查 _
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88.audit sampling 审计抽样 |8b$x| B
89.error 误差 })Ix.!p
90.expected error 预期误差 * <Nk%`
91.population 总体 |YMzp8Da(
92.sampling risk 抽样风险 UzP@{?
93.non- sampling risk 非抽样风险 ci#Zvhtkr
94.sampling unit 抽样单位 ,=x.aX
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95.statistical sampling 统计抽样 #h}IUR
96.tolerable error 可容忍误差 R|d^M&K,
97.the risk of under reliance 信赖不足风险 ~{kA) :
98.the risk of over reliance 信赖过度风险 >&4I.nA
99.the risk of incorrect rejection 误拒风险 _%C_uBLi
100. the risk of incorrect acceptance 误受风险 G*kXWEx
101.working trial balance 试算平衡表 pb $ An<P
102.index and cross-referencing 索引和交叉索引 c9>8IW
103.cash receipt 现金收入 j X^&4f
104.cash disbursement 现金支出 bUEt0wRR
105.bank statement 银行对账单 n:{-Vvt
106.bank reconciliation 银行存款余额调节表 .je~qo)
107.balance sheet date 资产负债表日 hv_pb#1Ks
108.net realizable value 可变现净值 8tG/VE[
109.storeroom 仓库 !IQfeoT
110.sale invoice 销售发票 |>m# m*{S
111.price list 价目表 BHiw!S<
112.positive confirmation request 积极式询证函 Q7OnhGA
113.negative confirmation request 消极式询证函 ;+#za?w
114.purchase requisition 请购单 N
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115.receiving report 验收报告 3/#R9J#
116.gross margin 毛利 FN8=YUYK%
117.manufacturing overhead 制造费用 ,
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118.material requisition 领料单 gXJ19zB+
119.inventory-taking 存货盘点 hA&j?{
120.bond certificate 债券 8z3I~yL_`+
121.stock certificate 股票 9, sCJ5bb"
122.audit report 审计报告 Z n"TG/:
123.entity 被审计单位 n8y ,{|
124.addressee of the audit report 审计报告的收件人 LmT[N
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125.unqualified opinion 无保留意见 `eA&C4oFOO
126.qualified opinion 保留意见 0YTtA]|`4
127.disclaimer of opinion 无法表示意见 W6!4Qyn
128.adverse opinion 否定意见