61.assessed level of material misstatement risk 重大错报风险的评估水平 gKYn*
62.simall business 小规模企业 5@0c@Q
63.accounting system 会计系统
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64.test of control 控制测试 Bs# #3{ylu
65.walk-through test 穿行测试 LL[+QcH
66.communication 沟通 $hKgTf?
67.flow chart 流程图 W!X#:UM)
68.reperformance of internal control 重新执行 50I6:=@\\
69.audit evidence 审计证据 -
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70.substantive procedures 实质性程序 OW-+23)sj
71.assertions 认定 qWanr7n]@
72.esistence 存在 [w{ZP4d>
73.occurrence 发生 QlXy9-oJ"
74.completeness 完整性 qS2%U?S7
75.rights and obligations 权利和义务 ?0?'
76.valuation and allocation 计价和分摊 kkJg/:g
77.cutoff 截止 A%GJ|h,i
78.accuracy 准确性 UoLO#C0i
79.classification 分类 EXBfzK)a
80.inspection 检查 {xH
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81.supervision of counting 监盘 +\W"n_PPy
82.observation 观察 ]-}a{z
83.confirmation 函证 AoR`/tr,
84.computation 计算 qnA:[H;F
85.analytical procedures 分析程序 yjSN;3t71
86.vouch 核对 {'b8;x8h
87.trace 追查 [=9R5.)c
88.audit sampling 审计抽样 C$tSsw?A
89.error 误差 JBwTmOvQ
90.expected error 预期误差 #ERn 8k
91.population 总体 c^bA]l^a
92.sampling risk 抽样风险 ScTqnY$v
93.non- sampling risk 非抽样风险 V`H#|8\i
94.sampling unit 抽样单位 t{7l.>kf
95.statistical sampling 统计抽样 "~[Rwh?
96.tolerable error 可容忍误差 ;T_9;RU<'b
97.the risk of under reliance 信赖不足风险 !e7vc[N
98.the risk of over reliance 信赖过度风险 TtvS|09p;
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 #>,cc?H-
101.working trial balance 试算平衡表 g@U#Y#b@"
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 gO/(/e>P
104.cash disbursement 现金支出 AzV5Re8M
105.bank statement 银行对账单 <
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106.bank reconciliation 银行存款余额调节表 7'8O*EoB'
107.balance sheet date 资产负债表日 :D,YR(])
108.net realizable value 可变现净值 /Mk)H
d
109.storeroom 仓库 gON6jnDO
110.sale invoice 销售发票 $e_ps~{7$
111.price list 价目表 E??%)q
112.positive confirmation request 积极式询证函 x'KsQlI/
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 jG2w(h/"
115.receiving report 验收报告 7 dzE"m
116.gross margin 毛利 VsmL#@E
117.manufacturing overhead 制造费用 |H A7 C
118.material requisition 领料单 UQ8x#(`ak
119.inventory-taking 存货盘点 ku{aOV%
120.bond certificate 债券 BmM,vllO
121.stock certificate 股票 L!p|RKz9X
122.audit report 审计报告 Lg?'1dg
123.entity 被审计单位 jgstx3
124.addressee of the audit report 审计报告的收件人 b1#=q0Zl
125.unqualified opinion 无保留意见 $"i690
126.qualified opinion 保留意见 "h2Ny#
127.disclaimer of opinion 无法表示意见 f8 jaMn9o
128.adverse opinion 否定意见