61.assessed level of material misstatement risk 重大错报风险的评估水平 SRk7gfP*q
62.simall business 小规模企业 6SAQDE
63.accounting system 会计系统 j&}B<f _6J
64.test of control 控制测试 ~[;{
65.walk-through test 穿行测试 h>Rpb#]
66.communication 沟通 JOHp?3 "4
67.flow chart 流程图 dh,7iQ
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68.reperformance of internal control 重新执行 -AeHY'T
69.audit evidence 审计证据 qid1b
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70.substantive procedures 实质性程序 B#4S/d{/
71.assertions 认定 |Kn^w4mN
72.esistence 存在 <M>#qd@c
73.occurrence 发生 e)og4
74.completeness 完整性 /
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75.rights and obligations 权利和义务 Q
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76.valuation and allocation 计价和分摊 %w%zv2d
77.cutoff 截止 Es,0'\m&
78.accuracy 准确性 Ua!Odju*w
79.classification 分类 v_.j/2U
80.inspection 检查 dK7 ^
81.supervision of counting 监盘 3?6 Ber y=
82.observation 观察 2X +7bM
83.confirmation 函证 EkV!hqs*
84.computation 计算 .Px,=56$X
85.analytical procedures 分析程序 otZ JY)
86.vouch 核对 ix+x3OCip
87.trace 追查 3g+\?L-c
88.audit sampling 审计抽样 th;]Vo
89.error 误差 ";58B}ki
90.expected error 预期误差 <#!8?o&i
91.population 总体 (N9`W
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92.sampling risk 抽样风险 "N]WL5$i
93.non- sampling risk 非抽样风险 [/n'@cjNZ
94.sampling unit 抽样单位 3pzOt&T|w
95.statistical sampling 统计抽样 s
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96.tolerable error 可容忍误差 _2x uzmz0
97.the risk of under reliance 信赖不足风险 7{8)ykBU^
98.the risk of over reliance 信赖过度风险 %hrsE5k^,
99.the risk of incorrect rejection 误拒风险 y& Gw.N}<r
100. the risk of incorrect acceptance 误受风险 %0go%_
101.working trial balance 试算平衡表 fG^7@Jw:G
102.index and cross-referencing 索引和交叉索引 R7y-#?
103.cash receipt 现金收入 ~9]Vy
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104.cash disbursement 现金支出 I\)N\move
105.bank statement 银行对账单 g!z8oPT
106.bank reconciliation 银行存款余额调节表 ^O?l9(=/u
107.balance sheet date 资产负债表日 `
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108.net realizable value 可变现净值 s
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109.storeroom 仓库 ([E#zrz%
110.sale invoice 销售发票 C5d/)aC
111.price list 价目表 Cf.WO %?P
112.positive confirmation request 积极式询证函 "1E?3PFJ
113.negative confirmation request 消极式询证函 vjY);aQ
114.purchase requisition 请购单 DB!uv[c
115.receiving report 验收报告
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116.gross margin 毛利 qsQ]M^@>
117.manufacturing overhead 制造费用 6B4hSqjh
118.material requisition 领料单 B/[hi%~
119.inventory-taking 存货盘点 =2Pz$q*ub
120.bond certificate 债券 75' Ua$
121.stock certificate 股票 N2 M?5fF
122.audit report 审计报告 ||bA
123.entity 被审计单位 IhtmD@H}
124.addressee of the audit report 审计报告的收件人 %!1@aL]pQ
125.unqualified opinion 无保留意见 1KNkl,E
126.qualified opinion 保留意见 aA!@;rR<yU
127.disclaimer of opinion 无法表示意见 eU<]h>2
128.adverse opinion 否定意见