61.assessed level of material misstatement risk 重大错报风险的评估水平 ^*(*tS|M
62.simall business 小规模企业 COPH)Bdq.
63.accounting system 会计系统 I@IZ1
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64.test of control 控制测试 [mX/]31
65.walk-through test 穿行测试 .v;$sst5y
66.communication 沟通 ))f%3_H
67.flow chart 流程图 F0h`>{1%
68.reperformance of internal control 重新执行 o}H7;v8H
69.audit evidence 审计证据 A_3V1<
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70.substantive procedures 实质性程序 U5Say3r
71.assertions 认定 zvv<w@rX
72.esistence 存在 IGz92&y
73.occurrence 发生 pJ35M
74.completeness 完整性 <y#-I%ed
75.rights and obligations 权利和义务 DZo7T!
76.valuation and allocation 计价和分摊 5ZeE& vG2
77.cutoff 截止 NFq&a i
78.accuracy 准确性 fa7Z=:aG
79.classification 分类 [@d$XC]Qz
80.inspection 检查 5|S|S))_Q
81.supervision of counting 监盘 'q%56WAJ
82.observation 观察 x_Zi^ ]
83.confirmation 函证 0G`_dMN
84.computation 计算 i}teY{pyc
85.analytical procedures 分析程序 eX7dyM
86.vouch 核对 I^erMQn[ z
87.trace 追查 q
SR\=:$
88.audit sampling 审计抽样 lnuf_;0
89.error 误差 $D{KXkrd
90.expected error 预期误差 XFpII45
91.population 总体 c'M#va
92.sampling risk 抽样风险 sq
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93.non- sampling risk 非抽样风险 +vOlA#t%Z
94.sampling unit 抽样单位 |iN!V3#S
95.statistical sampling 统计抽样 i#Tm] ++
96.tolerable error 可容忍误差 ):"Z7~j=
97.the risk of under reliance 信赖不足风险 '<!
b}1w0
98.the risk of over reliance 信赖过度风险 Cm@e^l!
99.the risk of incorrect rejection 误拒风险 O[ tD7!1
100. the risk of incorrect acceptance 误受风险 ~uy{6U{&I
101.working trial balance 试算平衡表 gc``z9@Xg
102.index and cross-referencing 索引和交叉索引 7)&}riQ
103.cash receipt 现金收入 `-a](0QU
104.cash disbursement 现金支出 AX6z4G
105.bank statement 银行对账单 %:i; eUKR
106.bank reconciliation 银行存款余额调节表 Q9,H0r-%
107.balance sheet date 资产负债表日 _<tWy+.
108.net realizable value 可变现净值 GJ YXCi
109.storeroom 仓库 n0|oV(0FE
110.sale invoice 销售发票 V1y"
111.price list 价目表 G.v zz-yG
112.positive confirmation request 积极式询证函 MmUtBT
113.negative confirmation request 消极式询证函 {Up@\M
114.purchase requisition 请购单 ?,G
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115.receiving report 验收报告 nx{_^sK
116.gross margin 毛利 8!8 yA
117.manufacturing overhead 制造费用 b[5$$_[
118.material requisition 领料单 cp D=9k!*K
119.inventory-taking 存货盘点 5G5P#<Vv
120.bond certificate 债券 M "QT(u+
121.stock certificate 股票 .|>zQ(7YC
122.audit report 审计报告 @J J,$?
123.entity 被审计单位 Wp2b*B=-
124.addressee of the audit report 审计报告的收件人 6z;C~_BV
125.unqualified opinion 无保留意见 I+nKaN+8i
126.qualified opinion 保留意见 <}e2\x
127.disclaimer of opinion 无法表示意见 +?"N5%a%F
128.adverse opinion 否定意见