61.assessed level of material misstatement risk 重大错报风险的评估水平 )<;Y-u.UW
62.simall business 小规模企业 l2rd9-T
63.accounting system 会计系统 "ZoRZ'i
64.test of control 控制测试 >#~& -3
65.walk-through test 穿行测试 |[ k.ii6iO
66.communication 沟通 `nv~NLkl
67.flow chart 流程图 RD'Q :W
68.reperformance of internal control 重新执行 37 ,
69.audit evidence 审计证据 %D}kD6=
70.substantive procedures 实质性程序 LW'D?p#
71.assertions 认定 2%@4]
72.esistence 存在 E=CsIK
73.occurrence 发生 #Z`q+@@]A
74.completeness 完整性 8 \ +T8(m
75.rights and obligations 权利和义务 R_ ,U Mt
76.valuation and allocation 计价和分摊 >G*eNn
77.cutoff 截止 A8fOQ
78.accuracy 准确性 so)[59M7
79.classification 分类 Mxsa-?R;v
80.inspection 检查 K>r,(zgVc
81.supervision of counting 监盘 y'~U%,ki6
82.observation 观察 !&ayYu##{
83.confirmation 函证 g
G:Vt}N
84.computation 计算 ZaDyg"Tw+
85.analytical procedures 分析程序 XQs1eP'{
86.vouch 核对 |\<`Ib4j
87.trace 追查 RLynEV;]
88.audit sampling 审计抽样 %C'?@,7C
89.error 误差 K{cD+=]{
90.expected error 预期误差 W*4-.*U8a
91.population 总体 ogtEAv~e7N
92.sampling risk 抽样风险 #ASz;$P
93.non- sampling risk 非抽样风险 Y1OkkcPb{
94.sampling unit 抽样单位 YX7L?=;.@
95.statistical sampling 统计抽样 S)k*?dQ##R
96.tolerable error 可容忍误差 ~xfP:[u
97.the risk of under reliance 信赖不足风险 !M]uL&:
98.the risk of over reliance 信赖过度风险
(GuzN
99.the risk of incorrect rejection 误拒风险 /-ch`u md
100. the risk of incorrect acceptance 误受风险 ?(y*nD[a
101.working trial balance 试算平衡表 3n1;G8Nf
102.index and cross-referencing 索引和交叉索引 `d
+Da=L
103.cash receipt 现金收入 ,p@y]
cr
104.cash disbursement 现金支出 1k5Who@
105.bank statement 银行对账单 +p_CN*10H
106.bank reconciliation 银行存款余额调节表
|vwVghC
107.balance sheet date 资产负债表日 5C*Pd
Wpl
108.net realizable value 可变现净值 FQ2
109.storeroom 仓库 |zNX=mAV
110.sale invoice 销售发票 c9'vDTE%~
111.price list 价目表 ?)?Ng}
112.positive confirmation request 积极式询证函 Ic:(Gi- %
113.negative confirmation request 消极式询证函 Ovt.!8
114.purchase requisition 请购单 M~#g RAUJ
115.receiving report 验收报告 =Z3 F1Cq?
116.gross margin 毛利 9ni1f{k
117.manufacturing overhead 制造费用 AGO+p(6d=g
118.material requisition 领料单 <#y[gTJ<'>
119.inventory-taking 存货盘点 >~sI8czR*
120.bond certificate 债券 @= Uh',F
121.stock certificate 股票 -.@r#d/
122.audit report 审计报告 eRstD>r
123.entity 被审计单位 VimE@ Hz
124.addressee of the audit report 审计报告的收件人 hh)`645=x
125.unqualified opinion 无保留意见 cAqLE\h
126.qualified opinion 保留意见 %2/EaaR
127.disclaimer of opinion 无法表示意见 qIE9$7*X
128.adverse opinion 否定意见