61.assessed level of material misstatement risk 重大错报风险的评估水平 (`pd>
62.simall business 小规模企业 'WW['
63.accounting system 会计系统 Q~p[jQ,4wZ
64.test of control 控制测试 |p7k2wzN
65.walk-through test 穿行测试 uJP9J U
66.communication 沟通 K{)YnY_E;
67.flow chart 流程图 -gP4| r8&
68.reperformance of internal control 重新执行 LFx*_3a
69.audit evidence 审计证据 t,2Q~ied=
70.substantive procedures 实质性程序 )@]Y1r4U
71.assertions 认定 /}Z0\,
72.esistence 存在
NI^[7.2
73.occurrence 发生 DNy1} 3wg
74.completeness 完整性 ?*~Pgh >uL
75.rights and obligations 权利和义务 |$vhu`]Z@^
76.valuation and allocation 计价和分摊 lilKYrUmG
77.cutoff 截止
e8TJ =}\
78.accuracy 准确性 u/% 4WgA
79.classification 分类 Z-!W#
80.inspection 检查 jaj."v
81.supervision of counting 监盘 /!*gH1s
82.observation 观察 $^2 j#]uX
83.confirmation 函证 VvO/
84.computation 计算 myj^c>1Iz
85.analytical procedures 分析程序 3??*G8Yp
86.vouch 核对 VS#i>nlT
87.trace 追查 hupYiI~
88.audit sampling 审计抽样 #]yb;L
89.error 误差 "/)}Cc,L
90.expected error 预期误差 %0PZZl5b
91.population 总体 o'3t(dyyH
92.sampling risk 抽样风险 'M*+HY\.0
93.non- sampling risk 非抽样风险 ~?pF'3q
94.sampling unit 抽样单位 BW>f@;egg
95.statistical sampling 统计抽样 ZcXqH7`r
96.tolerable error 可容忍误差 }xl
@:Qo
97.the risk of under reliance 信赖不足风险 z90=,wd
98.the risk of over reliance 信赖过度风险 $?OuY*ZeY9
99.the risk of incorrect rejection 误拒风险 HHbkR2H1
100. the risk of incorrect acceptance 误受风险 G}tq'#]E{z
101.working trial balance 试算平衡表 &\\
iD :J
102.index and cross-referencing 索引和交叉索引 SR#%gR_SC
103.cash receipt 现金收入 w@Pc7$EP
104.cash disbursement 现金支出 }{^i*T5rl
105.bank statement 银行对账单 [`^x;*C
106.bank reconciliation 银行存款余额调节表 a; Ihv#q
107.balance sheet date 资产负债表日 sa~.qmqu
108.net realizable value 可变现净值 >sE5zj|V
109.storeroom 仓库 {)eV) 2a
110.sale invoice 销售发票 m6bI<C3^5
111.price list 价目表 W39R)sra
112.positive confirmation request 积极式询证函 Cm;WQuv@
113.negative confirmation request 消极式询证函 Riq5Au?*)
114.purchase requisition 请购单 8VLr*83~8
115.receiving report 验收报告 2#nn}HEOC
116.gross margin 毛利 ?o h3t
117.manufacturing overhead 制造费用 A$RN7#
118.material requisition 领料单 dG|srgk+
119.inventory-taking 存货盘点 C!SB5G>OH
120.bond certificate 债券 ]?L?q2>&
121.stock certificate 股票 HFwT
122.audit report 审计报告 G!uQ|
<(
123.entity 被审计单位 yZ aQ{]"
124.addressee of the audit report 审计报告的收件人 L4aT=of-
125.unqualified opinion 无保留意见 nMcd(&`N
126.qualified opinion 保留意见 #(
@dN+
127.disclaimer of opinion 无法表示意见 RIUJ20PfYQ
128.adverse opinion 否定意见