61.assessed level of material misstatement risk 重大错报风险的评估水平 "l0z?u
62.simall business 小规模企业 d;1%Ei3K
63.accounting system 会计系统 Gzy"$t
64.test of control 控制测试 K'z|a{ru.{
65.walk-through test 穿行测试 /sVy"48-
66.communication 沟通 kH:! 7L_=
67.flow chart 流程图 ?[{_*qh
68.reperformance of internal control 重新执行 !@j5 yYf
69.audit evidence 审计证据 (ns>z7
70.substantive procedures 实质性程序 CJ0{>?
71.assertions 认定 $KDH"J
72.esistence 存在 LA?h +)
73.occurrence 发生 9,8}4Y=GVI
74.completeness 完整性 X;`XkOjk
75.rights and obligations 权利和义务 6
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76.valuation and allocation 计价和分摊 F#d`nZ=M
77.cutoff 截止 h2M>4c
78.accuracy 准确性 t*X
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79.classification 分类 )"SP >2}
80.inspection 检查 ;.*n77Y
81.supervision of counting 监盘 a?&{eMEe}
82.observation 观察 .[YM0dt
83.confirmation 函证 mc37Y.
84.computation 计算 ';<gc5EK
85.analytical procedures 分析程序 2 VgFP3
86.vouch 核对 lxsBXX Zg
87.trace 追查 %C}TdG(C
88.audit sampling 审计抽样 ~:8}Bz2!5
89.error 误差 9[#9c
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90.expected error 预期误差 ]!l]^/.
91.population 总体 8bl&-F`
92.sampling risk 抽样风险 o\ss
93.non- sampling risk 非抽样风险 o1I8l7
94.sampling unit 抽样单位 W !.F\H,(
95.statistical sampling 统计抽样 7ip$#pzo
96.tolerable error 可容忍误差 rO#WG}E<"
97.the risk of under reliance 信赖不足风险 :mOHR&2xR%
98.the risk of over reliance 信赖过度风险 !I3_KuJ5
99.the risk of incorrect rejection 误拒风险 /q.iUwSK>
100. the risk of incorrect acceptance 误受风险 Ci{,e%
101.working trial balance 试算平衡表 sJA` A
102.index and cross-referencing 索引和交叉索引 @0js=3!2
103.cash receipt 现金收入 "zpc)'$L=
104.cash disbursement 现金支出 M3>c?,O)J
105.bank statement 银行对账单 Qv~KGd9
106.bank reconciliation 银行存款余额调节表 ! n@*6
107.balance sheet date 资产负债表日 _G9vsi
108.net realizable value 可变现净值 dw6U}
109.storeroom 仓库 ~cHpA;x9<^
110.sale invoice 销售发票 RE*;_DF
111.price list 价目表 jV:Krk6T<
112.positive confirmation request 积极式询证函 +
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113.negative confirmation request 消极式询证函 kY e3A&J
114.purchase requisition 请购单 7;]n+QRfm
115.receiving report 验收报告
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116.gross margin 毛利 HP`dfo
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117.manufacturing overhead 制造费用 Pr|:nJs
118.material requisition 领料单 ){'Ef_/R
119.inventory-taking 存货盘点 ^Bkwbj
120.bond certificate 债券 j^ y9+W_b
121.stock certificate 股票 yWsJa)e3*@
122.audit report 审计报告 {& Pk$Q!
123.entity 被审计单位 \J@i:J6x$1
124.addressee of the audit report 审计报告的收件人 x}acxu 2H7
125.unqualified opinion 无保留意见 os<YfMM<:/
126.qualified opinion 保留意见 I.V?O}
127.disclaimer of opinion 无法表示意见 #2&DDy)Bf
128.adverse opinion 否定意见