61.assessed level of material misstatement risk 重大错报风险的评估水平 VA%"IAl
62.simall business 小规模企业 eTF8B<?
63.accounting system 会计系统 a`-hLX)~Z
64.test of control 控制测试 YDNqW
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65.walk-through test 穿行测试 6|KX8\,A@
66.communication 沟通 @gqw]_W
67.flow chart 流程图 jSFN/C.9h
68.reperformance of internal control 重新执行 l'W+^
69.audit evidence 审计证据 |x6mkSf]ke
70.substantive procedures 实质性程序 FR}H$R7#
71.assertions 认定 4v|/+J6G
72.esistence 存在 ZW?7g+P
73.occurrence 发生 Ft7a\vn*B
74.completeness 完整性 bS<@Rd{g
75.rights and obligations 权利和义务 /,Rca1W
76.valuation and allocation 计价和分摊 BY0|exW
77.cutoff 截止 YF -w=Y6
78.accuracy 准确性 +^J-'7Vt
79.classification 分类 =GQ^uVf1
80.inspection 检查 +2zuIW.
81.supervision of counting 监盘 y@M}T{,/
82.observation 观察 VDTY<= Q
83.confirmation 函证 GVEWd/:X(
84.computation 计算 Su"_1~/2S
85.analytical procedures 分析程序 |sFe:TX
86.vouch 核对 ;-?ZI$
87.trace 追查 DVhTb
88.audit sampling 审计抽样 s3-ktZ@
89.error 误差 z}1
xy+
90.expected error 预期误差 |mk}@OEf
91.population 总体 uit-Q5@~
92.sampling risk 抽样风险 QklNw6,
93.non- sampling risk 非抽样风险 iw
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94.sampling unit 抽样单位 8'lhp2#h
95.statistical sampling 统计抽样 zcB2[eaV
96.tolerable error 可容忍误差 :Nz?<3R0\
97.the risk of under reliance 信赖不足风险 jAK{<7v4U
98.the risk of over reliance 信赖过度风险 %?f:"
99.the risk of incorrect rejection 误拒风险 *yaX:,'\$
100. the risk of incorrect acceptance 误受风险 "F"_G
101.working trial balance 试算平衡表 h_~|O[5|)
102.index and cross-referencing 索引和交叉索引 5!ubY
6Ph
103.cash receipt 现金收入 d_C4B
104.cash disbursement 现金支出 4$aO;Z_
105.bank statement 银行对账单 *9vA
+uN
106.bank reconciliation 银行存款余额调节表 }[z<iij4
107.balance sheet date 资产负债表日 DvX3/z#T
108.net realizable value 可变现净值 T;4`wB8@
109.storeroom 仓库 fT3*>^Uv
110.sale invoice 销售发票 ^QAiySR`0
111.price list 价目表 W3/ 7BW`
112.positive confirmation request 积极式询证函 qijcS2E6S
113.negative confirmation request 消极式询证函 V+qJrZ,i
114.purchase requisition 请购单 )M'UASB;8
115.receiving report 验收报告 20VVOnDY
116.gross margin 毛利 FxfL+}?Q
117.manufacturing overhead 制造费用 4C1FPrh
118.material requisition 领料单 ahtYSz_FM
119.inventory-taking 存货盘点 Yu^H*b
120.bond certificate 债券 "]m*816'
121.stock certificate 股票 R|1xXDLm*E
122.audit report 审计报告 ~*!u
123.entity 被审计单位 gKN}Of@^1
124.addressee of the audit report 审计报告的收件人 `4%;qLxngP
125.unqualified opinion 无保留意见
gt_XAH
126.qualified opinion 保留意见 y?#9>S >:\
127.disclaimer of opinion 无法表示意见 d;~ 3P
128.adverse opinion 否定意见