61.assessed level of material misstatement risk 重大错报风险的评估水平 zR<{z
62.simall business 小规模企业 ,{PN6B
63.accounting system 会计系统 O2Qmz=%
64.test of control 控制测试 #yochxF_
65.walk-through test 穿行测试 Cw,a)XB
66.communication 沟通 4
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67.flow chart 流程图 -TF},V~
68.reperformance of internal control 重新执行 ESCN/ocV
69.audit evidence 审计证据 pTCD1)
70.substantive procedures 实质性程序 46=E- Tq
71.assertions 认定 g>VtPS5 y
72.esistence 存在 ]`$6=)_X
73.occurrence 发生 t`8Jz~G`
74.completeness 完整性 2 nyK'k
75.rights and obligations 权利和义务 v#?DWeaFS_
76.valuation and allocation 计价和分摊 ,/?J!W
@m
77.cutoff 截止 rr
tMd
78.accuracy 准确性 #&'S-XE+
79.classification 分类 LO_Xrj
80.inspection 检查 PEI$1
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81.supervision of counting 监盘 nX (bVT4i
82.observation 观察 t{]
6GlW
83.confirmation 函证 -s0SQe{!_
84.computation 计算 FEk9a^Xyx
85.analytical procedures 分析程序 BQ6$T&
86.vouch 核对 !0l|[c4 e>
87.trace 追查 16AlmegDk
88.audit sampling 审计抽样 +ywz@0nx
89.error 误差 9K&$8aD
90.expected error 预期误差 }rJqMZ]w
91.population 总体 X"TL'"?fo
92.sampling risk 抽样风险 XZOBK^,5^B
93.non- sampling risk 非抽样风险 >)WE3PT/O"
94.sampling unit 抽样单位 MGF!ZZ\
95.statistical sampling 统计抽样 DghyE`
96.tolerable error 可容忍误差 NOTG|\{
97.the risk of under reliance 信赖不足风险 f/sz/KC]~
98.the risk of over reliance 信赖过度风险 z -?\b^
99.the risk of incorrect rejection 误拒风险 j
EbmW*
100. the risk of incorrect acceptance 误受风险 7**zb"#y
101.working trial balance 试算平衡表 zu}uW,XH-
102.index and cross-referencing 索引和交叉索引 aG7Lm2{c"
103.cash receipt 现金收入 )j8'6tk)Z
104.cash disbursement 现金支出 TIp\-
105.bank statement 银行对账单 ~aotV1"D
106.bank reconciliation 银行存款余额调节表 - k0a((?
107.balance sheet date 资产负债表日 [\ku,yd%0
108.net realizable value 可变现净值 @g[ijs\
109.storeroom 仓库 X
IMh<
110.sale invoice 销售发票 f4S}Nga(
111.price list 价目表
@>z.chM;
112.positive confirmation request 积极式询证函 Jj]<SWh
113.negative confirmation request 消极式询证函 !*c%Dj
114.purchase requisition 请购单 5i6Ji(
115.receiving report 验收报告 3mo<O}}
116.gross margin 毛利 QHv]7&^rlj
117.manufacturing overhead 制造费用 ]4O!q}@Cd
118.material requisition 领料单 NkUY_rKPb
119.inventory-taking 存货盘点 eV_",W
120.bond certificate 债券 -d?<t}a
121.stock certificate 股票 IYe[IHny1
122.audit report 审计报告 S>5w=RK
123.entity 被审计单位 @^0}w k
124.addressee of the audit report 审计报告的收件人 "'DPb%o
125.unqualified opinion 无保留意见 67/@J)z0%
126.qualified opinion 保留意见 {v!w2p@
127.disclaimer of opinion 无法表示意见 /\ fR6|tJ
128.adverse opinion 否定意见