61.assessed level of material misstatement risk 重大错报风险的评估水平 VBq|j"o0"
62.simall business 小规模企业 pybE0]
63.accounting system 会计系统 Z!foD^&R
64.test of control 控制测试 66C_XT
65.walk-through test 穿行测试 qx f8f
66.communication 沟通 `)TuZP_)
67.flow chart 流程图 i}=n6
68.reperformance of internal control 重新执行 WvN{f*
69.audit evidence 审计证据 y"T(Unvc
70.substantive procedures 实质性程序 C-tkYP
71.assertions 认定 FByA4VxB
72.esistence 存在 _uq[D`=
73.occurrence 发生 4d63+iM+}
74.completeness 完整性 ,JqCxb9
75.rights and obligations 权利和义务 #D ]P3
76.valuation and allocation 计价和分摊 }Hy4^2B
77.cutoff 截止 PdqyNn=
78.accuracy 准确性 |7)oX
79.classification 分类 *b,4qMr
80.inspection 检查 9,cMb)=0
81.supervision of counting 监盘 _@@.VmZL
82.observation 观察 $i|d=D&t
83.confirmation 函证 e5$S2o~JF
84.computation 计算 wBI>H
7A
85.analytical procedures 分析程序 3,y zRb
86.vouch 核对 :y1,OR/k
87.trace 追查 xU;/LJ6
88.audit sampling 审计抽样 ngOGo =
89.error 误差 t_kRYdW 9
90.expected error 预期误差
QX$3"AZ~
91.population 总体 =:*2t
92.sampling risk 抽样风险 Y6RbRcJw
93.non- sampling risk 非抽样风险 {NUI8AL46A
94.sampling unit 抽样单位 1!W'0LPM
95.statistical sampling 统计抽样 @MKf$O4K
96.tolerable error 可容忍误差 S1a6uE
97.the risk of under reliance 信赖不足风险 E RjMe'q4
98.the risk of over reliance 信赖过度风险 4`/Td?THx
99.the risk of incorrect rejection 误拒风险 '1"vwXJ"
100. the risk of incorrect acceptance 误受风险 x(7Q5Uk\
101.working trial balance 试算平衡表 vw6DHN)k
102.index and cross-referencing 索引和交叉索引 YB]{gm2
103.cash receipt 现金收入 R q`j|tY
104.cash disbursement 现金支出 xQDWnpFc
105.bank statement 银行对账单 H(tT8Q5i
106.bank reconciliation 银行存款余额调节表 {F ',e~}s
107.balance sheet date 资产负债表日 UIC~%?oIA
108.net realizable value 可变现净值 F$@(0c
109.storeroom 仓库 |+Cd2[hN
110.sale invoice 销售发票 9xOTR#B:_V
111.price list 价目表 2" u,f
112.positive confirmation request 积极式询证函 @tlWyUju
113.negative confirmation request 消极式询证函 & ^;3S*p
114.purchase requisition 请购单 3c+ps;nh
115.receiving report 验收报告 c2wgJH!g
116.gross margin 毛利 s"~3.J
117.manufacturing overhead 制造费用 p&2oe\j$,
118.material requisition 领料单 9`tSg!YOh
119.inventory-taking 存货盘点 heScIe
N^`
120.bond certificate 债券 r2m&z%N&
121.stock certificate 股票 e=`=7H4P
122.audit report 审计报告 ^{a_:r"
123.entity 被审计单位 m,)o&ix1
124.addressee of the audit report 审计报告的收件人 @a (-U.CZ
125.unqualified opinion 无保留意见 ?N=`}}Ky-
126.qualified opinion 保留意见 K(#O@Wmjq
127.disclaimer of opinion 无法表示意见 mo"1|Q&
128.adverse opinion 否定意见