61.assessed level of material misstatement risk 重大错报风险的评估水平 DI_mF#5q
62.simall business 小规模企业 L6m'u6:1{
63.accounting system 会计系统 qb Q> z+c
64.test of control 控制测试 ]l%j>Vb!L
65.walk-through test 穿行测试 _D~a4tgS
66.communication 沟通 ~J|0G6H
67.flow chart 流程图 Gkl#s7'
68.reperformance of internal control 重新执行 cnR>)9sX
69.audit evidence 审计证据 c\Dv3bF
70.substantive procedures 实质性程序 X_lNnk
71.assertions 认定 t`Sh!e
72.esistence 存在 uyj5}F+O
73.occurrence 发生 rhrlEf@
74.completeness 完整性 AF
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75.rights and obligations 权利和义务 )Ii=8etdv
76.valuation and allocation 计价和分摊 Z
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77.cutoff 截止 J?&9ofj&
78.accuracy 准确性 DCj!m<Y&
79.classification 分类 <Wpz\U
80.inspection 检查 ?CIa)dhu
81.supervision of counting 监盘 S'txY\
82.observation 观察 9g7T~|P
83.confirmation 函证 KvQ9R!V
84.computation 计算 M-NR!? 9
85.analytical procedures 分析程序 ,0~=9dR
86.vouch 核对 D<MtLwH
87.trace 追查 9;PtYdJ8
88.audit sampling 审计抽样 WI%,m~
89.error 误差 -a3C3!!
90.expected error 预期误差 >_@J&vC
91.population 总体 [(C lvGx
92.sampling risk 抽样风险 i|t$sBIh
93.non- sampling risk 非抽样风险 %]-tA,u
94.sampling unit 抽样单位 ;/v^@
95.statistical sampling 统计抽样 |
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96.tolerable error 可容忍误差 %\A~w3 E
97.the risk of under reliance 信赖不足风险 C<3An_Dy
98.the risk of over reliance 信赖过度风险 m`/OO;/;
99.the risk of incorrect rejection 误拒风险 FX{Sb"
100. the risk of incorrect acceptance 误受风险 aa|xZ
101.working trial balance 试算平衡表 \|M z'*
102.index and cross-referencing 索引和交叉索引 fIu/*PFPVY
103.cash receipt 现金收入 FGC[yz1g:
104.cash disbursement 现金支出 5lT lZRH1
105.bank statement 银行对账单 sS._N@f
106.bank reconciliation 银行存款余额调节表 $3So`8Bm[$
107.balance sheet date 资产负债表日 8qT/1b
108.net realizable value 可变现净值 "h
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109.storeroom 仓库 , vWcWT
110.sale invoice 销售发票 },l3N K
111.price list 价目表 E11"uWk`
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 ~!I
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114.purchase requisition 请购单 (uSfr]89'
115.receiving report 验收报告 K#>B'>A\
116.gross margin 毛利 d2pVO]l YZ
117.manufacturing overhead 制造费用 TV} H
118.material requisition 领料单 WkT4&|POJ
119.inventory-taking 存货盘点 cG.4%Va@s_
120.bond certificate 债券 'Ag?#vB
121.stock certificate 股票 `,J\E<4J
122.audit report 审计报告 SJ
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123.entity 被审计单位 -{HA+ YL H
124.addressee of the audit report 审计报告的收件人 I'JFt>]
125.unqualified opinion 无保留意见 ig6F!p
126.qualified opinion 保留意见 ]'hz+V31%
127.disclaimer of opinion 无法表示意见 &T{+B:*v
128.adverse opinion 否定意见