61.assessed level of material misstatement risk 重大错报风险的评估水平 |tS~\_O/
62.simall business 小规模企业 @$'1
63.accounting system 会计系统 *Cgd?*\7
64.test of control 控制测试 ;42D+q=s
65.walk-through test 穿行测试 ~d?\rj3=
66.communication 沟通 "ae55ft//
67.flow chart 流程图 *8CE0;p'k
68.reperformance of internal control 重新执行 Kq0hT4w
69.audit evidence 审计证据 I2=Kq{
70.substantive procedures 实质性程序 {*CLWs4
71.assertions 认定 f?C !B
r}
72.esistence 存在 @V-CG!
73.occurrence 发生 WH$
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74.completeness 完整性 57b;{kl
75.rights and obligations 权利和义务 YR`Mi.,Sfm
76.valuation and allocation 计价和分摊
0-+`{j
77.cutoff 截止 ]g;K_>@
78.accuracy 准确性 bqg\V8h
79.classification 分类 g)iSC?H
80.inspection 检查 BPd]L=,/
81.supervision of counting 监盘 ARu^hz=
82.observation 观察 i=<(fq
83.confirmation 函证
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84.computation 计算 :+,qvu!M7
85.analytical procedures 分析程序 O_PC/=m1@
86.vouch 核对 n1W}h@>8
87.trace 追查 L3~E*\cV
88.audit sampling 审计抽样 Ic/<jFZXM
89.error 误差 k\}qCDs
90.expected error 预期误差 M$gy J!Pb
91.population 总体 OkO"t
92.sampling risk 抽样风险 wEMUr0Hq
93.non- sampling risk 非抽样风险 #UJ@P Dwil
94.sampling unit 抽样单位 /aJl0GL4!
95.statistical sampling 统计抽样 u;:N 4d=f'
96.tolerable error 可容忍误差 6C/D&+4
97.the risk of under reliance 信赖不足风险 (<.1o_Q-LU
98.the risk of over reliance 信赖过度风险 EX&y
!
99.the risk of incorrect rejection 误拒风险 %/MK$
100. the risk of incorrect acceptance 误受风险 ix&hsNzD
101.working trial balance 试算平衡表 q#Qr@Jf
102.index and cross-referencing 索引和交叉索引 1.H"$D>TC
103.cash receipt 现金收入 RGtUKr'
104.cash disbursement 现金支出 uYMW5k_,>
105.bank statement 银行对账单 *qBMt[a
106.bank reconciliation 银行存款余额调节表 knBT(x'+
107.balance sheet date 资产负债表日 gi@+27;
108.net realizable value 可变现净值 1
)j%]zd2
109.storeroom 仓库 >)pwmIn<
110.sale invoice 销售发票 sinG $=
111.price list 价目表 vFCp=8h
112.positive confirmation request 积极式询证函 8a)EL*LH`
113.negative confirmation request 消极式询证函 "rjJ"u1
114.purchase requisition 请购单 n(f&u
V_):
115.receiving report 验收报告 y9)l,@D
116.gross margin 毛利 "ej>1{3Y:=
117.manufacturing overhead 制造费用 4'rk3nT8
118.material requisition 领料单 6U+#ADo
119.inventory-taking 存货盘点 iQGoy@<R
120.bond certificate 债券 s/To|9D
121.stock certificate 股票 SKfv.9
122.audit report 审计报告 @,aL'2G
123.entity 被审计单位 d)o<R;F
124.addressee of the audit report 审计报告的收件人 m&A/IW,.
125.unqualified opinion 无保留意见 puqH%m+u
126.qualified opinion 保留意见 ld@f:Zali
127.disclaimer of opinion 无法表示意见 BS|-E6E<
128.adverse opinion 否定意见