61.assessed level of material misstatement risk 重大错报风险的评估水平 0&UG=q
62.simall business 小规模企业 (N}-]%#
63.accounting system 会计系统 J,
-.5
64.test of control 控制测试 t,?,T~#9
65.walk-through test 穿行测试 [(
heE
66.communication 沟通 !+%gJiu:
67.flow chart 流程图 r8s>s6vm
68.reperformance of internal control 重新执行
6sBt6?_T
69.audit evidence 审计证据 ?>}p'{I
70.substantive procedures 实质性程序 i%-yR DIX
71.assertions 认定 |%C2 cx
72.esistence 存在 ENuL!H>;*
73.occurrence 发生 hzsQK_;S
74.completeness 完整性 7GOBb|
75.rights and obligations 权利和义务 c!ZZMCs
76.valuation and allocation 计价和分摊 S=_u3
OH0
77.cutoff 截止
1.du#w
78.accuracy 准确性 A|\A|8=b
79.classification 分类 x95s%29RS
80.inspection 检查 "E\vdhk
81.supervision of counting 监盘 A0<g8pv
82.observation 观察 = LNU%0m
83.confirmation 函证 AioW*`[WjA
84.computation 计算 VcrMlcnO
85.analytical procedures 分析程序 ^2~ZOP$A
86.vouch 核对 Sb[>R(0:
87.trace 追查 Dd
r.6`VJ
88.audit sampling 审计抽样 9^XZ|`
89.error 误差 )#m{"rk[x,
90.expected error 预期误差 },8|9z#pyB
91.population 总体 g{V(WyT@
92.sampling risk 抽样风险 SaXt"Ju,AH
93.non- sampling risk 非抽样风险 \}$|Uo$O
94.sampling unit 抽样单位 yv4x.cfI2W
95.statistical sampling 统计抽样 FOQ-KP\=,
96.tolerable error 可容忍误差 sfX~X/
97.the risk of under reliance 信赖不足风险 TRi'l #m4
98.the risk of over reliance 信赖过度风险 }_nBe
gv
99.the risk of incorrect rejection 误拒风险 3gUY13C}:p
100. the risk of incorrect acceptance 误受风险 VW*%q0i-
101.working trial balance 试算平衡表 6{I7)@>N
102.index and cross-referencing 索引和交叉索引 $VmV>NZ
103.cash receipt 现金收入 Gd
4S7JE
104.cash disbursement 现金支出 p& _Z}Wv
105.bank statement 银行对账单 @rYZ0`E9
106.bank reconciliation 银行存款余额调节表 M2Nh3ijr
107.balance sheet date 资产负债表日 A;;#]]48
108.net realizable value 可变现净值 y~+LzDV
109.storeroom 仓库 M7/5e3
110.sale invoice 销售发票 *|y'%y
111.price list 价目表 P8YnKyI,.
112.positive confirmation request 积极式询证函 0eA<nK
113.negative confirmation request 消极式询证函 N/o?\q8
114.purchase requisition 请购单 g$uiwqNA%
115.receiving report 验收报告 Q#% LIkeq
116.gross margin 毛利 oDZZ
117.manufacturing overhead 制造费用 nGVr\u9z
118.material requisition 领料单 E{Wn&?i>A
119.inventory-taking 存货盘点 !f/
K:CK|
120.bond certificate 债券 -9om,U`t
121.stock certificate 股票 .4a|^ vT
122.audit report 审计报告 Yb5U^OjyJ
123.entity 被审计单位 a?y ucA
124.addressee of the audit report 审计报告的收件人 w
~+*Vd~U
125.unqualified opinion 无保留意见 (]q
([e
126.qualified opinion 保留意见 (f&V 7n
127.disclaimer of opinion 无法表示意见 cIO/8D#zU
128.adverse opinion 否定意见