61.assessed level of material misstatement risk 重大错报风险的评估水平 H_FT%`iM
62.simall business 小规模企业 PpezWo)9
63.accounting system 会计系统 8'#L+$O &N
64.test of control 控制测试
4n6t(/]b<
65.walk-through test 穿行测试 R^&.:;Wi>
66.communication 沟通 fxknfgbg
67.flow chart 流程图 0^K2"De
68.reperformance of internal control 重新执行 Y@ X>ejk"
69.audit evidence 审计证据 !24PJ\~I
70.substantive procedures 实质性程序 K8RV=3MBLD
71.assertions 认定 9Xh1i`.D
72.esistence 存在 ] ]XXcQ,A
73.occurrence 发生 cyBm,!
74.completeness 完整性 ]\ t20R{z
75.rights and obligations 权利和义务 z>z9xG'
76.valuation and allocation 计价和分摊 sQBKzvFO3
77.cutoff 截止 @ )Nw>/;o
78.accuracy 准确性 &X#6jTh+
79.classification 分类 00/ RBs5
80.inspection 检查 wWQt
81.supervision of counting 监盘 VWrb`
p@
82.observation 观察 bMB*9<c~
83.confirmation 函证 .~X&BY>qP
84.computation 计算 "x
AIK
85.analytical procedures 分析程序 m{f+!
86.vouch 核对 L [&|<<c
87.trace 追查 < b-OdOg
88.audit sampling 审计抽样 =HjC.h
89.error 误差 ){*9$486
90.expected error 预期误差 3v~[kVhoG
91.population 总体 xM=?ES
92.sampling risk 抽样风险 8(g}/%1mt3
93.non- sampling risk 非抽样风险 =rA]kGx
94.sampling unit 抽样单位 Cs2kbG_
95.statistical sampling 统计抽样 Jw0I$W/
96.tolerable error 可容忍误差 lofP$
97.the risk of under reliance 信赖不足风险 >~jl0!2z@
98.the risk of over reliance 信赖过度风险 p %hvDC
99.the risk of incorrect rejection 误拒风险 lC@wCgc
100. the risk of incorrect acceptance 误受风险 [*1:?mD$
101.working trial balance 试算平衡表 Hi nJ}MF
102.index and cross-referencing 索引和交叉索引 9XmbHS[0V
103.cash receipt 现金收入 |f1RhB
104.cash disbursement 现金支出 E]W
:
105.bank statement 银行对账单 P"+R:O\!g
106.bank reconciliation 银行存款余额调节表 b8**M'k
107.balance sheet date 资产负债表日 'LYN{
108.net realizable value 可变现净值 E+cx8(
109.storeroom 仓库 =!u]t&
yv
110.sale invoice 销售发票 49=
K]X
111.price list 价目表 +2>, -V
112.positive confirmation request 积极式询证函 j\iNag(
113.negative confirmation request 消极式询证函 M[cAfu
114.purchase requisition 请购单 )JY#8,{w
115.receiving report 验收报告 e5(c,,/
116.gross margin 毛利 Hi^Z`97c
117.manufacturing overhead 制造费用 duc\/S'
118.material requisition 领料单 z9w]{Zd_,d
119.inventory-taking 存货盘点 +
wfZFJ:1l
120.bond certificate 债券 *onVG5<
121.stock certificate 股票 hPuF:iiQ4
122.audit report 审计报告 5w
5"r
cV
123.entity 被审计单位 g){gF(
124.addressee of the audit report 审计报告的收件人 -Gjz+cRns
125.unqualified opinion 无保留意见 ZB]234`0
126.qualified opinion 保留意见 \+Y5b}
127.disclaimer of opinion 无法表示意见 P| ftEF
128.adverse opinion 否定意见