61.assessed level of material misstatement risk 重大错报风险的评估水平 T#-;>@a}
62.simall business 小规模企业 I)'bf/6?
63.accounting system 会计系统 KL=<s#
64.test of control 控制测试 4{F1GW
65.walk-through test 穿行测试
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66.communication 沟通 -:ucp2
67.flow chart 流程图 =J]WVA,GqA
68.reperformance of internal control 重新执行 t([}a~1}
69.audit evidence 审计证据 !-7n69:G
70.substantive procedures 实质性程序 &$/
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71.assertions 认定 <v0`r2^S{-
72.esistence 存在 =|P
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73.occurrence 发生 }?9&xVh?\
74.completeness 完整性 *z VN6wG{
75.rights and obligations 权利和义务 eo9/
76.valuation and allocation 计价和分摊 >E+g.5
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77.cutoff 截止 '?9zL*
78.accuracy 准确性 6`CRT TJ
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79.classification 分类 0mSP
80.inspection 检查 WChP,hw
81.supervision of counting 监盘 4`#Q
82.observation 观察 t6nRg
83.confirmation 函证 *[]E5U
84.computation 计算 DD$>3`
85.analytical procedures 分析程序 OtqFI!ns
86.vouch 核对 Y'|,vG
87.trace 追查 EB*sd S
88.audit sampling 审计抽样 f
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89.error 误差 JaY"Wfc
90.expected error 预期误差 *(Dmd$|0|
91.population 总体 .}!.4J%q2
92.sampling risk 抽样风险 /J#(8p
93.non- sampling risk 非抽样风险 #; ?3kuq(
94.sampling unit 抽样单位 Lg7A[\c
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95.statistical sampling 统计抽样 GjhTF|
96.tolerable error 可容忍误差 &+2l#3}
97.the risk of under reliance 信赖不足风险 3
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98.the risk of over reliance 信赖过度风险 z lr!
99.the risk of incorrect rejection 误拒风险 tON>wmN
100. the risk of incorrect acceptance 误受风险 X@`a_XAfd
101.working trial balance 试算平衡表 p'
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102.index and cross-referencing 索引和交叉索引 O{X~,E
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103.cash receipt 现金收入 SQ>i:D;
104.cash disbursement 现金支出 C.jWT1
105.bank statement 银行对账单 :k/Xt$`
106.bank reconciliation 银行存款余额调节表 #Lhv=0op
107.balance sheet date 资产负债表日 E]`7_dG+T
108.net realizable value 可变现净值 EraGG"+
109.storeroom 仓库 I$7eiW @
110.sale invoice 销售发票 S!b18|o
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111.price list 价目表 n"EKVw7Y
112.positive confirmation request 积极式询证函 $6"(t= %{
113.negative confirmation request 消极式询证函 lME>U_E
114.purchase requisition 请购单 q7X]kr*qx
115.receiving report 验收报告 >c,s}HJ
116.gross margin 毛利 y+(\:;y$7
117.manufacturing overhead 制造费用 GDxv2^4
118.material requisition 领料单 3 ~v
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119.inventory-taking 存货盘点 7<yc:}9nx
120.bond certificate 债券 "bo0O7InOV
121.stock certificate 股票 P"w\hF
122.audit report 审计报告
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123.entity 被审计单位 q\0/6tl_
124.addressee of the audit report 审计报告的收件人 }g}Eh>U
125.unqualified opinion 无保留意见 CFaY= Cy
126.qualified opinion 保留意见 j!u)V1,
127.disclaimer of opinion 无法表示意见 %T/@/,7h
128.adverse opinion 否定意见