61.assessed level of material misstatement risk 重大错报风险的评估水平 a95QDz
62.simall business 小规模企业 k+^-;=u6<
63.accounting system 会计系统 KrQ8//Ih
64.test of control 控制测试 8:j8>K*6
65.walk-through test 穿行测试 !6t
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66.communication 沟通 `+~@VZ3m
67.flow chart 流程图 Z4\$h1tl
68.reperformance of internal control 重新执行 4uUG0o
69.audit evidence 审计证据 d7xd"
70.substantive procedures 实质性程序 83*"58
71.assertions 认定 PvzB, 2":
72.esistence 存在 *@'\4OO
73.occurrence 发生 zt 1Pu
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74.completeness 完整性 I'URPj:t
75.rights and obligations 权利和义务 7o$4ov;T
76.valuation and allocation 计价和分摊 G
S^U6Xef
77.cutoff 截止 Y4PB&pZ$O2
78.accuracy 准确性 w5I
+5/I
79.classification 分类 D`=hP(y^
80.inspection 检查 N?d4Pu1m
81.supervision of counting 监盘 .P[
%t=W
82.observation 观察 ,B>Rc#
83.confirmation 函证 +tz^ &(
84.computation 计算 9/LI[{
85.analytical procedures 分析程序 z}'*z
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86.vouch 核对 dm60O8
87.trace 追查 j HT2|VGb*
88.audit sampling 审计抽样 tA+ c
89.error 误差 9}`A_KzFx
90.expected error 预期误差 Ju$vuEO
91.population 总体 y0Pr[XZ
92.sampling risk 抽样风险 ;Ry
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93.non- sampling risk 非抽样风险 Ly?yWS-x
94.sampling unit 抽样单位 8=^o2&
95.statistical sampling 统计抽样 $x&\9CRM
96.tolerable error 可容忍误差 dU]>
97.the risk of under reliance 信赖不足风险 *
%p6+D-C
98.the risk of over reliance 信赖过度风险 !=(~e':Gv
99.the risk of incorrect rejection 误拒风险 oWVlHAPj
100. the risk of incorrect acceptance 误受风险 n/_cJD\
101.working trial balance 试算平衡表 uy~KJn?Tu
102.index and cross-referencing 索引和交叉索引 CB5 ~!nKv&
103.cash receipt 现金收入 3AWNoXh
104.cash disbursement 现金支出 ]XEkQ
105.bank statement 银行对账单 iVM{ L
106.bank reconciliation 银行存款余额调节表 |q?I(b4 Q@
107.balance sheet date 资产负债表日 ,*fvA?
108.net realizable value 可变现净值 NJb5HoYZ
109.storeroom 仓库 1]r+$L3
110.sale invoice 销售发票 6g@@V=mf
111.price list 价目表 dKcHj<'E/
112.positive confirmation request 积极式询证函 CtwMMZXX3
113.negative confirmation request 消极式询证函 hS4Ljyeg
114.purchase requisition 请购单 v>TI.;{y
115.receiving report 验收报告 3Q^@!hu
116.gross margin 毛利 h 5Y3
v
117.manufacturing overhead 制造费用 {5U;9: sO6
118.material requisition 领料单 'z\K0
119.inventory-taking 存货盘点 ^+:_S9qst
120.bond certificate 债券 c?L_n=B
121.stock certificate 股票 ': Gk~
122.audit report 审计报告 jyPY]r
123.entity 被审计单位 $l:?(&u
124.addressee of the audit report 审计报告的收件人 j;fmmV@
125.unqualified opinion 无保留意见 S2)rkX$
126.qualified opinion 保留意见 \M/XM6:UG4
127.disclaimer of opinion 无法表示意见 /+G&N{)k
128.adverse opinion 否定意见