61.assessed level of material misstatement risk 重大错报风险的评估水平 9F6dKPN:
62.simall business 小规模企业 gTB|IcOs
63.accounting system 会计系统 a|[f%T<<
64.test of control 控制测试 z7)$m0',?
65.walk-through test 穿行测试 $= 2[Q
66.communication 沟通
QMrH%Y
67.flow chart 流程图 ~i'!;'-_}
68.reperformance of internal control 重新执行 @,6*yy
O
69.audit evidence 审计证据 #UI`+2w
70.substantive procedures 实质性程序 a|3+AWL%
71.assertions 认定 3webAaO
72.esistence 存在 _%B,^0;C
73.occurrence 发生 m39.j:BG5
74.completeness 完整性 TL7qOA7^X
75.rights and obligations 权利和义务 0Q,Tc
j
76.valuation and allocation 计价和分摊 ,1JQjsR
77.cutoff 截止 >uQjygjj
78.accuracy 准确性 ui|6ih$+
79.classification 分类 9L4;#c
y
80.inspection 检查 qD=b+\F
81.supervision of counting 监盘 ^gpd '*b
82.observation 观察 Zp6VH
83.confirmation 函证 o_kZ
84.computation 计算 !bnnUCTb\
85.analytical procedures 分析程序 Nl%5OBm
86.vouch 核对 CL-?Mi=Uc
87.trace 追查 }j2t8B^&:
88.audit sampling 审计抽样 AE`{k-3=%
89.error 误差 xcQ^y}JN
90.expected error 预期误差 xCT2FvX6
91.population 总体 48G^$ T{
92.sampling risk 抽样风险 &G\C[L
93.non- sampling risk 非抽样风险 @ptrF
pSL
94.sampling unit 抽样单位 "SWL@}8vx
95.statistical sampling 统计抽样 1 <lfo^B
96.tolerable error 可容忍误差 d.B<1"MQ
97.the risk of under reliance 信赖不足风险 dXsL0r*c
98.the risk of over reliance 信赖过度风险 !O'p{dj][
99.the risk of incorrect rejection 误拒风险 ';D>Z?l
100. the risk of incorrect acceptance 误受风险 aYHs35
101.working trial balance 试算平衡表 Qx!Bf_,J
102.index and cross-referencing 索引和交叉索引 een62-`
103.cash receipt 现金收入 p}wysVB
104.cash disbursement 现金支出 O<Ay`p5
105.bank statement 银行对账单 4mX]JH`UTe
106.bank reconciliation 银行存款余额调节表 X9^q-3&60
107.balance sheet date 资产负债表日 gf4Hq&Rf
108.net realizable value 可变现净值 dpt P(H
109.storeroom 仓库
z{V#_(
110.sale invoice 销售发票 YWV)C?5x&
111.price list 价目表 ^U,C])n
112.positive confirmation request 积极式询证函 gQY`qz
113.negative confirmation request 消极式询证函 1L\r:mx3
114.purchase requisition 请购单 %P#|
}
115.receiving report 验收报告 vQ$"|8,
116.gross margin 毛利 <&)zT#"
117.manufacturing overhead 制造费用 j"zW0g!S
118.material requisition 领料单 $~
d6KFT
119.inventory-taking 存货盘点 P
$^I\aGO
120.bond certificate 债券 7/Bj WU5*
121.stock certificate 股票 #E<~WpP
122.audit report 审计报告 j{=}?+M
123.entity 被审计单位 [E2".F3
124.addressee of the audit report 审计报告的收件人 6ZjY-)h
125.unqualified opinion 无保留意见 LHA:frC
126.qualified opinion 保留意见 G#uB%:)&0u
127.disclaimer of opinion 无法表示意见 ~52'iI)Mw
128.adverse opinion 否定意见