61.assessed level of material misstatement risk 重大错报风险的评估水平 r l%
62.simall business 小规模企业 Zu[su
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63.accounting system 会计系统 </zEg3F\
64.test of control 控制测试 wn%A4-
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65.walk-through test 穿行测试 M%m4i9~!?
66.communication 沟通 d7upz]K9g
67.flow chart 流程图 {;1\+f
68.reperformance of internal control 重新执行 Wac&b
69.audit evidence 审计证据 ;)*eo_tQ
70.substantive procedures 实质性程序 #;yZ
71.assertions 认定 wi=v}R_
72.esistence 存在 oG\Vxg*
73.occurrence 发生 _G@GpkSe>
74.completeness 完整性 -Q*gW2KmV
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 CA~-rv
77.cutoff 截止 ,f>k%_U}
78.accuracy 准确性 u6JM]kR
79.classification 分类 chX"O0?"
80.inspection 检查 L="}ErmK
81.supervision of counting 监盘 a`>B Ly5o
82.observation 观察 TvbE2Q;/UL
83.confirmation 函证 #\m<Sz5Gp#
84.computation 计算 )y$(AJx$
85.analytical procedures 分析程序 ;.980+i1
86.vouch 核对 Fx.=#bVX7
87.trace 追查 m{HS0l'
88.audit sampling 审计抽样 q/,O\,
89.error 误差 H.MI5O (Q
90.expected error 预期误差
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91.population 总体 ~9@UjQ^)F
92.sampling risk 抽样风险 ?e 4/p
93.non- sampling risk 非抽样风险 x%B/
94.sampling unit 抽样单位 |Cy
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95.statistical sampling 统计抽样 ~4'$yWG
96.tolerable error 可容忍误差 rey!{3U
97.the risk of under reliance 信赖不足风险 j#ab_3xH
98.the risk of over reliance 信赖过度风险 9%9#_?RW
99.the risk of incorrect rejection 误拒风险 <LiPEo.R
100. the risk of incorrect acceptance 误受风险 y
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101.working trial balance 试算平衡表 \9T7A&
102.index and cross-referencing 索引和交叉索引 -iZ`Y?
103.cash receipt 现金收入 ckCE1e>s
104.cash disbursement 现金支出 M\BRcz
105.bank statement 银行对账单 ;2QP7PrSY
106.bank reconciliation 银行存款余额调节表 w}L[u
r;I_
107.balance sheet date 资产负债表日 es7=%!0
108.net realizable value 可变现净值 abVmkdP_s
109.storeroom 仓库 5{,<j\#L
110.sale invoice 销售发票 (tW`=]z-<
111.price list 价目表 CrTw@AW9)
112.positive confirmation request 积极式询证函 $XH^~i;
113.negative confirmation request 消极式询证函 FS.L\MjV]U
114.purchase requisition 请购单 xAm6BB
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115.receiving report 验收报告 JxU5 fe
116.gross margin 毛利 p]c%f2E>d
117.manufacturing overhead 制造费用 iy.\=Cs$N
118.material requisition 领料单 %W S+(0*1
119.inventory-taking 存货盘点 WcGS9`m/
120.bond certificate 债券 !&E-}}<
121.stock certificate 股票 jPkn[W#
6
122.audit report 审计报告 *oix 6
123.entity 被审计单位 E]r?{t`]
124.addressee of the audit report 审计报告的收件人 owv[M6lbD
125.unqualified opinion 无保留意见 ,V}WM%Km
126.qualified opinion 保留意见 1$ {SRU7l
127.disclaimer of opinion 无法表示意见 Vxt+]5X
128.adverse opinion 否定意见