61.assessed level of material misstatement risk 重大错报风险的评估水平 b5Q|$E
62.simall business 小规模企业 *+OS;R1<
63.accounting system 会计系统 NSawD.9mV
64.test of control 控制测试 0$A^ .M;
65.walk-through test 穿行测试 0=0,ix7?#
66.communication 沟通 :)Pj()Os|
67.flow chart 流程图 |v:oLgUdH
68.reperformance of internal control 重新执行 acrR
69.audit evidence 审计证据 X [<%T}s#
70.substantive procedures 实质性程序 l-Be5?|{_
71.assertions 认定 i0:1+^3^U
72.esistence 存在 7}:+Yx
73.occurrence 发生 3
,zW6 -}
74.completeness 完整性 4#CHX^De
75.rights and obligations 权利和义务 @)\4 $#+-
76.valuation and allocation 计价和分摊 "1YwV~M5
77.cutoff 截止 HYg! <y
78.accuracy 准确性 6ao~f?JZ
79.classification 分类 iYZn`OAx
80.inspection 检查 =t^jlb
81.supervision of counting 监盘 e2e!"kEF
82.observation 观察 cJMi`PQ
;
83.confirmation 函证 i;rcgd
84.computation 计算 h ;@c%Vm
85.analytical procedures 分析程序 PYBE?td
86.vouch 核对 3eg6 CdT
87.trace 追查 Oa2\\I
88.audit sampling 审计抽样 !&xci})7a
89.error 误差 Ol B9z
90.expected error 预期误差 6P3h955c
91.population 总体 ~-<MoCm!
92.sampling risk 抽样风险 *`}
!{
Mb
93.non- sampling risk 非抽样风险 |kH.o=
94.sampling unit 抽样单位 @@j:z;^|
95.statistical sampling 统计抽样 (3Q$)0t
96.tolerable error 可容忍误差 IyI0|&r2A
97.the risk of under reliance 信赖不足风险 m]vS"AdX
98.the risk of over reliance 信赖过度风险 gu6%$z
99.the risk of incorrect rejection 误拒风险 g<@Q)p*ow
100. the risk of incorrect acceptance 误受风险 =z;]FauR!
101.working trial balance 试算平衡表 [YP{%1*RM
102.index and cross-referencing 索引和交叉索引 )X;051Q
103.cash receipt 现金收入 wVqp')e
104.cash disbursement 现金支出 s7afj t
105.bank statement 银行对账单 iO&*WIbg
106.bank reconciliation 银行存款余额调节表 |h}4J
107.balance sheet date 资产负债表日 *Y?oAVkz
108.net realizable value 可变现净值 C6EGM/m8
109.storeroom 仓库 |p!($
110.sale invoice 销售发票 {G0=A~
111.price list 价目表 k
3H0$1
112.positive confirmation request 积极式询证函 c7~R0nP
113.negative confirmation request 消极式询证函 N8pV[\f
114.purchase requisition 请购单 n$N$OFuO
115.receiving report 验收报告 6I: 6+n
116.gross margin 毛利 Unv'm5/L
117.manufacturing overhead 制造费用
5F+G8
118.material requisition 领料单 tAE(`ow/Ur
119.inventory-taking 存货盘点 Q-<Qm ?
120.bond certificate 债券 PW|=IPS
121.stock certificate 股票 S2DG=hi`GK
122.audit report 审计报告 ?m5EXe
123.entity 被审计单位 lP*n%Pn)
124.addressee of the audit report 审计报告的收件人 Q5ff&CE
125.unqualified opinion 无保留意见 0PqI^|!
126.qualified opinion 保留意见 y
wl=@
127.disclaimer of opinion 无法表示意见 ' Ut4=@)
128.adverse opinion 否定意见