61.assessed level of material misstatement risk 重大错报风险的评估水平 X2T
_}
{
62.simall business 小规模企业 NY?pvb
63.accounting system 会计系统 4s9qQ8?
64.test of control 控制测试 H1c>3c
65.walk-through test 穿行测试 LNcoTdv}k
66.communication 沟通
";jKTk7
67.flow chart 流程图 XTJA"y
68.reperformance of internal control 重新执行 bgeJVI
69.audit evidence 审计证据 _Un*x5u2O
70.substantive procedures 实质性程序 l6-
n{zG
71.assertions 认定 ;b}cn!U]
72.esistence 存在 ^EJ]LNk}
73.occurrence 发生 :28[k~.bo
74.completeness 完整性 9^7z"*@#
75.rights and obligations 权利和义务 []do
Lt;J
76.valuation and allocation 计价和分摊 ka@yQ V
77.cutoff 截止 b,x$wP+
78.accuracy 准确性 <Uu[nUJ
79.classification 分类 tIk$4)ZAl
80.inspection 检查 N :OLN[
81.supervision of counting 监盘 @6M>x=n5
82.observation 观察 ]?T,J+S
83.confirmation 函证 K5 EJ#1ov
84.computation 计算 j-d542"
85.analytical procedures 分析程序 NIAji3
86.vouch 核对 +~EnrrT+W
87.trace 追查 [e>2HIS,
88.audit sampling 审计抽样 9a#Y
D;-p
89.error 误差 @=OX7zq\h-
90.expected error 预期误差 #y'p4Xf
91.population 总体 0ybMI+*
92.sampling risk 抽样风险 ~7gFddi=i
93.non- sampling risk 非抽样风险 !yvw5As %
94.sampling unit 抽样单位 P6")OWd
95.statistical sampling 统计抽样 drvz
[
9;
96.tolerable error 可容忍误差 7)RRCsn
97.the risk of under reliance 信赖不足风险 ^fV-m&F)K*
98.the risk of over reliance 信赖过度风险 _FU}IfG>t
99.the risk of incorrect rejection 误拒风险 kZ;Y/DH
100. the risk of incorrect acceptance 误受风险 !$/P8T``M
101.working trial balance 试算平衡表 #r,!-;^'p
102.index and cross-referencing 索引和交叉索引 i|0!yID0@
103.cash receipt 现金收入 vuZ'Wo:S{
104.cash disbursement 现金支出 b'I@TLE')
105.bank statement 银行对账单 J3XG?'
}
106.bank reconciliation 银行存款余额调节表 \O]kf>nC
107.balance sheet date 资产负债表日 (G~M E>
108.net realizable value 可变现净值 TEla?N
109.storeroom 仓库 ?4#
110.sale invoice 销售发票 fymmAfaR
111.price list 价目表 ps^
["3e
112.positive confirmation request 积极式询证函
1+[,eq
113.negative confirmation request 消极式询证函 xf?"Q#
114.purchase requisition 请购单 _;R#B`9Iu
115.receiving report 验收报告 o=-Af|#b
116.gross margin 毛利 {L
\TO,
117.manufacturing overhead 制造费用 mz<X$2]?
118.material requisition 领料单 oN)I3wO$
119.inventory-taking 存货盘点
;I6C`N
120.bond certificate 债券 <nK@+4EH"o
121.stock certificate 股票 _bRgr
122.audit report 审计报告 R2Lq??XA=
123.entity 被审计单位 1d$wP$
124.addressee of the audit report 审计报告的收件人 QVah4wFL*.
125.unqualified opinion 无保留意见 efuiFN;
126.qualified opinion 保留意见 6\Tq,I7
127.disclaimer of opinion 无法表示意见 1ed^{Wa4$9
128.adverse opinion 否定意见