61.assessed level of material misstatement risk 重大错报风险的评估水平 :r!n
z\%WW
62.simall business 小规模企业 j]kx~
63.accounting system 会计系统 2!l)%F`
64.test of control 控制测试 fRq2sK;+
65.walk-through test 穿行测试 (m@({
66.communication 沟通 7kj#3(e
67.flow chart 流程图 0;]tC\D1
68.reperformance of internal control 重新执行 zg "<N
69.audit evidence 审计证据 ^[5yff 4
70.substantive procedures 实质性程序 :xv"m
{8+
71.assertions 认定 $n>.;CV
72.esistence 存在 =)'AXtvE
73.occurrence 发生 TTBl5X
74.completeness 完整性 "S*lI^8Z!
75.rights and obligations 权利和义务 02b v0
76.valuation and allocation 计价和分摊 X}_kLfP/9
77.cutoff 截止 e6,/i
78.accuracy 准确性 |wWBV{^
79.classification 分类 0f1*#8-6
80.inspection 检查 bluhiiATd
81.supervision of counting 监盘 \z0"
82.observation 观察 <Ms,0YKx
83.confirmation 函证 mpN|U(n
84.computation 计算 +Z/Pj_.o
85.analytical procedures 分析程序 t13wQt
86.vouch 核对 #6@7XC
87.trace 追查 IJ[#$I+Z%
88.audit sampling 审计抽样 YY'46
89.error 误差 w
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90.expected error 预期误差
*7`;{O
91.population 总体 4IIe1
.{
92.sampling risk 抽样风险 T =_Hd
93.non- sampling risk 非抽样风险 -NHc~=m
94.sampling unit 抽样单位 #jbo!
wdg
95.statistical sampling 统计抽样 D O#4E<]5
96.tolerable error 可容忍误差 6-j><'
97.the risk of under reliance 信赖不足风险 1s/t}J~zZ
98.the risk of over reliance 信赖过度风险 / 9^:*,
99.the risk of incorrect rejection 误拒风险 o[&*vc)
100. the risk of incorrect acceptance 误受风险 gT?:zd=;
101.working trial balance 试算平衡表 sO
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102.index and cross-referencing 索引和交叉索引 )jm}h7,
103.cash receipt 现金收入 hvwKhQ}wX
104.cash disbursement 现金支出 =c[9:&5Q
105.bank statement 银行对账单 jgK8} C
106.bank reconciliation 银行存款余额调节表 p0>W}+8fF
107.balance sheet date 资产负债表日 {p=`"H>
108.net realizable value 可变现净值 y)C nH4{
109.storeroom 仓库 H0LEK(K
110.sale invoice 销售发票 r[ni{&
111.price list 价目表 bM+}j+0
112.positive confirmation request 积极式询证函 zU}Ru&T9
113.negative confirmation request 消极式询证函 |@!4BA
114.purchase requisition 请购单 :Z3Tyj}4
115.receiving report 验收报告 ViKN|
W>T
116.gross margin 毛利 lhZXq!2p
117.manufacturing overhead 制造费用 k><k|P[|
118.material requisition 领料单 e5W 8YNA
119.inventory-taking 存货盘点 x2%xrlv<J/
120.bond certificate 债券 !?#B*JGFS
121.stock certificate 股票 DI"KH)XD
122.audit report 审计报告 8Q d *OO
123.entity 被审计单位 FhpS#,Y$
124.addressee of the audit report 审计报告的收件人 @Fvp~]jCb
125.unqualified opinion 无保留意见 62)Qr
126.qualified opinion 保留意见 "}fJ 2G3
127.disclaimer of opinion 无法表示意见 ?d&l_Pa0e
128.adverse opinion 否定意见