61.assessed level of material misstatement risk 重大错报风险的评估水平 Pl-5ncb\
62.simall business 小规模企业 \n9zw'
63.accounting system 会计系统 _20#2i&
64.test of control 控制测试 Lr`1TH,
65.walk-through test 穿行测试 rWh6RYd<T
66.communication 沟通 J9T3nTfL
67.flow chart 流程图 ={?vAb:
68.reperformance of internal control 重新执行 <W]g2>9o9
69.audit evidence 审计证据 X0*QV- RN
70.substantive procedures 实质性程序 0j(M*
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71.assertions 认定 N8`?t5
72.esistence 存在 RI2f`p8k
73.occurrence 发生 >M Jg ,
74.completeness 完整性 >%E([:$A
75.rights and obligations 权利和义务 #P#-xz
76.valuation and allocation 计价和分摊 ~:km]?lz0
77.cutoff 截止 ,#W
78.accuracy 准确性 5sPywk{
79.classification 分类 P,=+W(s9}
80.inspection 检查 >yJ9U,Y
81.supervision of counting 监盘 %P;Q|v6/|
82.observation 观察 -*2Mf Mh
83.confirmation 函证 |w}xl'>q
84.computation 计算 %<8nF5
85.analytical procedures 分析程序 W(RF n`g\
86.vouch 核对 y0~I
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87.trace 追查 I]!^;))
88.audit sampling 审计抽样 $;G{Pyp
89.error 误差 ceGa([#!\_
90.expected error 预期误差 }IEbyb
91.population 总体 `]Bxn)b(
92.sampling risk 抽样风险 ^KB~*'DN~s
93.non- sampling risk 非抽样风险 lt$zA%`odc
94.sampling unit 抽样单位 ~el3I=KC}
95.statistical sampling 统计抽样 ,&U4a1%i#c
96.tolerable error 可容忍误差 6mH/ m&
97.the risk of under reliance 信赖不足风险 )rLMIk
98.the risk of over reliance 信赖过度风险 BK,sc'b
99.the risk of incorrect rejection 误拒风险 .k4W_9
100. the risk of incorrect acceptance 误受风险 %7`f{|.
101.working trial balance 试算平衡表 _ .i3,-l)
102.index and cross-referencing 索引和交叉索引 G,= yc@uq
103.cash receipt 现金收入 $>U#
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104.cash disbursement 现金支出 27ckdyQx
105.bank statement 银行对账单 FZiW
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106.bank reconciliation 银行存款余额调节表 c.\O/N
107.balance sheet date 资产负债表日 [~D|peM3
108.net realizable value 可变现净值 \8OO)98'
109.storeroom 仓库 YJxw 'U
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110.sale invoice 销售发票 h;lirvO|
111.price list 价目表 \RQ='/H*
112.positive confirmation request 积极式询证函 j
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113.negative confirmation request 消极式询证函 +*oS((0s
114.purchase requisition 请购单 ~8`:7m?
115.receiving report 验收报告 Pag63njg?
116.gross margin 毛利 C}
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117.manufacturing overhead 制造费用 {J/I-=CmML
118.material requisition 领料单 t]1ubt2W
119.inventory-taking 存货盘点 5W
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120.bond certificate 债券 ~#\i!I;RY}
121.stock certificate 股票 sM1RU
122.audit report 审计报告 h?\2_s
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 HEqWoV]{d
125.unqualified opinion 无保留意见 J` {6l
126.qualified opinion 保留意见 nRhrWS
127.disclaimer of opinion 无法表示意见 ?B.~AUN
128.adverse opinion 否定意见