61.assessed level of material misstatement risk 重大错报风险的评估水平 *Af]?-|^{#
62.simall business 小规模企业 u{"o*udU
63.accounting system 会计系统 %+|k>?&z7
64.test of control 控制测试 V7
%G?
65.walk-through test 穿行测试 H@bra~k-
66.communication 沟通 .+]e9mV
67.flow chart 流程图 ?`_US7.@
68.reperformance of internal control 重新执行 qEX2K^y'4"
69.audit evidence 审计证据 GeWB"(t
70.substantive procedures 实质性程序 M7/P&d
71.assertions 认定 E D*=8s2
72.esistence 存在 8)Z WR3)+W
73.occurrence 发生 m <IPi <
74.completeness 完整性 kXzm
75.rights and obligations 权利和义务 'Sppm;?
76.valuation and allocation 计价和分摊 I:U /%cr,
77.cutoff 截止 oD4NQR
78.accuracy 准确性 F#7Z
R*ZB1
79.classification 分类 ~mOGNf?f
80.inspection 检查 A9qCaq{
81.supervision of counting 监盘 4*&x% ~*
82.observation 观察 A@bWlwfl
83.confirmation 函证 ^_9 ^iL
84.computation 计算 ?{?mAbc
85.analytical procedures 分析程序 ?aEBS
86.vouch 核对 n{d}]
V@
87.trace 追查 P0~3<h?U8
88.audit sampling 审计抽样 `I ,A7b
89.error 误差 Jy@cMq2
90.expected error 预期误差 wXPNfV<(2
91.population 总体 #QXv[%k
92.sampling risk 抽样风险 G]E$U]=9r:
93.non- sampling risk 非抽样风险 BF<7.<,
94.sampling unit 抽样单位 qF`;xa%,}
95.statistical sampling 统计抽样 N~{0QewMI'
96.tolerable error 可容忍误差 /_@S*=T5
97.the risk of under reliance 信赖不足风险 ^c83_93)R
98.the risk of over reliance 信赖过度风险 `IOp*8
99.the risk of incorrect rejection 误拒风险 p^Ca-+R3
100. the risk of incorrect acceptance 误受风险 t>7t4>X
101.working trial balance 试算平衡表 >9a%"<(2#
102.index and cross-referencing 索引和交叉索引 TP{lt6wws(
103.cash receipt 现金收入 OMd{rH
104.cash disbursement 现金支出 &
d\`=e
105.bank statement 银行对账单 >s1FTB-$W
106.bank reconciliation 银行存款余额调节表 kQC>8"
107.balance sheet date 资产负债表日 ehtiu!Vk
108.net realizable value 可变现净值 ogs9obbZ!
109.storeroom 仓库 E"!9WF(2t5
110.sale invoice 销售发票 0(|R NV_
111.price list 价目表 pu=T
pSZ
112.positive confirmation request 积极式询证函 a({qc0+UK
113.negative confirmation request 消极式询证函 GsqR8n=
114.purchase requisition 请购单 H1| -f]!
115.receiving report 验收报告 - >n<9
116.gross margin 毛利 7IBm(#
117.manufacturing overhead 制造费用 ,r{*o6
118.material requisition 领料单 M$1+,[^f
119.inventory-taking 存货盘点 ?)<zrE5p
120.bond certificate 债券 B
h@R9O<
121.stock certificate 股票
&~pj)\_
122.audit report 审计报告 '&Q_5\Tn
123.entity 被审计单位 ~^lQ[ x
124.addressee of the audit report 审计报告的收件人 j8zh^q
125.unqualified opinion 无保留意见 BS;rit:
126.qualified opinion 保留意见 ~53E)ilB
127.disclaimer of opinion 无法表示意见 2]eh[fRQ
128.adverse opinion 否定意见