61.assessed level of material misstatement risk 重大错报风险的评估水平 Kq-y1h]7H
62.simall business 小规模企业 Zh3]bg5
63.accounting system 会计系统 3b%y+?-{\u
64.test of control 控制测试 xu&
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65.walk-through test 穿行测试 M{O2O(
66.communication 沟通 Eq'{uV:
67.flow chart 流程图 VMen:
68.reperformance of internal control 重新执行 v6oZD;;~
69.audit evidence 审计证据 ^@{'! N
70.substantive procedures 实质性程序 (Ca\$p7/
71.assertions 认定 3@6f
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72.esistence 存在
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73.occurrence 发生 $m{\<A
74.completeness 完整性 _%<7!|"
75.rights and obligations 权利和义务 ki}Uw#
76.valuation and allocation 计价和分摊 6^|bKoN/ f
77.cutoff 截止 =fG(K!AQ
78.accuracy 准确性 ?55('+{l
79.classification 分类 @{t^8I#]
80.inspection 检查 _FAwW<S4B
81.supervision of counting 监盘 1\zI#"b ^
82.observation 观察 V<ODt%
83.confirmation 函证 )?Jj#HtW
84.computation 计算 5Ko"-
85.analytical procedures 分析程序 Oi
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86.vouch 核对 X2sK<Qluql
87.trace 追查 VAq(
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88.audit sampling 审计抽样 a ,W5T8
89.error 误差 V 9=y@`;
90.expected error 预期误差 a$;+-
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91.population 总体 MV=.(Zs
92.sampling risk 抽样风险 [-Q"A
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93.non- sampling risk 非抽样风险 NW!e@;E+i
94.sampling unit 抽样单位 '90B),c{
95.statistical sampling 统计抽样 0r+-}5aSl5
96.tolerable error 可容忍误差 B-M|}T
97.the risk of under reliance 信赖不足风险 H]@Zp"7
98.the risk of over reliance 信赖过度风险 )Tb{O
99.the risk of incorrect rejection 误拒风险 oqE h_[.
100. the risk of incorrect acceptance 误受风险 +<3tv&"
101.working trial balance 试算平衡表 6qHo$#iT
102.index and cross-referencing 索引和交叉索引 HP?e?3.T
103.cash receipt 现金收入 2;kab^iv'
104.cash disbursement 现金支出 m6IZGl7%
105.bank statement 银行对账单 ]k,fEn(
106.bank reconciliation 银行存款余额调节表 q<;9!2py
107.balance sheet date 资产负债表日 *$hO C%(
108.net realizable value 可变现净值 uIWCVR8`Y
109.storeroom 仓库 />$)o7U`+
110.sale invoice 销售发票 c)$/Uu
111.price list 价目表 :$94y{
112.positive confirmation request 积极式询证函 g[eI-J+F
113.negative confirmation request 消极式询证函 D/{-
114.purchase requisition 请购单 w5&UG/z%l
115.receiving report 验收报告 sAnH\AFm
116.gross margin 毛利 NtA}I)'SWU
117.manufacturing overhead 制造费用 f'#7i@Je
118.material requisition 领料单 {8UBxFIM(
119.inventory-taking 存货盘点 SS H/q/
120.bond certificate 债券 G=b`w;oL:
121.stock certificate 股票 <:%Iq13D
122.audit report 审计报告 %K%8
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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 QDgOprha
125.unqualified opinion 无保留意见 >\@6i
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126.qualified opinion 保留意见 F<^,j7@
127.disclaimer of opinion 无法表示意见 8
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128.adverse opinion 否定意见