61.assessed level of material misstatement risk 重大错报风险的评估水平 {x'GJtpb
62.simall business 小规模企业 `D9]*c
!mO
63.accounting system 会计系统 `cPywn@uGZ
64.test of control 控制测试 9lB]~,z
65.walk-through test 穿行测试 Hzrtlet
66.communication 沟通 )jq?lw'&
67.flow chart 流程图 &]
\X]p
68.reperformance of internal control 重新执行 iX0iRC6f
69.audit evidence 审计证据 ??n*2s@t
70.substantive procedures 实质性程序 GN KF&M
71.assertions 认定 (`SRJ$~f
72.esistence 存在 |F9z,cc"
73.occurrence 发生 Q{k
At%
74.completeness 完整性
'9c2Q/
75.rights and obligations 权利和义务 K3\#E/Ox
76.valuation and allocation 计价和分摊 3 ?Y|
77.cutoff 截止 V9ssH87#
78.accuracy 准确性 )tCX
y4
79.classification 分类 ?Ma~^0
80.inspection 检查 \*,=S52
81.supervision of counting 监盘 n@ w^V
82.observation 观察 RI68%ZoL
83.confirmation 函证
#gm)dRKm%
84.computation 计算 :4^\3~i1X
85.analytical procedures 分析程序 8/0Y vh
86.vouch 核对 :>p8zG
87.trace 追查 K}6dg<
88.audit sampling 审计抽样 o)OUWGjb/K
89.error 误差 b;)~wU=
90.expected error 预期误差 0afei4i~N
91.population 总体 (`? y2n)~W
92.sampling risk 抽样风险 rDm
'Z>nTf
93.non- sampling risk 非抽样风险 ]7;\E\o
94.sampling unit 抽样单位 *^([ ~[
95.statistical sampling 统计抽样 FQ>`{%>
96.tolerable error 可容忍误差 Rb(SBa
97.the risk of under reliance 信赖不足风险 :s
s,Hl
98.the risk of over reliance 信赖过度风险 v
)2M1
99.the risk of incorrect rejection 误拒风险 7\ nf:.
100. the risk of incorrect acceptance 误受风险 Rq[ M29
101.working trial balance 试算平衡表 ID.n1i3
102.index and cross-referencing 索引和交叉索引 z,{<Nm7&F
103.cash receipt 现金收入 U^qt6$bK
104.cash disbursement 现金支出 *>VVt8*Et
105.bank statement 银行对账单 OgF+OS
106.bank reconciliation 银行存款余额调节表 V/LQ<Yke
107.balance sheet date 资产负债表日 M-i_#EWP
108.net realizable value 可变现净值
V138d?Mm
109.storeroom 仓库 Mwgu93?
110.sale invoice 销售发票 G;f/Tch
111.price list 价目表 tgjr&G}a@0
112.positive confirmation request 积极式询证函 191&_*Xb
113.negative confirmation request 消极式询证函 iD= p\
114.purchase requisition 请购单 Jvun?J
m
115.receiving report 验收报告 P>9aI/d9
116.gross margin 毛利 [!%![E
117.manufacturing overhead 制造费用 6\61~u ~
118.material requisition 领料单 _0gKK2
119.inventory-taking 存货盘点 %T7nO %p
120.bond certificate 债券 s}pIk.4ot!
121.stock certificate 股票 ,t)x{I;C)
122.audit report 审计报告 d~h:~
123.entity 被审计单位 3=W!4
124.addressee of the audit report 审计报告的收件人
vSonkJ_
125.unqualified opinion 无保留意见 Cuc$3l(%
126.qualified opinion 保留意见 vP+@z-O
127.disclaimer of opinion 无法表示意见 .(Qx{
r$
128.adverse opinion 否定意见