61.assessed level of material misstatement risk 重大错报风险的评估水平 L5I!YP#v
62.simall business 小规模企业 ,H+Y1N4W(
63.accounting system 会计系统 F*@2 )
64.test of control 控制测试 E|c(#P{
65.walk-through test 穿行测试 56<U xIa~
66.communication 沟通 Itr4Pr
67.flow chart 流程图 bpZA%{GS
68.reperformance of internal control 重新执行 gjG SI'M0B
69.audit evidence 审计证据 6WZffB{-TK
70.substantive procedures 实质性程序 __9FQ{Ra
71.assertions 认定 aUEr& $
72.esistence 存在 E8r6P:5d`
73.occurrence 发生 kh.P)h'9
74.completeness 完整性 0)d='3S
75.rights and obligations 权利和义务 %Hd[,duwO
76.valuation and allocation 计价和分摊 4RVqfD
77.cutoff 截止 *4%pXm;
78.accuracy 准确性 8b'@_s!_
79.classification 分类 C @<T(`o
80.inspection 检查 o0`']-)*2
81.supervision of counting 监盘 /A,w{0
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82.observation 观察 p% mHxYP
83.confirmation 函证 #)
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84.computation 计算 p2 1|
85.analytical procedures 分析程序 *:xOenI
86.vouch 核对 C\5G43`
87.trace 追查 \OkZ\!<hg
88.audit sampling 审计抽样 a_P|KRl
89.error 误差 N!~]D[D
90.expected error 预期误差 &^#iS<s1
91.population 总体 J1I,;WGf
92.sampling risk 抽样风险 Oe\(=R
93.non- sampling risk 非抽样风险 ?H PAX
94.sampling unit 抽样单位 tlp,HxlP
95.statistical sampling 统计抽样 xA
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96.tolerable error 可容忍误差 e,}h^^"
97.the risk of under reliance 信赖不足风险 hH5~T5?\
98.the risk of over reliance 信赖过度风险 RVm-0[m}
99.the risk of incorrect rejection 误拒风险 /Z?o%/bw:
100. the risk of incorrect acceptance 误受风险 SZe55mK `
101.working trial balance 试算平衡表 *h0D,O"0
102.index and cross-referencing 索引和交叉索引 ,uC-^T
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103.cash receipt 现金收入 nQOdM#dP
104.cash disbursement 现金支出 vwu/33
105.bank statement 银行对账单 YOLzCnI4
106.bank reconciliation 银行存款余额调节表 s$pXn&:
107.balance sheet date 资产负债表日 M;<!C%K>
108.net realizable value 可变现净值 ~)_N
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109.storeroom 仓库 f:+/=MW
110.sale invoice 销售发票 _-({MX[3k<
111.price list 价目表 F|>
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112.positive confirmation request 积极式询证函 V4jMx[
113.negative confirmation request 消极式询证函 bC:sd2s
114.purchase requisition 请购单 _2G _Io
115.receiving report 验收报告 %:`v.AG
116.gross margin 毛利 !0?o3,of-
117.manufacturing overhead 制造费用 'u v=D
118.material requisition 领料单 FhY#3-jH
119.inventory-taking 存货盘点 Qb?a[[3
120.bond certificate 债券 ZT!8h$SE:
121.stock certificate 股票 J.h` 0$!
122.audit report 审计报告 FCNYfjB%
123.entity 被审计单位 0yC~"u[N Y
124.addressee of the audit report 审计报告的收件人 xS_;p9{E
125.unqualified opinion 无保留意见 aXj
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126.qualified opinion 保留意见 Q/?`);
127.disclaimer of opinion 无法表示意见 xP'0a
128.adverse opinion 否定意见