61.assessed level of material misstatement risk 重大错报风险的评估水平 2C"i2/NH'
62.simall business 小规模企业 uJ1oo| sn
63.accounting system 会计系统 XF3lS#pt
64.test of control 控制测试 4Rp[>}L
65.walk-through test 穿行测试 d"3x11|
66.communication 沟通 =b )!l9TX
67.flow chart 流程图 lt5Knz2G,Z
68.reperformance of internal control 重新执行 1z,P"?Q
69.audit evidence 审计证据 cZ`%Gt6g
70.substantive procedures 实质性程序 e&(Wn2)o
71.assertions 认定 %qrUP\rn
72.esistence 存在 9w0v?%%_
73.occurrence 发生 eA(FWO
74.completeness 完整性 a|dgK+[
75.rights and obligations 权利和义务 ~S
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76.valuation and allocation 计价和分摊 NN:zQ_RT
77.cutoff 截止 C^]UK
78.accuracy 准确性 $S?x
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79.classification 分类 X`E}2|q'
80.inspection 检查 :$X dR:f}}
81.supervision of counting 监盘 R
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82.observation 观察 -0CL#RzKR
83.confirmation 函证 SBi4i;qD
84.computation 计算 >)>~S_u
85.analytical procedures 分析程序 4w 7vgB
86.vouch 核对 Gh3f^PWnc
87.trace 追查 Mg^A,8lrm
88.audit sampling 审计抽样 $`C$|9S
89.error 误差 >N~jlr |
90.expected error 预期误差 8JMxA2tZhG
91.population 总体 =zp{ ^mC
92.sampling risk 抽样风险 g+&wgyq5
93.non- sampling risk 非抽样风险 5ry[Lgg
94.sampling unit 抽样单位 h^{aG ])
95.statistical sampling 统计抽样 us:v/WTQ
96.tolerable error 可容忍误差 \D%n8O
97.the risk of under reliance 信赖不足风险 -s91/|n
98.the risk of over reliance 信赖过度风险 hn&NypI
99.the risk of incorrect rejection 误拒风险 6k7x7z
100. the risk of incorrect acceptance 误受风险 +&1#ob"6lq
101.working trial balance 试算平衡表 d(Yuz#Qcrh
102.index and cross-referencing 索引和交叉索引 S~g"
103.cash receipt 现金收入 NfCo)C-t
104.cash disbursement 现金支出 s2+_`Ogg
105.bank statement 银行对账单 0V2~
106.bank reconciliation 银行存款余额调节表 --`W1!jI@
107.balance sheet date 资产负债表日 N45@)s!F9j
108.net realizable value 可变现净值 [S.zWPX9{
109.storeroom 仓库 `;Fs
110.sale invoice 销售发票 JJ_KfnH
111.price list 价目表 #g
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112.positive confirmation request 积极式询证函 MLDAr dvK
113.negative confirmation request 消极式询证函 [Fd[(
114.purchase requisition 请购单 $M4C4_oPy
115.receiving report 验收报告 _ UF'Cf+Y
116.gross margin 毛利 RHt~:D3*
117.manufacturing overhead 制造费用 y<yU5
118.material requisition 领料单 $*9:a3>zny
119.inventory-taking 存货盘点 @]],H0
120.bond certificate 债券 )d=&X|S>
121.stock certificate 股票 'GZ,
122.audit report 审计报告 8vvNn>Q
123.entity 被审计单位 bde6
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124.addressee of the audit report 审计报告的收件人 g*%o%Lv
125.unqualified opinion 无保留意见 vb\R~%@T,
126.qualified opinion 保留意见 'sjks sy.3
127.disclaimer of opinion 无法表示意见 Aacj?
128.adverse opinion 否定意见