61.assessed level of material misstatement risk 重大错报风险的评估水平 3#Iq5vT
62.simall business 小规模企业 IyM:9=}5
63.accounting system 会计系统 S~R[*Gk_uT
64.test of control 控制测试 5#y_EpL"
65.walk-through test 穿行测试 C{+JrHV%h
66.communication 沟通 Ug384RzHN
67.flow chart 流程图 q,> C^p|2b
68.reperformance of internal control 重新执行 IVVX3RI
69.audit evidence 审计证据 h6}rOchj
70.substantive procedures 实质性程序 /,~g"y.;,
71.assertions 认定 2H`>Kj
72.esistence 存在 x
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73.occurrence 发生 nPDoK!r'
74.completeness 完整性 ~Orz<%k.
75.rights and obligations 权利和义务 m/;fY>}3
76.valuation and allocation 计价和分摊 \#IKirf?
77.cutoff 截止 !R@jbM
78.accuracy 准确性 ML0_Uc3en
79.classification 分类 KzJJ@D*4M]
80.inspection 检查 JcMl*k
81.supervision of counting 监盘 H7k@Br
82.observation 观察 g9=_^^Tg
83.confirmation 函证 i|xz
84.computation 计算 c]i;0j? Dl
85.analytical procedures 分析程序 4TYtgP1
86.vouch 核对 YQWq*o^:
87.trace 追查 Z$B%V
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88.audit sampling 审计抽样 "rfBYl`
89.error 误差 gdg``U;)p
90.expected error 预期误差 mD|Q+~=|e
91.population 总体 +zXcTT[V
92.sampling risk 抽样风险 -f1lu*3\
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 BR_fOIDc
95.statistical sampling 统计抽样 <_]W1V:0
96.tolerable error 可容忍误差 WQ9Q:F2
97.the risk of under reliance 信赖不足风险 $~VIx% h
98.the risk of over reliance 信赖过度风险 a 7=lZZ
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99.the risk of incorrect rejection 误拒风险 ;lSsy
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 z@ `u$D$n
102.index and cross-referencing 索引和交叉索引 Mvp|S.
103.cash receipt 现金收入 AX
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104.cash disbursement 现金支出 /a9CqK
105.bank statement 银行对账单 1=C<aRZ b^
106.bank reconciliation 银行存款余额调节表 e}P@7e h
107.balance sheet date 资产负债表日 KD\sU6
108.net realizable value 可变现净值 iX
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109.storeroom 仓库 TAqX
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110.sale invoice 销售发票 vp9wRGd
111.price list 价目表 rq Uk_|Xa
112.positive confirmation request 积极式询证函 g_A#WQyh\'
113.negative confirmation request 消极式询证函 %NTJih`
114.purchase requisition 请购单 kP5G}Bp
115.receiving report 验收报告 * dk(<g=fM
116.gross margin 毛利 U0iV
E+)Bt
117.manufacturing overhead 制造费用 ,yvS c
118.material requisition 领料单 nJ/}b/A{
119.inventory-taking 存货盘点 K4+|K:e
120.bond certificate 债券 uBn35%
121.stock certificate 股票 3N|6?'
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122.audit report 审计报告 *-uzsq.W
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 0\s&;@xKk
125.unqualified opinion 无保留意见 N R4\TU
126.qualified opinion 保留意见 }B!io-}
127.disclaimer of opinion 无法表示意见 #!%zf{(C+
128.adverse opinion 否定意见