61.assessed level of material misstatement risk 重大错报风险的评估水平 7YXXkdgbd
62.simall business 小规模企业 v*'iWHCl,
63.accounting system 会计系统 Ul713Bjz
64.test of control 控制测试 ~2A$R'x b
65.walk-through test 穿行测试 h
GA0F9.U
66.communication 沟通
=Sb:<q+Q
67.flow chart 流程图 C3b0`|5
68.reperformance of internal control 重新执行 c7l!G~yx'
69.audit evidence 审计证据 (-'0g@0UA
70.substantive procedures 实质性程序 p-yOiG8b}
71.assertions 认定 k`7.p,;}U
72.esistence 存在 &^3~=$
73.occurrence 发生 [5p7@6:$u
74.completeness 完整性 -90ZI1O`
75.rights and obligations 权利和义务 t1:S!@
76.valuation and allocation 计价和分摊 3^A/`8R7K
77.cutoff 截止 >.O*gv/_
78.accuracy 准确性 _czbUl
79.classification 分类 QK3j_'F=E
80.inspection 检查 ]~
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81.supervision of counting 监盘 ZLN_,/7
82.observation 观察 K*_{Rs0P
83.confirmation 函证 Z}K.^\S9
84.computation 计算 Ef_F#X0#
85.analytical procedures 分析程序 f.$aFOn
86.vouch 核对 r8
Zyld_@
87.trace 追查 H81.p
88.audit sampling 审计抽样 N+C)/EN$
89.error 误差 J+cAS/MYX
90.expected error 预期误差 Xv-1PY':pA
91.population 总体 v`_i1h9p{
92.sampling risk 抽样风险 5&-j{J0iV
93.non- sampling risk 非抽样风险 uzVG q!'H
94.sampling unit 抽样单位 +Jo 3rX'`
95.statistical sampling 统计抽样 ezg^5o;
96.tolerable error 可容忍误差 "BLv4s|y7L
97.the risk of under reliance 信赖不足风险 :?$Sb8OuIL
98.the risk of over reliance 信赖过度风险 oc3dd"8}@
99.the risk of incorrect rejection 误拒风险 qr'x0r|<>
100. the risk of incorrect acceptance 误受风险 %TW%|"v
101.working trial balance 试算平衡表 %<=w [*i
102.index and cross-referencing 索引和交叉索引 u8<&F`7j
103.cash receipt 现金收入 (?!(0Ywbg
104.cash disbursement 现金支出 w;yiX<t<
105.bank statement 银行对账单 M}=s3[d(,
106.bank reconciliation 银行存款余额调节表 jHu,u|e0>S
107.balance sheet date 资产负债表日 <uBhi4
108.net realizable value 可变现净值 -40'[a9E
109.storeroom 仓库 R8=I)I-8
110.sale invoice 销售发票 *
w'q
111.price list 价目表 )p/=u@8_f
112.positive confirmation request 积极式询证函 )]c]el@y
113.negative confirmation request 消极式询证函 {?@t/.4[W3
114.purchase requisition 请购单 h V|v6 _
115.receiving report 验收报告 6Q.{llO
116.gross margin 毛利 8 l'bRyuS
117.manufacturing overhead 制造费用 P0'e
"\$
118.material requisition 领料单 KrdZEi vb
119.inventory-taking 存货盘点 -~vl+L
120.bond certificate 债券 6m, KL5>W
121.stock certificate 股票 x9x#'H3
122.audit report 审计报告 (C-,ljY
123.entity 被审计单位 '!j #X_;
124.addressee of the audit report 审计报告的收件人 6
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125.unqualified opinion 无保留意见 iA55yT+
126.qualified opinion 保留意见 IgPV#
127.disclaimer of opinion 无法表示意见 O8K@&V p
128.adverse opinion 否定意见