61.assessed level of material misstatement risk 重大错报风险的评估水平 5,#aN}v#?
62.simall business 小规模企业 Rebo.6rG
63.accounting system 会计系统 {wptOZ
64.test of control 控制测试 rebWXz7
65.walk-through test 穿行测试
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66.communication 沟通 ?
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67.flow chart 流程图 bqwn_=.
68.reperformance of internal control 重新执行 swfjKBfw+g
69.audit evidence 审计证据 B42qiV2/k
70.substantive procedures 实质性程序 +(m*??TAV
71.assertions 认定 r:Ok z
72.esistence 存在 2&0#'Tb
73.occurrence 发生 _}l7f
74.completeness 完整性 gJJ BRn{MI
75.rights and obligations 权利和义务 V5!mV_EoR@
76.valuation and allocation 计价和分摊 .|/VD'xV"
77.cutoff 截止 C4|H5H
78.accuracy 准确性 i{}Q5iy
79.classification 分类 |5(un/-C
80.inspection 检查 %&M*G@j
81.supervision of counting 监盘 j|IvDrm#
82.observation 观察 |HQFqa<
83.confirmation 函证 PcEE@W9
84.computation 计算 "
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85.analytical procedures 分析程序 roNs~]6
86.vouch 核对 K[[ 5H
87.trace 追查 o>y@1%aU
88.audit sampling 审计抽样 |D~#9
89.error 误差 ?Vc/mO2X
90.expected error 预期误差 t|v_[Za}Z
91.population 总体 !4
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92.sampling risk 抽样风险 Wo,fHY
93.non- sampling risk 非抽样风险 c{\x<AwO
94.sampling unit 抽样单位 a9p6[qOcd
95.statistical sampling 统计抽样 >$_@p(w
96.tolerable error 可容忍误差 "[2D&\$
97.the risk of under reliance 信赖不足风险 xX\A&9m
98.the risk of over reliance 信赖过度风险 DC,]FmWs!+
99.the risk of incorrect rejection 误拒风险 QV_Ep8
100. the risk of incorrect acceptance 误受风险 jWGX:XB
101.working trial balance 试算平衡表 Vee;&
102.index and cross-referencing 索引和交叉索引 AxiCpAS;J
103.cash receipt 现金收入 FK,Jk04on
104.cash disbursement 现金支出 SAUG+{Uq
105.bank statement 银行对账单 7s2e>6Q[
106.bank reconciliation 银行存款余额调节表 D*q:XO6b
107.balance sheet date 资产负债表日 xj.)
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108.net realizable value 可变现净值 ~uw eBp~O
109.storeroom 仓库 zF_aJ+i:~
110.sale invoice 销售发票 ($s%B
111.price list 价目表 Vv.q{fRvYB
112.positive confirmation request 积极式询证函 4/QQX;w
113.negative confirmation request 消极式询证函 csms8J
114.purchase requisition 请购单 ; d :i
115.receiving report 验收报告 p&cJo<]=LE
116.gross margin 毛利 W4rh7e4
117.manufacturing overhead 制造费用 =>Dw,+"
118.material requisition 领料单 )Zit6I
119.inventory-taking 存货盘点 Vf`9[*j
120.bond certificate 债券 Q) Y&h'.(
121.stock certificate 股票 IK|W^hH\8
122.audit report 审计报告 m95;NT1N/g
123.entity 被审计单位 \++#adN:K
124.addressee of the audit report 审计报告的收件人 W*Ce1
125.unqualified opinion 无保留意见 zHt}`>y&
126.qualified opinion 保留意见 %^<A`Q_
127.disclaimer of opinion 无法表示意见 .6y(ox|LL
128.adverse opinion 否定意见