61.assessed level of material misstatement risk 重大错报风险的评估水平 * >:<
62.simall business 小规模企业 z[vu-f9
63.accounting system 会计系统 o:*$G~. k
64.test of control 控制测试 ;jQ^8S
65.walk-through test 穿行测试 6~>h;wC
66.communication 沟通 .qf~t/o
67.flow chart 流程图 x
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68.reperformance of internal control 重新执行 A|4
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69.audit evidence 审计证据 ~$//4kES
70.substantive procedures 实质性程序 ugj I$u
71.assertions 认定 0k_3]Li=(
72.esistence 存在 uK#
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73.occurrence 发生 a-nn[j
74.completeness 完整性 3A =\Mb
75.rights and obligations 权利和义务 XL; WU8>
76.valuation and allocation 计价和分摊 C%ZPWOc_8
77.cutoff 截止 ']sjW'~
78.accuracy 准确性 +BhJske
79.classification 分类 ;;C2t&(
80.inspection 检查 egr"og{
81.supervision of counting 监盘 CbxWK#aMmB
82.observation 观察 cdGBo4
83.confirmation 函证 M$!-B,1BX
84.computation 计算 7+KI9u}-
85.analytical procedures 分析程序 II=!E
86.vouch 核对 4MzPm~Ct
87.trace 追查 @KHY8y7
88.audit sampling 审计抽样 ~>_UTI
89.error 误差 3 _!MVT
90.expected error 预期误差 9@mvG^
91.population 总体 5yj# 9H
92.sampling risk 抽样风险 Jr
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93.non- sampling risk 非抽样风险 &sYxe:H
94.sampling unit 抽样单位 KLuOg$i
95.statistical sampling 统计抽样 `}L{gssv
96.tolerable error 可容忍误差 W1LR ,:$
97.the risk of under reliance 信赖不足风险 DvLwX1(l
98.the risk of over reliance 信赖过度风险 iweT@P`
99.the risk of incorrect rejection 误拒风险 O.\\)8xA
100. the risk of incorrect acceptance 误受风险 <R~;|&o,$
101.working trial balance 试算平衡表 z;/8R7L&
102.index and cross-referencing 索引和交叉索引 SXE@\Afj
103.cash receipt 现金收入 @,2,(=l*C
104.cash disbursement 现金支出 2}*8( 32
105.bank statement 银行对账单 zMO#CZ t
106.bank reconciliation 银行存款余额调节表 [~G1Rz\h
107.balance sheet date 资产负债表日 BG.sHI{
108.net realizable value 可变现净值 "(dI/}
109.storeroom 仓库 Aeo=m}C;
110.sale invoice 销售发票 ][#|5UK8L
111.price list 价目表 5')]Y1J
112.positive confirmation request 积极式询证函 j
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113.negative confirmation request 消极式询证函 m],.w M8
114.purchase requisition 请购单 =1VZcLNt
115.receiving report 验收报告 f#7=N{wm
116.gross margin 毛利 hM>.xr
117.manufacturing overhead 制造费用
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118.material requisition 领料单 P*U^,Jh<
119.inventory-taking 存货盘点 Oz&*A/si+3
120.bond certificate 债券 jT F"
121.stock certificate 股票 ""_G4{
122.audit report 审计报告 [f[Wz{Q#Y
123.entity 被审计单位 hd(TKFL^y
124.addressee of the audit report 审计报告的收件人 5Fj9.K~k
125.unqualified opinion 无保留意见 4%_xTo
126.qualified opinion 保留意见 e"{"g[b/7
127.disclaimer of opinion 无法表示意见 ^|hVFM2
128.adverse opinion 否定意见