61.assessed level of material misstatement risk 重大错报风险的评估水平 hYLu
62.simall business 小规模企业 9I,Trk@&
63.accounting system 会计系统 8g3 6-8
64.test of control 控制测试 ?IK[]=!
65.walk-through test 穿行测试 %n^]1R#
66.communication 沟通 U-@\V1;C
67.flow chart 流程图 mwt3EV5
68.reperformance of internal control 重新执行 E:2Or~
69.audit evidence 审计证据 ){v nmJJ%
70.substantive procedures 实质性程序 |K]tJi4fz
71.assertions 认定 n}"MF>
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72.esistence 存在 [8ih-k
73.occurrence 发生 HxjhP(
74.completeness 完整性 qg_=5s
75.rights and obligations 权利和义务 ~sOAm
76.valuation and allocation 计价和分摊 BwR)--75
77.cutoff 截止 oZQu&
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78.accuracy 准确性 Lr`yl$6
79.classification 分类 ;aSEv"iWX
80.inspection 检查 =dPrG=A
81.supervision of counting 监盘 &a V`u?'e
82.observation 观察 @sP?@<C
83.confirmation 函证 $-}&RW9
84.computation 计算 gQ_<;'m)2
85.analytical procedures 分析程序 DZSS
86.vouch 核对
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87.trace 追查 8K,X3a9
88.audit sampling 审计抽样 l=E
86"m
89.error 误差 iFd
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90.expected error 预期误差 GC')50T J
91.population 总体 5(+9a
92.sampling risk 抽样风险 gJQ#j~'
93.non- sampling risk 非抽样风险 /65YHXg,
94.sampling unit 抽样单位 <tD,Uu
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95.statistical sampling 统计抽样 ^%r6+ey
96.tolerable error 可容忍误差 EhxpMTS
97.the risk of under reliance 信赖不足风险 Lc{AB!Br
98.the risk of over reliance 信赖过度风险 2_q/<8t
99.the risk of incorrect rejection 误拒风险 32wtN8kx
100. the risk of incorrect acceptance 误受风险 qYK^S4L
101.working trial balance 试算平衡表 5#GMp
102.index and cross-referencing 索引和交叉索引 5W&L6.J}+
103.cash receipt 现金收入 I0m7;M7 P
104.cash disbursement 现金支出 2:38CdkYp
105.bank statement 银行对账单 /6')B !&
106.bank reconciliation 银行存款余额调节表 t7f(%/] H0
107.balance sheet date 资产负债表日 5T x4u%g
108.net realizable value 可变现净值 .C'\U[A{
109.storeroom 仓库 "t0^4=c+7
110.sale invoice 销售发票 B!wN%>U
111.price list 价目表 $94lF~
112.positive confirmation request 积极式询证函 )ros-dp`
113.negative confirmation request 消极式询证函 ,Kv6!ib6Q
114.purchase requisition 请购单 riIubX#
115.receiving report 验收报告 EpS/"adI-!
116.gross margin 毛利 0>28o.
117.manufacturing overhead 制造费用 QTHY{:Rmu
118.material requisition 领料单 o%_-u
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119.inventory-taking 存货盘点 1dN/H)]
120.bond certificate 债券 9^a|yyzL
121.stock certificate 股票 ]64Pk9z=
122.audit report 审计报告 1aAOT6h
123.entity 被审计单位 =t,
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124.addressee of the audit report 审计报告的收件人 ?MH=8Cl1w
125.unqualified opinion 无保留意见 %3`*
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126.qualified opinion 保留意见 ctP+ECH
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见