61.assessed level of material misstatement risk 重大错报风险的评估水平 2f%G`4/p
62.simall business 小规模企业 ,<^7~d{{3m
63.accounting system 会计系统 n>_EEw2/
64.test of control 控制测试 =9lrPQ]w
65.walk-through test 穿行测试 ,Tb~+z|-[
66.communication 沟通 H9x,C/r,
67.flow chart 流程图 _::q
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68.reperformance of internal control 重新执行 PjH[8:,
69.audit evidence 审计证据 T[z]~MJL
70.substantive procedures 实质性程序 O:=%{/6&D
71.assertions 认定 tA?cHDp4E
72.esistence 存在 `Jvy~T
73.occurrence 发生 =1JS6~CTLN
74.completeness 完整性 {M7`z,,[
75.rights and obligations 权利和义务 'E4`qq
76.valuation and allocation 计价和分摊 +B
4&$z
77.cutoff 截止 n>)'!
78.accuracy 准确性 an4^(SY
79.classification 分类 xm)s%"6n
80.inspection 检查 X`[P11`
81.supervision of counting 监盘 wIrjWU2
82.observation 观察 SNV[KdvP*
83.confirmation 函证 )YDuq(g&
84.computation 计算 MWsjkI`
85.analytical procedures 分析程序 `m~x*)L#
86.vouch 核对 -:hiLZJ7-
87.trace 追查
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88.audit sampling 审计抽样 F/"Q0% (m
89.error 误差 !b
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90.expected error 预期误差
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91.population 总体 $[L8UUHY<8
92.sampling risk 抽样风险 'f#i
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93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 -+'fn$
95.statistical sampling 统计抽样 N2?o6)
96.tolerable error 可容忍误差 <Rs#y:
97.the risk of under reliance 信赖不足风险 fpjy[$8
98.the risk of over reliance 信赖过度风险 0{ZYYB&"~J
99.the risk of incorrect rejection 误拒风险 ]x8_f6;D
100. the risk of incorrect acceptance 误受风险 4(VVEe
101.working trial balance 试算平衡表 W\'njN
102.index and cross-referencing 索引和交叉索引 F{:ZHCm
103.cash receipt 现金收入 jRswGMx
104.cash disbursement 现金支出 Q}KNtNCpx
105.bank statement 银行对账单 m=^`u:=
106.bank reconciliation 银行存款余额调节表 [79 eq=
107.balance sheet date 资产负债表日 Qy)+YhE
108.net realizable value 可变现净值 *K9I+t"g
109.storeroom 仓库 Ywj=6 +;
110.sale invoice 销售发票 bIFKP
111.price list 价目表 TZ`@pDi
112.positive confirmation request 积极式询证函 |x2+O
113.negative confirmation request 消极式询证函 ~?V+^<P
114.purchase requisition 请购单 3:">]LMi
115.receiving report 验收报告 }(g`l)OX
116.gross margin 毛利 yIab3/#`
117.manufacturing overhead 制造费用 xW$F
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118.material requisition 领料单 9Tgl/}q)
119.inventory-taking 存货盘点 p!+7F\
120.bond certificate 债券 6^W6As0
121.stock certificate 股票 s6#@S4^=\
122.audit report 审计报告 h'i8o>7
123.entity 被审计单位 g/)$-Z)Nu
124.addressee of the audit report 审计报告的收件人 jlmP1b9
125.unqualified opinion 无保留意见 ;j#$d@VG"
126.qualified opinion 保留意见 0p8Z l
127.disclaimer of opinion 无法表示意见 xwjim7#_:
128.adverse opinion 否定意见