61.assessed level of material misstatement risk 重大错报风险的评估水平 :1iXBG\
62.simall business 小规模企业 t?uw^nV 3E
63.accounting system 会计系统 ~U?vB((j!
64.test of control 控制测试 t@cBuV`9c
65.walk-through test 穿行测试 N9 )ERW2`*
66.communication 沟通 Z#%77!3
67.flow chart 流程图 @J@bD+Q+0
68.reperformance of internal control 重新执行 n!b*GXb\
69.audit evidence 审计证据 :]C\DUBo
70.substantive procedures 实质性程序 *LmzGF|
71.assertions 认定 A^c5CJ_
72.esistence 存在 =g@hh)3wP
73.occurrence 发生 A]V<K[9:b
74.completeness 完整性 AQ.q?'vE)
75.rights and obligations 权利和义务 1nLFtiki
76.valuation and allocation 计价和分摊 Xw^:<Nx:
77.cutoff 截止 g]}]/\
78.accuracy 准确性 K
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79.classification 分类 d<;XQ.Wo7
80.inspection 检查 +fIyeX
81.supervision of counting 监盘 A,ao2)
82.observation 观察 x2f_>tu2
83.confirmation 函证 ~0.@1zEXj
84.computation 计算 H
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85.analytical procedures 分析程序 / dn]`Ge)
86.vouch 核对 9>@"W-
87.trace 追查 Sag\wKV8
88.audit sampling 审计抽样 h"nv[0!)
89.error 误差 QaEXk5>e
90.expected error 预期误差 7@VR:~n}k
91.population 总体 w@f_TG"Vt
92.sampling risk 抽样风险 %^E>~
93.non- sampling risk 非抽样风险 Ipmr@%~
94.sampling unit 抽样单位 ?at~il$z'
95.statistical sampling 统计抽样 .~8IW,[
96.tolerable error 可容忍误差 C[$<7Mi|;
97.the risk of under reliance 信赖不足风险 V'?nS&,i
98.the risk of over reliance 信赖过度风险 /L[:C=u
99.the risk of incorrect rejection 误拒风险 C{S6Ri
100. the risk of incorrect acceptance 误受风险 MN)<Tr2f
101.working trial balance 试算平衡表 1r w>gR
102.index and cross-referencing 索引和交叉索引 9p$q@Bc
103.cash receipt 现金收入 ;6)|'3.B9
104.cash disbursement 现金支出 ^jhHaN]G^
105.bank statement 银行对账单 bm7$D Kp#
106.bank reconciliation 银行存款余额调节表 -)<Nd:A
107.balance sheet date 资产负债表日 f%auz4CZz
108.net realizable value 可变现净值 CGg6n CB
109.storeroom 仓库 )5V1HWjU
110.sale invoice 销售发票 \S2'3SDd/
111.price list 价目表 T
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112.positive confirmation request 积极式询证函 s^v,i
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113.negative confirmation request 消极式询证函 j+ys&pDczm
114.purchase requisition 请购单 MDCf(LhEH
115.receiving report 验收报告 -s!PO;qm
116.gross margin 毛利 wLUmRo56aR
117.manufacturing overhead 制造费用 =O_[9kuJ
118.material requisition 领料单 Hm^p^,}_x
119.inventory-taking 存货盘点 V+K.'
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120.bond certificate 债券 yq,5M1vR
121.stock certificate 股票 WK^qYfq|
122.audit report 审计报告 IH0^*f
123.entity 被审计单位 6qA{l_V
124.addressee of the audit report 审计报告的收件人 t[
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125.unqualified opinion 无保留意见 mLYB6
126.qualified opinion 保留意见 lJ,s}l7
127.disclaimer of opinion 无法表示意见 |Z/ySAFM
128.adverse opinion 否定意见