61.assessed level of material misstatement risk 重大错报风险的评估水平 euVDrJ^
62.simall business 小规模企业 "lLh#W1d
63.accounting system 会计系统 Bv!{V)$
64.test of control 控制测试 oBo*<6
65.walk-through test 穿行测试 8V 4
e\q
66.communication 沟通 ~!qnKM>[
67.flow chart 流程图 af %w|M
68.reperformance of internal control 重新执行 bxtH`^
69.audit evidence 审计证据 [l3\0e6-/
70.substantive procedures 实质性程序 At?|[%<`
71.assertions 认定 Yj/o17
72.esistence 存在 Fa[^D~$l*
73.occurrence 发生 {+=hYB|&
74.completeness 完整性 *1{A'`.=\
75.rights and obligations 权利和义务 Tx!t3;Yz[
76.valuation and allocation 计价和分摊 4\u`MR
77.cutoff 截止 :PW"7|c!
78.accuracy 准确性 c:u*-lYmK%
79.classification 分类 #
dL,d6a
80.inspection 检查 `bfUP s
81.supervision of counting 监盘 }DS%?6}Sy
82.observation 观察 GDSXBa*7
83.confirmation 函证 W"\}##
84.computation 计算 &K[sb%
85.analytical procedures 分析程序 $rmxwxz&W:
86.vouch 核对 GdI,&|/
87.trace 追查 kSzap+ nB?
88.audit sampling 审计抽样 }P0bNY5?%
89.error 误差 t;6<k7h
90.expected error 预期误差 b4-g
NF]Yt
91.population 总体 {$hWz (
92.sampling risk 抽样风险 dGm%If9P
93.non- sampling risk 非抽样风险 ^tGAJ_b79
94.sampling unit 抽样单位 R/Bjc}J'
95.statistical sampling 统计抽样 W&)f#/M8
96.tolerable error 可容忍误差 ;mQ|+|F6X
97.the risk of under reliance 信赖不足风险 ; _c&J&I
98.the risk of over reliance 信赖过度风险 PdqvXc
99.the risk of incorrect rejection 误拒风险 Mf#@8"l
100. the risk of incorrect acceptance 误受风险 4@3 \Ihv
101.working trial balance 试算平衡表 hmo4H3g!N
102.index and cross-referencing 索引和交叉索引 'g)f5n a[
103.cash receipt 现金收入 r=0PW_r:
104.cash disbursement 现金支出 ?D _4KFr
105.bank statement 银行对账单 .1RQ}Ro,<
106.bank reconciliation 银行存款余额调节表 C/Tk`C&
107.balance sheet date 资产负债表日 Ja:4EU$Lu
108.net realizable value 可变现净值 {l,&F+W$C
109.storeroom 仓库 jq% <Z,rh
110.sale invoice 销售发票 Gg9s.]W
111.price list 价目表 4 H0rS'5d
112.positive confirmation request 积极式询证函 @I?,!3`jS
113.negative confirmation request 消极式询证函 pI-Qq%Nwt
114.purchase requisition 请购单 N^$q;%
115.receiving report 验收报告 t2)uJN`a$X
116.gross margin 毛利 6Q7=6
117.manufacturing overhead 制造费用 @2h hB W
118.material requisition 领料单 f&4+-w.:V|
119.inventory-taking 存货盘点 eLPtdP5k
120.bond certificate 债券 m_oUl(pk
121.stock certificate 股票 ~6kF`}5
122.audit report 审计报告 $I*}AUp
v?
123.entity 被审计单位 X}(X\rp
124.addressee of the audit report 审计报告的收件人 pJ}U'*Z2
125.unqualified opinion 无保留意见 8(Te^] v#
126.qualified opinion 保留意见 -d'FKOD
127.disclaimer of opinion 无法表示意见 r4/b
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128.adverse opinion 否定意见