61.assessed level of material misstatement risk 重大错报风险的评估水平 p$'S\W|
62.simall business 小规模企业 2tpu v(H;
63.accounting system 会计系统 T>rmm7F
64.test of control 控制测试 Q+9:]Bt
65.walk-through test 穿行测试 $Vq5U9-
66.communication 沟通 Wt
cib-
67.flow chart 流程图 d-+jb<C&
68.reperformance of internal control 重新执行 ?dCwo;~
69.audit evidence 审计证据 -kMw[Y
70.substantive procedures 实质性程序 "IT7.!=@9
71.assertions 认定 72Y6gcg
72.esistence 存在 xwof[BnEZ
73.occurrence 发生 W3/bM>1
74.completeness 完整性 ~ a`[p\
75.rights and obligations 权利和义务 DlE, aYB
76.valuation and allocation 计价和分摊 &TQ~!ZMOR"
77.cutoff 截止 f
?)7MR=
78.accuracy 准确性 1Ng.Ukb
79.classification 分类 /[FDiJH2
80.inspection 检查 5 k3m"*
81.supervision of counting 监盘 f/#Id]B
82.observation 观察 u5k{.&
83.confirmation 函证 ?8"*B^*Sh
84.computation 计算 Jp]?tlT
85.analytical procedures 分析程序 hDJG.,r
86.vouch 核对 goIvm:?
87.trace 追查 HC6U_d1-6
88.audit sampling 审计抽样 m]>zdP+
89.error 误差 a- rR`
90.expected error 预期误差 0HoHu*+FX
91.population 总体 [-_{3qq<e
92.sampling risk 抽样风险 m.Zy$SDj(
93.non- sampling risk 非抽样风险 @NRN#~S,_]
94.sampling unit 抽样单位 ?`Yu~a{
95.statistical sampling 统计抽样 B\c_GX Uw
96.tolerable error 可容忍误差 y&,|+h
97.the risk of under reliance 信赖不足风险 nZ(]WPIN"
98.the risk of over reliance 信赖过度风险 v7
*L3Ol
99.the risk of incorrect rejection 误拒风险 P|$n
100. the risk of incorrect acceptance 误受风险 VRQ`-#
101.working trial balance 试算平衡表 xj>P5\mW#
102.index and cross-referencing 索引和交叉索引 2MR
d
103.cash receipt 现金收入 zY_J7,0g
104.cash disbursement 现金支出 -!1=S: S
105.bank statement 银行对账单 S9Yzvq!(
106.bank reconciliation 银行存款余额调节表 9,INyEyAL
107.balance sheet date 资产负债表日 F~
5,-atDM
108.net realizable value 可变现净值 <WZ{<'ajI
109.storeroom 仓库 7 mCf*|
110.sale invoice 销售发票 IRm}?hHf
111.price list 价目表 xX%ppD7
112.positive confirmation request 积极式询证函 $45|^.b
113.negative confirmation request 消极式询证函 k;+TN9
114.purchase requisition 请购单 O>]i?
115.receiving report 验收报告 9m)$^U>oz
116.gross margin 毛利 y2_rm
117.manufacturing overhead 制造费用 3)EJws!
118.material requisition 领料单 9AVj/?kmU
119.inventory-taking 存货盘点 :6nD "5(
120.bond certificate 债券 gvuv>A}vJ
121.stock certificate 股票 #kM|!U=
122.audit report 审计报告 SPb+H19;
123.entity 被审计单位 dXh[Ea^
124.addressee of the audit report 审计报告的收件人 sWr;%<K
125.unqualified opinion 无保留意见 uAA2G\3
126.qualified opinion 保留意见 d*d:-f~q
127.disclaimer of opinion 无法表示意见 GB|>eZLv<
128.adverse opinion 否定意见