61.assessed level of material misstatement risk 重大错报风险的评估水平 J#;m)5[ a%
62.simall business 小规模企业 jQlK-U=oi
63.accounting system 会计系统 u=i^F|
64.test of control 控制测试 [eik<1=,~?
65.walk-through test 穿行测试 &T.P7nJ=
66.communication 沟通 }pZnWK+
67.flow chart 流程图 ^?0,G>I%-
68.reperformance of internal control 重新执行 +|w~j#j9`
69.audit evidence 审计证据 zi 14]FWo
70.substantive procedures 实质性程序 ,<WykeC
71.assertions 认定 Z#V\[
72.esistence 存在 *)SgdC/f
73.occurrence 发生 ,>%r|YSJ)
74.completeness 完整性 -Af`AX
75.rights and obligations 权利和义务 lGgKzi9VD
76.valuation and allocation 计价和分摊 KT?s
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77.cutoff 截止 l;FgX+)
78.accuracy 准确性 &otgN<H9
79.classification 分类 ~Q\ZDMTK
80.inspection 检查 IY6S\Gn
81.supervision of counting 监盘 ! \Kh\
82.observation 观察 *\+'tFT6
83.confirmation 函证 a8U2c;
84.computation 计算 C&"
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85.analytical procedures 分析程序 Mo=-P2)>lt
86.vouch 核对 9!C?2*>A P
87.trace 追查 3"%44'
88.audit sampling 审计抽样 e;3 (,
89.error 误差 vw
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90.expected error 预期误差
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91.population 总体 <b40\Z{+
92.sampling risk 抽样风险 ?wY.B
93.non- sampling risk 非抽样风险 ar}759
94.sampling unit 抽样单位 a'~y'6
95.statistical sampling 统计抽样 _n gMC]-T
96.tolerable error 可容忍误差 ~q>ilnL"h
97.the risk of under reliance 信赖不足风险 e5]0<s$
98.the risk of over reliance 信赖过度风险 b=l
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99.the risk of incorrect rejection 误拒风险 p7tC~]r:L
100. the risk of incorrect acceptance 误受风险 eci\Q,
101.working trial balance 试算平衡表 5ZxBmQ
102.index and cross-referencing 索引和交叉索引 g?M69~G$:x
103.cash receipt 现金收入 FeMu`|2
104.cash disbursement 现金支出 S"z4jpqn3
105.bank statement 银行对账单 2p ,6=8^v
106.bank reconciliation 银行存款余额调节表 J[AgOUc
107.balance sheet date 资产负债表日 ti%
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108.net realizable value 可变现净值 %>z}P&Yz
109.storeroom 仓库 (*gpa:Sc
110.sale invoice 销售发票 5xKR
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111.price list 价目表 > `M\xt
112.positive confirmation request 积极式询证函 "YZ`g}sG
113.negative confirmation request 消极式询证函 gk`.8o
114.purchase requisition 请购单 ,#haai(
115.receiving report 验收报告 \59h
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116.gross margin 毛利 n-_w0Y
117.manufacturing overhead 制造费用 _Pal)re]U
118.material requisition 领料单 g5[3[Z(.
119.inventory-taking 存货盘点 c6
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120.bond certificate 债券 hn.fX:}
121.stock certificate 股票 S3fBZIPp
122.audit report 审计报告 G_]mNh
123.entity 被审计单位 _,Y79 b6
124.addressee of the audit report 审计报告的收件人 jnY4(B
125.unqualified opinion 无保留意见 q<7n5kJ~
126.qualified opinion 保留意见 Nh%8;
127.disclaimer of opinion 无法表示意见 7h~M&\M
128.adverse opinion 否定意见