61.assessed level of material misstatement risk 重大错报风险的评估水平 A#M#JI-Y
62.simall business 小规模企业 SY>i@s+ML
63.accounting system 会计系统 .pNWpWL.
64.test of control 控制测试 ^qs=fF
65.walk-through test 穿行测试 R}c,ahd
66.communication 沟通 ^;@q^b)ZP
67.flow chart 流程图 oh:q:St
68.reperformance of internal control 重新执行 f1(V~{N,+
69.audit evidence 审计证据 7tMV*{+Z
70.substantive procedures 实质性程序 x$d3f
sEE
71.assertions 认定 I=6\z^:
72.esistence 存在 f@l$52f3D
73.occurrence 发生 fs+l
74.completeness 完整性 I-oI,c%+
75.rights and obligations 权利和义务 K@Q_q/(%;
76.valuation and allocation 计价和分摊 ]3wg-p+
77.cutoff 截止 V|KYkEl
r1
78.accuracy 准确性 u@5vK2
79.classification 分类 rCi7q]_
80.inspection 检查 `G&W%CHB
81.supervision of counting 监盘 B
=@BYqiY
82.observation 观察 }tv%
83.confirmation 函证 Kj,
C9
84.computation 计算 j9n3
85.analytical procedures 分析程序 #Mw|h^Wm
86.vouch 核对 "- S2${
87.trace 追查 p0~=
88.audit sampling 审计抽样 NH$%g\GPs
89.error 误差 'uS!rKkQlu
90.expected error 预期误差 tp<uN~rTgh
91.population 总体 $7eO33Bm
92.sampling risk 抽样风险 Q*}#?g
93.non- sampling risk 非抽样风险 87P{vf#
94.sampling unit 抽样单位 WL$Ee=
95.statistical sampling 统计抽样 RB.&,1
96.tolerable error 可容忍误差 ['ol]ZJ
97.the risk of under reliance 信赖不足风险 EM!# FJh
98.the risk of over reliance 信赖过度风险 Q1J./C}
99.the risk of incorrect rejection 误拒风险 aKXaor@0f.
100. the risk of incorrect acceptance 误受风险 &S}%)g%Iv9
101.working trial balance 试算平衡表 lMz5))Rr
102.index and cross-referencing 索引和交叉索引 /1
lIV_Z
103.cash receipt 现金收入 w^Qb9vTa8
104.cash disbursement 现金支出 .|
CcUmx
105.bank statement 银行对账单 4of3#
M
106.bank reconciliation 银行存款余额调节表 \9;u.&$mNB
107.balance sheet date 资产负债表日 <jE6ye(R
108.net realizable value 可变现净值 zM{'GB+en
109.storeroom 仓库 o:B?gDM
110.sale invoice 销售发票 'b#RfF,7H}
111.price list 价目表 O4@sN=o
112.positive confirmation request 积极式询证函 Z_Jprp{3h
113.negative confirmation request 消极式询证函 9 X}F{!p~1
114.purchase requisition 请购单 6}wXNTd
115.receiving report 验收报告 *5Upb,**
116.gross margin 毛利 }MAQhXI^O|
117.manufacturing overhead 制造费用 .4Ob?ZS(
118.material requisition 领料单 48dIh\TH"
119.inventory-taking 存货盘点 #A<|hh
120.bond certificate 债券 <ABN/nH
121.stock certificate 股票 hO^8CA,5
122.audit report 审计报告 IB:eyq-+
123.entity 被审计单位 ?Q1(L$-=
124.addressee of the audit report 审计报告的收件人 H|_^T.n?E
125.unqualified opinion 无保留意见 b);Pw"_2
126.qualified opinion 保留意见 08AC9
127.disclaimer of opinion 无法表示意见 Qb}7lm{r
128.adverse opinion 否定意见