61.assessed level of material misstatement risk 重大错报风险的评估水平 -"Lia!Q]M
62.simall business 小规模企业 eB/3MUz1
63.accounting system 会计系统 s`Z(f:/6*
64.test of control 控制测试 kxoJL6IC
65.walk-through test 穿行测试 00?^!';
66.communication 沟通 7~cN
67.flow chart 流程图 IvetQ+
68.reperformance of internal control 重新执行 &GwBxJ
69.audit evidence 审计证据 2|tZ xlt-
70.substantive procedures 实质性程序 dGQxGt1
71.assertions 认定 ywmx6q4MFL
72.esistence 存在 GhLgV
73.occurrence 发生 nk1(/~`
74.completeness 完整性 B;N40d*W
75.rights and obligations 权利和义务 vuuID24:
76.valuation and allocation 计价和分摊 ) gvXeJ
77.cutoff 截止 ?A(=%c|,g
78.accuracy 准确性 Mp?E
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79.classification 分类 9NaC7D$,
80.inspection 检查 !OPK?7
81.supervision of counting 监盘 =NAL*4c+
82.observation 观察 INW8Q`[F
83.confirmation 函证 /+2^xEIjE
84.computation 计算 ?ZdHuuDN~
85.analytical procedures 分析程序 ~Ht[kO
86.vouch 核对 6 )0$UW
87.trace 追查 &k&tkE
88.audit sampling 审计抽样 ?Z(
6..&
89.error 误差 %,a.431gi
90.expected error 预期误差 #PoUCRRC
91.population 总体 >~TLgq*
92.sampling risk 抽样风险 E~2}rK+#)
93.non- sampling risk 非抽样风险 7R<<}dA]
94.sampling unit 抽样单位 4xT(Uj
95.statistical sampling 统计抽样 A[X
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96.tolerable error 可容忍误差 tAP~
97.the risk of under reliance 信赖不足风险 /,2Em>
98.the risk of over reliance 信赖过度风险 fbNVmjb$)
99.the risk of incorrect rejection 误拒风险 azPFKg+
100. the risk of incorrect acceptance 误受风险 3?Bq((
101.working trial balance 试算平衡表 RFDwL~-p
102.index and cross-referencing 索引和交叉索引 )Y
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103.cash receipt 现金收入 W)<us?5Ec5
104.cash disbursement 现金支出 Wxb/|?,
105.bank statement 银行对账单 O]m,zk
106.bank reconciliation 银行存款余额调节表 } UHuFff,
107.balance sheet date 资产负债表日 r@"Vbq%
108.net realizable value 可变现净值 #p*{p)]HiA
109.storeroom 仓库 q<r{ps
110.sale invoice 销售发票 1`5d~>fV
111.price list 价目表 Z)|*mJ
112.positive confirmation request 积极式询证函 v)d\
5#7
113.negative confirmation request 消极式询证函 zvdtP'&uj
114.purchase requisition 请购单 TaG'?
115.receiving report 验收报告 vov"60K
116.gross margin 毛利 )]n:y M
117.manufacturing overhead 制造费用 DWHl,w;[z`
118.material requisition 领料单 &0K
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119.inventory-taking 存货盘点 ss236&
120.bond certificate 债券 Uj0DX>I
121.stock certificate 股票 Q6RBZucv
122.audit report 审计报告 t{Q9Kv
123.entity 被审计单位 #J, `a.
124.addressee of the audit report 审计报告的收件人 6@ET3v
125.unqualified opinion 无保留意见 :I+%v
126.qualified opinion 保留意见 jv5p_v4%O
127.disclaimer of opinion 无法表示意见 qdL;Ii<Y0
128.adverse opinion 否定意见