61.assessed level of material misstatement risk 重大错报风险的评估水平 Qh4<HQ<9
62.simall business 小规模企业 6
J&_H(^
63.accounting system 会计系统 doIcO,Q
64.test of control 控制测试 oVG/[e|c'
65.walk-through test 穿行测试 O?6ph4'
66.communication 沟通 BrWo/1b
67.flow chart 流程图 0/1Ay{ns
68.reperformance of internal control 重新执行 s/;iZiWK
69.audit evidence 审计证据 J6WyFtlyLc
70.substantive procedures 实质性程序 M<4tjVQ6
71.assertions 认定 6AM-^S@
72.esistence 存在 rq[+p
73.occurrence 发生 )L)jvCw,e
74.completeness 完整性 i'[o,dbE
75.rights and obligations 权利和义务 k>2tC<
76.valuation and allocation 计价和分摊 ,)S(SnCF
77.cutoff 截止 kw%vO6"q(
78.accuracy 准确性 J
u0W
79.classification 分类 >uu]K
80.inspection 检查 Pjs
L{,
81.supervision of counting 监盘 -<Wv7FNpD
82.observation 观察 SuO@LroxTB
83.confirmation 函证 3gUGfedi
84.computation 计算 6X2~30pdE
85.analytical procedures 分析程序 )A@i2I
86.vouch 核对 U{8]TEv
87.trace 追查 ,#NH]T`c1
88.audit sampling 审计抽样 I;Sg9`k=
89.error 误差 4Jf6uhaE
90.expected error 预期误差 u?ALZxj?
91.population 总体 '@{'T LMCi
92.sampling risk 抽样风险 1x"S^j
93.non- sampling risk 非抽样风险 *0*1.>Vg
94.sampling unit 抽样单位 ,%bG]5
95.statistical sampling 统计抽样 e\9H'$1\
96.tolerable error 可容忍误差 P5qY|_
97.the risk of under reliance 信赖不足风险 dbmty|d
98.the risk of over reliance 信赖过度风险 \-Oq/g{j
99.the risk of incorrect rejection 误拒风险 */T.]^
100. the risk of incorrect acceptance 误受风险 -naj.omG|
101.working trial balance 试算平衡表 9XH}/FcP_O
102.index and cross-referencing 索引和交叉索引 3I" <\M4x
103.cash receipt 现金收入 q1|! oQ
104.cash disbursement 现金支出 QSaJb?I
105.bank statement 银行对账单 &fyT}MA
106.bank reconciliation 银行存款余额调节表 OdZLJt?g
107.balance sheet date 资产负债表日 Po~u-5
108.net realizable value 可变现净值 J:N4F.o&K
109.storeroom 仓库 rA"><pH
110.sale invoice 销售发票 `T-lBwH
111.price list 价目表 e5"?ol0
112.positive confirmation request 积极式询证函 #dd-rooQuD
113.negative confirmation request 消极式询证函 p^E}%
0#
114.purchase requisition 请购单 O%$XgEJ8p
115.receiving report 验收报告 y[pU8QSt
116.gross margin 毛利 !9n!:"(r
117.manufacturing overhead 制造费用 :k-(%E](
118.material requisition 领料单 .y)Y20=o!
119.inventory-taking 存货盘点 M)<4|x
120.bond certificate 债券 %Ob#GA+
121.stock certificate 股票 $69ef[b
122.audit report 审计报告 .5t|FJ]`$
123.entity 被审计单位
ZeL v!
124.addressee of the audit report 审计报告的收件人 7jf%-X
125.unqualified opinion 无保留意见 ?>\JX
126.qualified opinion 保留意见 7
[b]%i
127.disclaimer of opinion 无法表示意见 ssWSY(j]
128.adverse opinion 否定意见