61.assessed level of material misstatement risk 重大错报风险的评估水平 @R&D["!
62.simall business 小规模企业 5;
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63.accounting system 会计系统 IR8&4qOs
64.test of control 控制测试 &RrQ()<as
65.walk-through test 穿行测试 CEq]B:[IC
66.communication 沟通 g0OS<,:
67.flow chart 流程图 o#) !b:/
68.reperformance of internal control 重新执行 6<$|;w-OV
69.audit evidence 审计证据 *SMPHWH[c
70.substantive procedures 实质性程序 jFTV\|C
71.assertions 认定 B[B<U~I}
72.esistence 存在 Z^6(&Rh
73.occurrence 发生 .6F3;bg R7
74.completeness 完整性 BQ:Kx _
75.rights and obligations 权利和义务 :*'?Ac
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76.valuation and allocation 计价和分摊 mVAm ^JK
77.cutoff 截止 da'E"HN@G~
78.accuracy 准确性 `>EvT7u
79.classification 分类 5yiiPK$qr
80.inspection 检查 32LB*zc
81.supervision of counting 监盘 *m@
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82.observation 观察 C'2 =0oou
83.confirmation 函证 $
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84.computation 计算 Z*>/@ J}
85.analytical procedures 分析程序 V FSn!o:C
86.vouch 核对 J8BT%
87.trace 追查 Su$ 1 t
88.audit sampling 审计抽样 z\8yB`8b^
89.error 误差 ^p zxwt
90.expected error 预期误差 ?67I|@^
91.population 总体 Sw@,<4S
92.sampling risk 抽样风险 H8]^f=
93.non- sampling risk 非抽样风险 {
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94.sampling unit 抽样单位 @dCPa7:>&
95.statistical sampling 统计抽样 ]</4#?_
96.tolerable error 可容忍误差 lO:{tV
97.the risk of under reliance 信赖不足风险 *F*jA$aY
98.the risk of over reliance 信赖过度风险 a`~eC)T
99.the risk of incorrect rejection 误拒风险 j~*Z7iu
100. the risk of incorrect acceptance 误受风险 U.7y8#qf3R
101.working trial balance 试算平衡表 X5|/s::u
102.index and cross-referencing 索引和交叉索引 rL
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103.cash receipt 现金收入 Q_0x6]/!
104.cash disbursement 现金支出 &:I
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105.bank statement 银行对账单 ~P
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106.bank reconciliation 银行存款余额调节表 dX@A%6#?
107.balance sheet date 资产负债表日 `h9)`*
108.net realizable value 可变现净值 ,Zf!KQw
109.storeroom 仓库 ?g;ZbD
110.sale invoice 销售发票 _+04M)q0
111.price list 价目表 SKpPR;=q|:
112.positive confirmation request 积极式询证函 <I%9O:R
113.negative confirmation request 消极式询证函 53t-'K0l
114.purchase requisition 请购单 }j(2Dl
115.receiving report 验收报告 TBKd|D'H
116.gross margin 毛利 RjGB#AK
117.manufacturing overhead 制造费用 4G8nebv
118.material requisition 领料单 42>m,fb2[
119.inventory-taking 存货盘点 ](=wlq)
120.bond certificate 债券 99Yo1Q0
121.stock certificate 股票 7Fi2^DlgX
122.audit report 审计报告 zYG,x*IH
123.entity 被审计单位 Ryq"\Q>+
124.addressee of the audit report 审计报告的收件人 3[=`uO0\7
125.unqualified opinion 无保留意见 yD"0=\
126.qualified opinion 保留意见 H[7cA9FI
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见