61.assessed level of material misstatement risk 重大错报风险的评估水平 i`qh|w/b_
62.simall business 小规模企业 0=B5
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63.accounting system 会计系统 .yPx'_e
64.test of control 控制测试
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65.walk-through test 穿行测试 ]_?y[@ZP
66.communication 沟通 fm0(
67.flow chart 流程图 jH1~Ve+q9
68.reperformance of internal control 重新执行 9[D7N
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 wNZ7(W.U
71.assertions 认定 6ZBD$1$A!
72.esistence 存在 OT i3T1&
73.occurrence 发生 "puz-W'n
74.completeness 完整性 6K}=K?3Z
75.rights and obligations 权利和义务 I>aa'em
76.valuation and allocation 计价和分摊 ([~`{,sv
77.cutoff 截止 V{{x~Q9
78.accuracy 准确性 (#]KjpIK
79.classification 分类 pZxL?N!
80.inspection 检查
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81.supervision of counting 监盘 \`ReZu$
82.observation 观察 7w, FA
83.confirmation 函证 )v~]lk,o
84.computation 计算 ?sYjF
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85.analytical procedures 分析程序 s`RJl V
86.vouch 核对 u#~!%~
87.trace 追查 `'WLGQG
88.audit sampling 审计抽样 5g5NTm`=<
89.error 误差 @XC97kGWp
90.expected error 预期误差 Phu|
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91.population 总体 -::%9D}P|
92.sampling risk 抽样风险 "'Uk0>d=_I
93.non- sampling risk 非抽样风险 sdQv:nd'R
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 ~py0Vx,F
96.tolerable error 可容忍误差 ?`
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97.the risk of under reliance 信赖不足风险 J-F_XKqH
98.the risk of over reliance 信赖过度风险 <>_WdAOuD
99.the risk of incorrect rejection 误拒风险 gH3kX<e
100. the risk of incorrect acceptance 误受风险 1o>
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101.working trial balance 试算平衡表 0(x@
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102.index and cross-referencing 索引和交叉索引 2]=I'U<E!
103.cash receipt 现金收入 C&kl*nO
104.cash disbursement 现金支出 PqLqF5`S
105.bank statement 银行对账单 :g[x;Q[@
106.bank reconciliation 银行存款余额调节表 (L%q/
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107.balance sheet date 资产负债表日 _`>7
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108.net realizable value 可变现净值 9'g{<(R]
109.storeroom 仓库 _9|@nUD
110.sale invoice 销售发票 7G/|e24
111.price list 价目表 F*VMS
112.positive confirmation request 积极式询证函 Tj5@OcA$
113.negative confirmation request 消极式询证函 P1 stL,
114.purchase requisition 请购单
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115.receiving report 验收报告 9PK-r;2
116.gross margin 毛利 Wy*7jB
117.manufacturing overhead 制造费用 QYXx7h r=$
118.material requisition 领料单 Ag0_^
119.inventory-taking 存货盘点 sA-W^*+
120.bond certificate 债券 k^c=y<I
121.stock certificate 股票 gec T*^
122.audit report 审计报告 ok%!o+n
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123.entity 被审计单位 &xroms"S=
124.addressee of the audit report 审计报告的收件人 9Pk3}f)a
125.unqualified opinion 无保留意见 `sy &dyM
126.qualified opinion 保留意见 FNCLGAiZ
127.disclaimer of opinion 无法表示意见 a9zph2o-
128.adverse opinion 否定意见