61.assessed level of material misstatement risk 重大错报风险的评估水平 $:YJ<HvG<
62.simall business 小规模企业 ![v@+9
63.accounting system 会计系统 :!wdqn
64.test of control 控制测试 dtdz!'q)Y
65.walk-through test 穿行测试 K`9ph"(Z
66.communication 沟通 =DhzV
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67.flow chart 流程图 J)w58/`?t
68.reperformance of internal control 重新执行 5 E%dF9q
69.audit evidence 审计证据 H@uCbT
70.substantive procedures 实质性程序 f&\v+'[p
71.assertions 认定 4gTD HQP
72.esistence 存在 8qEK6-
73.occurrence 发生 0wmz2zKV
74.completeness 完整性 GY
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75.rights and obligations 权利和义务 [S}o[v\
76.valuation and allocation 计价和分摊 (L)tC*Qjc
77.cutoff 截止 6[h3pb/m
78.accuracy 准确性 31n5n
79.classification 分类 2[\I{<2/9
80.inspection 检查 EcA@bZ0
81.supervision of counting 监盘 1,p[4k~Ww
82.observation 观察 4No!`O-!&
83.confirmation 函证 ?s<'3I{
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84.computation 计算 {I!sXj
85.analytical procedures 分析程序 {5f?y\Z
86.vouch 核对 M~/%V NX
87.trace 追查 u"%i3%Yjh
88.audit sampling 审计抽样
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89.error 误差 2Et7o/\<
90.expected error 预期误差 {=AK|
91.population 总体 {e4ILdXM
92.sampling risk 抽样风险 QES[/i +
93.non- sampling risk 非抽样风险 b@OL!?JP
94.sampling unit 抽样单位 qp-/S^%
95.statistical sampling 统计抽样 c1IK9X*
96.tolerable error 可容忍误差 2EubMG
97.the risk of under reliance 信赖不足风险 fz`+j
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98.the risk of over reliance 信赖过度风险 kq[*q-:"x
99.the risk of incorrect rejection 误拒风险 <
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100. the risk of incorrect acceptance 误受风险 <y(uu(c
101.working trial balance 试算平衡表 NXvu}&H
102.index and cross-referencing 索引和交叉索引 %bnDxCj"
103.cash receipt 现金收入 9HOdtpQOV
104.cash disbursement 现金支出 ]_S&8F}|
105.bank statement 银行对账单 ^X%{]b K
106.bank reconciliation 银行存款余额调节表 p;!'5 f
107.balance sheet date 资产负债表日 lE+v@Kb:
108.net realizable value 可变现净值 V`KXfY
109.storeroom 仓库 &)Fp
110.sale invoice 销售发票 T4`.rnzyRb
111.price list 价目表 =kq!e
112.positive confirmation request 积极式询证函 3_Su5~^
113.negative confirmation request 消极式询证函 */Oq$3QGsV
114.purchase requisition 请购单 af]&3(33
115.receiving report 验收报告 %f.(^<Gu
116.gross margin 毛利 nn@"68]g
117.manufacturing overhead 制造费用 0k I.dX)
118.material requisition 领料单 8>TDrpT}
119.inventory-taking 存货盘点 klG]PUzd
120.bond certificate 债券 )MFa~/x
121.stock certificate 股票 Gw6*0&3')
122.audit report 审计报告 sKhX0,s&
123.entity 被审计单位 &L,zh{Mp
124.addressee of the audit report 审计报告的收件人 FO{K=9O
125.unqualified opinion 无保留意见 t)74(
126.qualified opinion 保留意见 -Cxk#-sb#
127.disclaimer of opinion 无法表示意见 ]s_,;PG U
128.adverse opinion 否定意见