61.assessed level of material misstatement risk 重大错报风险的评估水平 _F(Np\%_
62.simall business 小规模企业 OnH3Ss$
63.accounting system 会计系统 &7,::$cu
64.test of control 控制测试 ,rjl|F*
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65.walk-through test 穿行测试 5|7<ZL
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66.communication 沟通 vQG v4
67.flow chart 流程图 2r!-
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68.reperformance of internal control 重新执行 4:Oq(e_(
69.audit evidence 审计证据 ,|GjrT{vf
70.substantive procedures 实质性程序 vw$b]MO!
71.assertions 认定 J 7sH]
72.esistence 存在 wA"d?x
73.occurrence 发生 Kf6D)B 26
74.completeness 完整性 j"jQiL_*
75.rights and obligations 权利和义务 ">M&/}4
76.valuation and allocation 计价和分摊 cE>m/^SKr
77.cutoff 截止 |N}*
78.accuracy 准确性 >xA(*7
79.classification 分类 )H`V\H[0P
80.inspection 检查 BnfuI
81.supervision of counting 监盘 /bn$@Cy@
82.observation 观察 -GMaK.4=
83.confirmation 函证 m?gGFxo
84.computation 计算
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85.analytical procedures 分析程序 K%_UNivN
86.vouch 核对 t>OEzUd9
87.trace 追查 3}8L!2_p
88.audit sampling 审计抽样 @FZ_[CYg
89.error 误差 #|3,DZ|)F
90.expected error 预期误差 UCup {pDp
91.population 总体 /MMnW$)
92.sampling risk 抽样风险 NcHU)
93.non- sampling risk 非抽样风险 cv1PiIl
94.sampling unit 抽样单位 8_ascvs5
95.statistical sampling 统计抽样 mfF `K2R
96.tolerable error 可容忍误差 t3g+>U_m
97.the risk of under reliance 信赖不足风险 [c -|`d^
98.the risk of over reliance 信赖过度风险 K'/if5>Bc
99.the risk of incorrect rejection 误拒风险 1M6^Brx
100. the risk of incorrect acceptance 误受风险 ho)JY
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101.working trial balance 试算平衡表 [$uKI,l
102.index and cross-referencing 索引和交叉索引 <o[3*59
103.cash receipt 现金收入 6tjV^sjs
104.cash disbursement 现金支出 =y(*?TZH
105.bank statement 银行对账单 l^KCsea
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106.bank reconciliation 银行存款余额调节表 {
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107.balance sheet date 资产负债表日 ]d~{8h!G
108.net realizable value 可变现净值 4;>HBCM4-
109.storeroom 仓库 S>p0{:zM
110.sale invoice 销售发票 uix/O*^
111.price list 价目表 {-MjsBR
112.positive confirmation request 积极式询证函 X&| R\v=}
113.negative confirmation request 消极式询证函 OHW|?hI=[
114.purchase requisition 请购单 xX9snSGz
115.receiving report 验收报告 QN?EI:
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116.gross margin 毛利 xG(iSuz
117.manufacturing overhead 制造费用 X h}D_c
118.material requisition 领料单 34[TM 3L].
119.inventory-taking 存货盘点 FA;-D5=
120.bond certificate 债券 3IjsV5a
121.stock certificate 股票 #_`qbIOAj
122.audit report 审计报告 *0eV9!y
123.entity 被审计单位 Ml;`
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124.addressee of the audit report 审计报告的收件人 i~AReJxt7
125.unqualified opinion 无保留意见 4*9t:D|}
126.qualified opinion 保留意见 GKOl{och
127.disclaimer of opinion 无法表示意见 QSn18V>{
128.adverse opinion 否定意见