61.assessed level of material misstatement risk 重大错报风险的评估水平 ]mzghH:E
62.simall business 小规模企业 gn-@OmIs
63.accounting system 会计系统 3M^s
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64.test of control 控制测试 m!Y4+KTwD`
65.walk-through test 穿行测试 C>NLZMT
66.communication 沟通 \u4`6EYF?
67.flow chart 流程图 eP(
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68.reperformance of internal control 重新执行 iQd,xr
69.audit evidence 审计证据 DpbprT7_
70.substantive procedures 实质性程序 aHR+4m~)
71.assertions 认定 :<p3L!?8y
72.esistence 存在 m=[3"X3W1V
73.occurrence 发生 %2@O,uCo@
74.completeness 完整性 8*x/NaH
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75.rights and obligations 权利和义务 ]0o_-
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76.valuation and allocation 计价和分摊 aM5Hp>'nI
77.cutoff 截止 <nvzNXql
78.accuracy 准确性 V$Zl]f$S
79.classification 分类 e6`g[Ap
80.inspection 检查 qV{iUtYt
81.supervision of counting 监盘 fphi['X
82.observation 观察 1[]
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83.confirmation 函证 GI5#{-)
84.computation 计算 fK/|0@B8
85.analytical procedures 分析程序 o?
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86.vouch 核对 %/n#{;c#
87.trace 追查
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88.audit sampling 审计抽样 .;J6)h
89.error 误差
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90.expected error 预期误差 9Zj9e
91.population 总体 Um~DA
92.sampling risk 抽样风险 JZup} {a
93.non- sampling risk 非抽样风险 W0+m A
94.sampling unit 抽样单位 )NLjv=ql
95.statistical sampling 统计抽样 @
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96.tolerable error 可容忍误差 'z9}I
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97.the risk of under reliance 信赖不足风险 S*l=FRFI
98.the risk of over reliance 信赖过度风险 #O1%k;
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99.the risk of incorrect rejection 误拒风险 +/>XOY|Ie
100. the risk of incorrect acceptance 误受风险 .Lm0$o*`
101.working trial balance 试算平衡表 C2;Hugm4
102.index and cross-referencing 索引和交叉索引 bQgtZHO
103.cash receipt 现金收入 wiP )"g.t
104.cash disbursement 现金支出 \o
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105.bank statement 银行对账单 *{!E`),FX
106.bank reconciliation 银行存款余额调节表 2n3!pZ8
107.balance sheet date 资产负债表日 ;9;jUQ]MyG
108.net realizable value 可变现净值 <4:%M
109.storeroom 仓库 gP2<L5&Z,
110.sale invoice 销售发票 U|~IJU3-
111.price list 价目表 2Tcc
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112.positive confirmation request 积极式询证函 e_+SBN1`P&
113.negative confirmation request 消极式询证函 06]%$-j
114.purchase requisition 请购单 fq?MnWc
115.receiving report 验收报告 yvCX
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116.gross margin 毛利 rI#,FZ
117.manufacturing overhead 制造费用 G'T:l("l
118.material requisition 领料单 @
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119.inventory-taking 存货盘点 *"d['V3
120.bond certificate 债券 _ SJFuv/
121.stock certificate 股票 2-dEie/{'
122.audit report 审计报告 7r{159&=
123.entity 被审计单位 c[+uwO~
124.addressee of the audit report 审计报告的收件人 r7+Ytr
125.unqualified opinion 无保留意见 PI&@/+
126.qualified opinion 保留意见 +>QD4z#
127.disclaimer of opinion 无法表示意见 AOM@~qyc
128.adverse opinion 否定意见