61.assessed level of material misstatement risk 重大错报风险的评估水平 c>M_?::)0
62.simall business 小规模企业 ;]|m((15G
63.accounting system 会计系统 u!s
Sgx=
64.test of control 控制测试 cKaL K#~
65.walk-through test 穿行测试 =9#i<te
66.communication 沟通 A;K{ &x
67.flow chart 流程图 Vjv6\;tt8
68.reperformance of internal control 重新执行 e,PQ)1
69.audit evidence 审计证据 bfcD5:q
70.substantive procedures 实质性程序 >?H_A
71.assertions 认定 {6REfY
c
72.esistence 存在 eW<!^Aer
73.occurrence 发生 TiwHLb9
74.completeness 完整性 Ly@U\%.
75.rights and obligations 权利和义务 ,:\zXESy4
76.valuation and allocation 计价和分摊 bvt-leA=
77.cutoff 截止 / nC$
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78.accuracy 准确性 LA( f]Xmc
79.classification 分类 N9~'P-V
80.inspection 检查 vq@#Be?@
81.supervision of counting 监盘 gME:\ud$
82.observation 观察 c~Q`{2%+
83.confirmation 函证 -Hl\j(D7
84.computation 计算 C={sE*&dYX
85.analytical procedures 分析程序 oZ|{J
86.vouch 核对 &q kl*#]
87.trace 追查 6EW"8RG`
88.audit sampling 审计抽样 + xkMW%e<
89.error 误差 G5C#i7cpm
90.expected error 预期误差 74</6T]^
91.population 总体 /0'fcjOaQ
92.sampling risk 抽样风险 ^^W`Lh%9
93.non- sampling risk 非抽样风险 :{e`$kz
94.sampling unit 抽样单位 ~}FLn9@*
95.statistical sampling 统计抽样 <ZN)
/,4PS
96.tolerable error 可容忍误差 O;.d4pO(tC
97.the risk of under reliance 信赖不足风险 JJ= ~o@|c
98.the risk of over reliance 信赖过度风险 #d
XZA>b9
99.the risk of incorrect rejection 误拒风险 Fp* &os
100. the risk of incorrect acceptance 误受风险 p)AvG;
101.working trial balance 试算平衡表 >Kqj{/SWK
102.index and cross-referencing 索引和交叉索引 B%?|br
103.cash receipt 现金收入 J@&$U7t
104.cash disbursement 现金支出 8DmX4*
105.bank statement 银行对账单 JN9H T0
106.bank reconciliation 银行存款余额调节表 B@:XC&R^
107.balance sheet date 资产负债表日 MzA
108.net realizable value 可变现净值 }T&;*ww
109.storeroom 仓库 2gNBPd )I
110.sale invoice 销售发票 S
a#d?:L
111.price list 价目表 n,R[O_9u[
112.positive confirmation request 积极式询证函 dh7)N}2
113.negative confirmation request 消极式询证函 lqwJ
F &
114.purchase requisition 请购单 x<j($iv
115.receiving report 验收报告 wN%DM)*k
116.gross margin 毛利 ff2.|20
117.manufacturing overhead 制造费用 omDi<-
118.material requisition 领料单 3]5&&=#
119.inventory-taking 存货盘点 uc{Qhw!;:
120.bond certificate 债券 _a:!U^4
121.stock certificate 股票 'FvhzGn9Q
122.audit report 审计报告 bU@>1>b6lE
123.entity 被审计单位 )r-|T&Sn
124.addressee of the audit report 审计报告的收件人 jTxChR
125.unqualified opinion 无保留意见 b&_u
O
126.qualified opinion 保留意见 mqfEs0~I
127.disclaimer of opinion 无法表示意见 67hPQ/S1
128.adverse opinion 否定意见