61.assessed level of material misstatement risk 重大错报风险的评估水平 x *XH]&V
62.simall business 小规模企业 ,zTb<g
63.accounting system 会计系统 Zi\['2CG
64.test of control 控制测试 Q4* -wF-P
65.walk-through test 穿行测试 25y6a|`
66.communication 沟通 RIn9(r
67.flow chart 流程图 :nY2O
68.reperformance of internal control 重新执行 Kn;D?ioY
69.audit evidence 审计证据 tiPa6tQ
70.substantive procedures 实质性程序 9O*_L:4o
71.assertions 认定 lK7m=[j
72.esistence 存在 uGN^!NG-0
73.occurrence 发生 &[mZ
D,
74.completeness 完整性 fnKY1y]2+
75.rights and obligations 权利和义务 >JwLk[=j
76.valuation and allocation 计价和分摊 p>=[-(mt
77.cutoff 截止 una%[jTc
78.accuracy 准确性 sM[I4.A
3
79.classification 分类 nz.{P@[Qk
80.inspection 检查 58xnB!h\}
81.supervision of counting 监盘 WG71k8af
82.observation 观察 w~R`D
83.confirmation 函证 Ter:sge7
84.computation 计算 d)o!5L
85.analytical procedures 分析程序 G_H?f\/
86.vouch 核对 bizTd
87.trace 追查 a&{X!:X
88.audit sampling 审计抽样 RkEN
,xWE
89.error 误差 penlG36Q
90.expected error 预期误差 SzDKByi
91.population 总体 d5 Edu44
92.sampling risk 抽样风险 q"qo.TPh|$
93.non- sampling risk 非抽样风险 tMx}*l|]
94.sampling unit 抽样单位 :wqC8&V
95.statistical sampling 统计抽样 }ArpPU
:]
96.tolerable error 可容忍误差 YV4#%I!<
97.the risk of under reliance 信赖不足风险 |C%Pjl^YkV
98.the risk of over reliance 信赖过度风险 ?'
]h%'Q
99.the risk of incorrect rejection 误拒风险 '|>9C^E9X
100. the risk of incorrect acceptance 误受风险 0
H_!Kg
101.working trial balance 试算平衡表 <+#oBN
102.index and cross-referencing 索引和交叉索引 c?2MBtnu
103.cash receipt 现金收入 abNV4 ,
M
104.cash disbursement 现金支出 r`S< A;
105.bank statement 银行对账单 :p&!
RI(l
106.bank reconciliation 银行存款余额调节表 %#L]]-%
107.balance sheet date 资产负债表日 Qe"pW\
108.net realizable value 可变现净值 #%@*p,xh
109.storeroom 仓库 /2M.~3gQ
110.sale invoice 销售发票 d@0Kr5_
111.price list 价目表 ;^Sr"v6r>u
112.positive confirmation request 积极式询证函 ma$Prd
113.negative confirmation request 消极式询证函 E`H$YS3o
114.purchase requisition 请购单 q@5K6yE
115.receiving report 验收报告 dx*qb
116.gross margin 毛利 YT/kC'A
117.manufacturing overhead 制造费用 }V;+l8
118.material requisition 领料单 :1q4"tv|
119.inventory-taking 存货盘点 q_W0/Ki8
120.bond certificate 债券 $/1c= Y@
121.stock certificate 股票 *1Z5+uVT[
122.audit report 审计报告 ;!<
Znw
123.entity 被审计单位 D<i[LZd
124.addressee of the audit report 审计报告的收件人 x_!0.S
U
125.unqualified opinion 无保留意见 ow=UtA-^O
126.qualified opinion 保留意见 fEE
/-}d
127.disclaimer of opinion 无法表示意见 ]{~NO{0@Y
128.adverse opinion 否定意见