61.assessed level of material misstatement risk 重大错报风险的评估水平 SF< [FM%1
62.simall business 小规模企业 )%VCzye*{
63.accounting system 会计系统 JIxiklk
64.test of control 控制测试 jdM=SBy7q
65.walk-through test 穿行测试 $<OhGk-
66.communication 沟通 e$|VG*
d
67.flow chart 流程图 s;1e0
n
68.reperformance of internal control 重新执行 "8HE^Po/pn
69.audit evidence 审计证据 gS$A
70.substantive procedures 实质性程序 J8;Okzb!L
71.assertions 认定 Hk u=pr3Gn
72.esistence 存在 Qq3fZ
=
73.occurrence 发生 t`u!]DHv
74.completeness 完整性 M#a&\cqC
75.rights and obligations 权利和义务 w>vH8f
76.valuation and allocation 计价和分摊 (Es{l a G
77.cutoff 截止 4j3oT)+8
78.accuracy 准确性 3LW[H+k
79.classification 分类 `?uPn~,e8
80.inspection 检查 O2 v.
81.supervision of counting 监盘 ?9e]
82.observation 观察 T//S,
83.confirmation 函证 1;Xgc@
84.computation 计算 .pvxh|V
85.analytical procedures 分析程序 #DUh(:E'`
86.vouch 核对 r1Z<:}ZwK
87.trace 追查 @~o`#$*|
88.audit sampling 审计抽样 U3F3((EYJ
89.error 误差 (WE,dY+.
90.expected error 预期误差 O
>FO>
91.population 总体 doD>m?rig3
92.sampling risk 抽样风险 cNj*E
=~;
93.non- sampling risk 非抽样风险 ]k*1KP
94.sampling unit 抽样单位 p)/
p!d[T/
95.statistical sampling 统计抽样 kG^dqqn6
96.tolerable error 可容忍误差 xvDI 4x&
97.the risk of under reliance 信赖不足风险 *48IF33&s
98.the risk of over reliance 信赖过度风险 `o
si"o9
99.the risk of incorrect rejection 误拒风险 Jqru AW<
100. the risk of incorrect acceptance 误受风险 \ e,?rH
101.working trial balance 试算平衡表 g$3>~D
102.index and cross-referencing 索引和交叉索引 &71e5<(dG
103.cash receipt 现金收入 CgnXr/!L
104.cash disbursement 现金支出 Ro r2qDF
105.bank statement 银行对账单 NHkL24ve
106.bank reconciliation 银行存款余额调节表 YKs4{?vw
107.balance sheet date 资产负债表日 <xn;bp[
108.net realizable value 可变现净值 \L[i9m| e
109.storeroom 仓库 o~C('1Fdb
110.sale invoice 销售发票 zj%cQkZ
111.price list 价目表 %S#WPD'Y
112.positive confirmation request 积极式询证函 9#rt:&xo0
113.negative confirmation request 消极式询证函 SI*^f\lu
114.purchase requisition 请购单 SLoo:)
115.receiving report 验收报告 g:gB`8w?
116.gross margin 毛利 #D)x}#V\
117.manufacturing overhead 制造费用 0YS?=oi
118.material requisition 领料单 jO)&KEh
119.inventory-taking 存货盘点 Np)aS[9W
120.bond certificate 债券 - DL"-%X.
121.stock certificate 股票 @J vZ[T/
122.audit report 审计报告 2c:f<>r0y
123.entity 被审计单位 @
yxt($G
124.addressee of the audit report 审计报告的收件人 _N'75
125.unqualified opinion 无保留意见 0ar=cuDm
126.qualified opinion 保留意见 hz)9"B\S
127.disclaimer of opinion 无法表示意见 nb+m.X
128.adverse opinion 否定意见