61.assessed level of material misstatement risk 重大错报风险的评估水平 i.ivHV~-
62.simall business 小规模企业 +]VW[$
W
63.accounting system 会计系统 k9&pX8#
64.test of control 控制测试 0=OvVU;P
65.walk-through test 穿行测试 3[m~6Ys
66.communication 沟通 k.H4Mf(4
67.flow chart 流程图 ]U 1S?p
68.reperformance of internal control 重新执行 J'lqHf$T
69.audit evidence 审计证据 T=pKen/
70.substantive procedures 实质性程序 /"1[qT\F
71.assertions 认定 -PiZvge
72.esistence 存在 lJ4/bL2I/
73.occurrence 发生 cn_ *,\}
74.completeness 完整性 ~~WX#Od*$
75.rights and obligations 权利和义务 h&bs`
76.valuation and allocation 计价和分摊 v(jZ[{x@
77.cutoff 截止 j2%#xZ{33
78.accuracy 准确性 u$x'P <b
79.classification 分类 1|3vwgRhs
80.inspection 检查 \3j4=K'nE
81.supervision of counting 监盘 93Q
x+oK]
82.observation 观察 Jqt|'G3
83.confirmation 函证 T\T>\&nY+|
84.computation 计算 6uWPIM;
85.analytical procedures 分析程序 FOX0
86.vouch 核对 .OF2O}
87.trace 追查 #w)D ml
88.audit sampling 审计抽样 kmsgaB7?
89.error 误差 "I[uD)$
90.expected error 预期误差 lMXLd91
91.population 总体 ]-u>HO g\
92.sampling risk 抽样风险 xa%2w]
93.non- sampling risk 非抽样风险 Hb9r.;r<EW
94.sampling unit 抽样单位 6J\A%i
95.statistical sampling 统计抽样 K%>3ev=y.s
96.tolerable error 可容忍误差 K
WT[b?
97.the risk of under reliance 信赖不足风险 \MmKz^tO
98.the risk of over reliance 信赖过度风险 ZL- ` 3x
99.the risk of incorrect rejection 误拒风险 'Z^KpW
100. the risk of incorrect acceptance 误受风险 ot,e?lF
101.working trial balance 试算平衡表 '\B!1
B>T
102.index and cross-referencing 索引和交叉索引 `[.4SIah
103.cash receipt 现金收入 [Z+E_Lbz
104.cash disbursement 现金支出 5%XEybc2
105.bank statement 银行对账单 0]t7(P"F6
106.bank reconciliation 银行存款余额调节表 0Y ld!L
107.balance sheet date 资产负债表日 1VO>Bh.Wm
108.net realizable value 可变现净值 @)S d3xw[
109.storeroom 仓库 ?rububDT{
110.sale invoice 销售发票 u]QG^1.qYe
111.price list 价目表 #N|A@B5x
112.positive confirmation request 积极式询证函 u=!n9W~"
113.negative confirmation request 消极式询证函 v@]\
P<E
114.purchase requisition 请购单 Ezw<
115.receiving report 验收报告 q8fnUK?i
116.gross margin 毛利 l#%G~c8x
117.manufacturing overhead 制造费用 w,zgYX&
118.material requisition 领料单 UNKXfe(X9
119.inventory-taking 存货盘点 >WW5;7$
120.bond certificate 债券 WzO[-csy
121.stock certificate 股票 [5jXYqD=vj
122.audit report 审计报告 g2&P
123.entity 被审计单位 "Bbd[ZI8
124.addressee of the audit report 审计报告的收件人 u-#J!Z<T8
125.unqualified opinion 无保留意见 /7XVr"R
126.qualified opinion 保留意见 ^>!~%Vv7!
127.disclaimer of opinion 无法表示意见 nM&UdKf3
128.adverse opinion 否定意见