61.assessed level of material misstatement risk 重大错报风险的评估水平 jSE)&K4nI
62.simall business 小规模企业 O00;0w
u
63.accounting system 会计系统 )\u%XFPhS
64.test of control 控制测试
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65.walk-through test 穿行测试 QNx]8r
66.communication 沟通 S2'a i
67.flow chart 流程图 D2&d",%&f
68.reperformance of internal control 重新执行 MN2i0!+
69.audit evidence 审计证据 62R";# K
70.substantive procedures 实质性程序 &wK:R,~x6
71.assertions 认定 #9|&;C5',!
72.esistence 存在 Qpmq@iL
73.occurrence 发生 c%pf,sm'
74.completeness 完整性 A|f6H6UUx
75.rights and obligations 权利和义务 pmB
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76.valuation and allocation 计价和分摊 rah"\f2
77.cutoff 截止 ,EEAxmf
78.accuracy 准确性 &f.|MNz;
79.classification 分类 vmAnBY
80.inspection 检查 d|RUxNjM-J
81.supervision of counting 监盘 qF~9:`
82.observation 观察 9$HKP9
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83.confirmation 函证 *G.vY#h
84.computation 计算 V>QyiB
85.analytical procedures 分析程序 LhLAQ2~
86.vouch 核对 #b;?:.m\=
87.trace 追查 >p-UQc
88.audit sampling 审计抽样 h s
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89.error 误差 3F|p8zPS
90.expected error 预期误差 Hdew5Xn(:
91.population 总体 5m~9Vl-&
92.sampling risk 抽样风险 ;"Gy5
93.non- sampling risk 非抽样风险 ]4H)GWHKg
94.sampling unit 抽样单位 EX_j|/&tZ
95.statistical sampling 统计抽样 O +o)z6(
96.tolerable error 可容忍误差 o^2MfFS
97.the risk of under reliance 信赖不足风险 M5WB.L[@q
98.the risk of over reliance 信赖过度风险 `(HD'f ud3
99.the risk of incorrect rejection 误拒风险 jOfG}:>e\
100. the risk of incorrect acceptance 误受风险 Jd7chIK
101.working trial balance 试算平衡表 -b^dK)wR~
102.index and cross-referencing 索引和交叉索引 XF(D%ygeC
103.cash receipt 现金收入 Vpg>K #w
104.cash disbursement 现金支出 KUU{X~w
105.bank statement 银行对账单 j<kW+Iio
106.bank reconciliation 银行存款余额调节表 qg#YQ'vWte
107.balance sheet date 资产负债表日 0L/chP
108.net realizable value 可变现净值 KuJ9bn{u!C
109.storeroom 仓库 tR>zB
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110.sale invoice 销售发票 ir}z^+
111.price list 价目表 Y_[7q<L
112.positive confirmation request 积极式询证函 ;B 8Q,.t>x
113.negative confirmation request 消极式询证函 rgIWM"
114.purchase requisition 请购单 .@)vJtH)
115.receiving report 验收报告 ^o5;><S]
116.gross margin 毛利 4:rwzRDY
117.manufacturing overhead 制造费用 A*DN/lG
118.material requisition 领料单 Aeh#
119.inventory-taking 存货盘点 lW|=rq-|
120.bond certificate 债券 m)L50ot:/
121.stock certificate 股票 ZJ%NZAxy
122.audit report 审计报告 d?X,od6
123.entity 被审计单位 PyfWIU7O
124.addressee of the audit report 审计报告的收件人 hdw.S`~}%
125.unqualified opinion 无保留意见 +ytP5K7
126.qualified opinion 保留意见 >ZkL`!:s
127.disclaimer of opinion 无法表示意见 k( 0; >)<i
128.adverse opinion 否定意见