61.assessed level of material misstatement risk 重大错报风险的评估水平 NaAq^F U
62.simall business 小规模企业 #4~Ivj
63.accounting system 会计系统 -
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64.test of control 控制测试 Xo]FOJ5
65.walk-through test 穿行测试 (K0FWTmm
66.communication 沟通 PksHq77
67.flow chart 流程图 M{hA`
68.reperformance of internal control 重新执行 : @YZ6?hf
69.audit evidence 审计证据 U/{cYX
70.substantive procedures 实质性程序 8FbBv"LI,g
71.assertions 认定 ?i9LqHL
72.esistence 存在 {Ivu"<`L3
73.occurrence 发生 F+c*v#T
74.completeness 完整性 /R
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75.rights and obligations 权利和义务 aD%")eP%&
76.valuation and allocation 计价和分摊 }ZR
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77.cutoff 截止 eQzSWn[
78.accuracy 准确性 Pf(z0o&
79.classification 分类 (QqKttL:
80.inspection 检查 bYowEzieF
81.supervision of counting 监盘 \kC/)d
82.observation 观察 O%
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83.confirmation 函证 2b3x|9o8
84.computation 计算 ,X9Y/S
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85.analytical procedures 分析程序 -C.eXR{s
86.vouch 核对 3%k@,Vvt
87.trace 追查 :c<C;.
88.audit sampling 审计抽样 b:W]L3Z8
89.error 误差 s}/YcUK
90.expected error 预期误差 oh,Nu_!
91.population 总体 coU`2n/
92.sampling risk 抽样风险 !k%Vw18
93.non- sampling risk 非抽样风险 O+z-6:`
94.sampling unit 抽样单位 1.jW^sM
95.statistical sampling 统计抽样 u3ce\
96.tolerable error 可容忍误差 2nOQ48haT
97.the risk of under reliance 信赖不足风险 +| Cvv]Tx1
98.the risk of over reliance 信赖过度风险 QeU>%qKT
99.the risk of incorrect rejection 误拒风险 kw?RUt0-V
100. the risk of incorrect acceptance 误受风险 S(/@.gI:f
101.working trial balance 试算平衡表 [,G]#<G?q
102.index and cross-referencing 索引和交叉索引 sF(U?)48
103.cash receipt 现金收入 6t*=.b,N
104.cash disbursement 现金支出 VZw( "a*TB
105.bank statement 银行对账单 [=.. #y!U
106.bank reconciliation 银行存款余额调节表 [wIyW/+
107.balance sheet date 资产负债表日 GawLQst[+
108.net realizable value 可变现净值 saYn\o"m
109.storeroom 仓库 &W|'rA'r
110.sale invoice 销售发票 .6
111.price list 价目表 ezHj?@
112.positive confirmation request 积极式询证函 /kNr5s
113.negative confirmation request 消极式询证函 ;jI\MZ~l\
114.purchase requisition 请购单 hLJO\=0rJz
115.receiving report 验收报告 ilpg()
116.gross margin 毛利
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117.manufacturing overhead 制造费用 Gz^g!N[
118.material requisition 领料单 574b]
119.inventory-taking 存货盘点 +ZGOv,l
120.bond certificate 债券 z?FZu,h}
121.stock certificate 股票 'p Z~3q
122.audit report 审计报告 m,]Tl;f
123.entity 被审计单位 $c f?`k
124.addressee of the audit report 审计报告的收件人 9lOUE
125.unqualified opinion 无保留意见 QAcvv 0Hv
126.qualified opinion 保留意见 y 0M&Bh
127.disclaimer of opinion 无法表示意见 qfN<w&P
128.adverse opinion 否定意见