61.assessed level of material misstatement risk 重大错报风险的评估水平 &*%x]fQ@
62.simall business 小规模企业 Jv+w{"&
63.accounting system 会计系统 S_/S2(V"
64.test of control 控制测试 _DH^ K9,9
65.walk-through test 穿行测试
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66.communication 沟通 (:HT|gKoE
67.flow chart 流程图 P_w4
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68.reperformance of internal control 重新执行 &J
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69.audit evidence 审计证据 a4*976~![
70.substantive procedures 实质性程序 fBj)HoHQW
71.assertions 认定 N+@ Ff3M
72.esistence 存在 vg1JN"S[
73.occurrence 发生 r9Ogez ER
74.completeness 完整性 _p*8ke
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 9$HBKcO
77.cutoff 截止 bXOKC
78.accuracy 准确性 b%%r`j,'JE
79.classification 分类 D
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80.inspection 检查 {;u,04OVK
81.supervision of counting 监盘 oV
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82.observation 观察 >Vjn]V5y
83.confirmation 函证 L_RVHvA=M/
84.computation 计算 bo/9k 4N3
85.analytical procedures 分析程序 V<W;[#"
86.vouch 核对 Z17b=xJw
87.trace 追查 k#Sr; "
88.audit sampling 审计抽样 "(7y%TFt:
89.error 误差 ds9'k.
90.expected error 预期误差 T+ZA"i+
91.population 总体 Q(nTL
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92.sampling risk 抽样风险 n@RmH>"
93.non- sampling risk 非抽样风险 H3<tsK=:
94.sampling unit 抽样单位 WSu6chz)
95.statistical sampling 统计抽样 $t.oGd@N
96.tolerable error 可容忍误差 ?$ e]K/*
97.the risk of under reliance 信赖不足风险 ou <3}g
98.the risk of over reliance 信赖过度风险 .Y;f9R
99.the risk of incorrect rejection 误拒风险 w;`Jj-
100. the risk of incorrect acceptance 误受风险 `\62 iUN
101.working trial balance 试算平衡表 = IRot
102.index and cross-referencing 索引和交叉索引 2c 0;P
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103.cash receipt 现金收入 1vj@qw3
104.cash disbursement 现金支出 =JIceLL
105.bank statement 银行对账单 e^>>"tr
106.bank reconciliation 银行存款余额调节表 j'z#V_S
107.balance sheet date 资产负债表日 U
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108.net realizable value 可变现净值 x?{UWh%
109.storeroom 仓库 gHBv Q1g
110.sale invoice 销售发票 "dX~J3$
111.price list 价目表 ES&u*X:
112.positive confirmation request 积极式询证函 0N$7(.
113.negative confirmation request 消极式询证函 |6JKB'
114.purchase requisition 请购单 hhy+bA}
115.receiving report 验收报告 @/.#
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116.gross margin 毛利 :}zyd;Rc
117.manufacturing overhead 制造费用 !HDb{f
118.material requisition 领料单 Q^Cm3|ZO
119.inventory-taking 存货盘点 >0{}tRm-P&
120.bond certificate 债券 QPDh!A3T
121.stock certificate 股票 wS*r<zj
122.audit report 审计报告 b?i+nhqI
123.entity 被审计单位 CW
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124.addressee of the audit report 审计报告的收件人 *=!
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125.unqualified opinion 无保留意见 '6dVe2V
126.qualified opinion 保留意见 u]IbTJ'
127.disclaimer of opinion 无法表示意见 ][$I~nRf
128.adverse opinion 否定意见