61.assessed level of material misstatement risk 重大错报风险的评估水平 zI(uexxPqd
62.simall business 小规模企业 fffWvf
63.accounting system 会计系统 e9S*^2;
64.test of control 控制测试 @ZV>Cl@%2
65.walk-through test 穿行测试 ]eFNR1<OP
66.communication 沟通 *(i%\
67.flow chart 流程图 7pep\
68.reperformance of internal control 重新执行 l#+@!2z
69.audit evidence 审计证据 G2c\"[N1/
70.substantive procedures 实质性程序 "8(8]GgYx
71.assertions 认定 |Df`Aq(eYJ
72.esistence 存在 ,L
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73.occurrence 发生 O0pXHXSAL
74.completeness 完整性 SwrzW'%A
75.rights and obligations 权利和义务 f!GFRMM1
76.valuation and allocation 计价和分摊 YVz,P_\(m
77.cutoff 截止 P$clSJW
78.accuracy 准确性 1O)m(0tb[
79.classification 分类 += gU`<\
80.inspection 检查 i8R2Y9Q*O
81.supervision of counting 监盘 mwz!7Q
82.observation 观察 pg<cvok
83.confirmation 函证 EF 8rh
84.computation 计算 0PUSCka'6
85.analytical procedures 分析程序 biQ~q$E
86.vouch 核对 {K/xI
87.trace 追查 <
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88.audit sampling 审计抽样 Q5Mn=
89.error 误差 D42!#
90.expected error 预期误差 ('=Q[ua7-(
91.population 总体 4!'4 l=jO
92.sampling risk 抽样风险 [,z>msEB.
93.non- sampling risk 非抽样风险 #.OCoc
94.sampling unit 抽样单位 YQO9$g0%
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95.statistical sampling 统计抽样 AX )dZdd
96.tolerable error 可容忍误差 '0qKb*
97.the risk of under reliance 信赖不足风险 F22]4DLHO
98.the risk of over reliance 信赖过度风险 SvQj'5~<
99.the risk of incorrect rejection 误拒风险 H3ob
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100. the risk of incorrect acceptance 误受风险 x.(Sv]+[
101.working trial balance 试算平衡表 cI<T/~P
102.index and cross-referencing 索引和交叉索引 c&SSf_0O*
103.cash receipt 现金收入 :pP l|"
104.cash disbursement 现金支出 = o1&.v2j
105.bank statement 银行对账单 N\hHu6
106.bank reconciliation 银行存款余额调节表 P&Hhq>@Z
107.balance sheet date 资产负债表日 vFgnbWxG
108.net realizable value 可变现净值 h61BIc@>
109.storeroom 仓库 9\6ZdnEKu,
110.sale invoice 销售发票
JU=4v!0
111.price list 价目表 k]A$?C0Q<%
112.positive confirmation request 积极式询证函 !OR%AdxB
113.negative confirmation request 消极式询证函 [;7$ 'lr%D
114.purchase requisition 请购单 >~G _'~_f
115.receiving report 验收报告 :YmFQ>e?
116.gross margin 毛利 Iw</X}#\
117.manufacturing overhead 制造费用 3 k)P*ME#
118.material requisition 领料单 *;<oM ]W_
119.inventory-taking 存货盘点 P;p20+
120.bond certificate 债券 Z&J.8A]L
121.stock certificate 股票 U+ief?;4F
122.audit report 审计报告 /JP%gD"8
123.entity 被审计单位 $-mwr,i
124.addressee of the audit report 审计报告的收件人 qI1JM =
125.unqualified opinion 无保留意见 - I j
126.qualified opinion 保留意见 KMV&c
127.disclaimer of opinion 无法表示意见 B%Z ,Xjq
128.adverse opinion 否定意见