61.assessed level of material misstatement risk 重大错报风险的评估水平 +Rxf~m(pV
62.simall business 小规模企业 sAC1Pda
63.accounting system 会计系统 VO#]IXaP
64.test of control 控制测试 qmtVk
65.walk-through test 穿行测试 y%`^*E&
66.communication 沟通 /|`;|0/2
67.flow chart 流程图 8O("o7~"
68.reperformance of internal control 重新执行 zSj.Y{J
69.audit evidence 审计证据
qRTxg%
70.substantive procedures 实质性程序 mNWmp_c,1
71.assertions 认定 <yE(p
72.esistence 存在 .nKyB'uV
73.occurrence 发生 =ni&*&
74.completeness 完整性 j?[fpN$
75.rights and obligations 权利和义务 Y-gj
X$qGo
76.valuation and allocation 计价和分摊 k]ptk^
77.cutoff 截止 L8/o9N1
78.accuracy 准确性 -O^ b
79.classification 分类 r >u0Y
80.inspection 检查 DZR kK3
81.supervision of counting 监盘 dB^J}_wp
82.observation 观察 N[){yaj
83.confirmation 函证 bX=ht^e[
84.computation 计算 FFK79e/5
85.analytical procedures 分析程序 MU-ie
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86.vouch 核对 vA;ml$
87.trace 追查 :sk7`7v
88.audit sampling 审计抽样 xHZx5GJp9
89.error 误差 LN" bGe
90.expected error 预期误差 `-qSvjX
91.population 总体 Ga+\b>C
92.sampling risk 抽样风险 CZxQ
z
93.non- sampling risk 非抽样风险 ]J5[ZVz
94.sampling unit 抽样单位 +mMn1&
95.statistical sampling 统计抽样 KFCuv15w,3
96.tolerable error 可容忍误差 UN_lK<utF
97.the risk of under reliance 信赖不足风险 D0~ WK
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98.the risk of over reliance 信赖过度风险 [
C]=p
99.the risk of incorrect rejection 误拒风险 m/cbRuPWgP
100. the risk of incorrect acceptance 误受风险 :-Ho5DHg
101.working trial balance 试算平衡表 {ZY^tT
sY
102.index and cross-referencing 索引和交叉索引 wvp\'* $
103.cash receipt 现金收入 0F
0V JE
104.cash disbursement 现金支出 A5F< <
105.bank statement 银行对账单 f(|qE(
106.bank reconciliation 银行存款余额调节表 f&7SivS#
107.balance sheet date 资产负债表日 Rr|VGtg
108.net realizable value 可变现净值 N@58R9P<p
109.storeroom 仓库 :_p3nb[r
110.sale invoice 销售发票 s~IOc%3
111.price list 价目表 bxqXFy/I
112.positive confirmation request 积极式询证函 w`c9_V
113.negative confirmation request 消极式询证函 {!o-y=
114.purchase requisition 请购单 9K Ih}Q@P
115.receiving report 验收报告 />FrMz8;(
116.gross margin 毛利 Q`,D#V${D
117.manufacturing overhead 制造费用 B[S.6"/H
118.material requisition 领料单 G>YJ3p7
119.inventory-taking 存货盘点 )[~ #j6
120.bond certificate 债券 .gG<08Z
121.stock certificate 股票 `$nMTx]Y
122.audit report 审计报告 gD@ &/j7
123.entity 被审计单位 jE&kN$.7j
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 E@JxY
126.qualified opinion 保留意见 (X)$8y
127.disclaimer of opinion 无法表示意见 "of (,p
128.adverse opinion 否定意见