61.assessed level of material misstatement risk 重大错报风险的评估水平 `2`Nu:r^
62.simall business 小规模企业 3jR,lEJyj
63.accounting system 会计系统 ~_<I}!j/B
64.test of control 控制测试 &S[tI$
65.walk-through test 穿行测试 t9T3e
66.communication 沟通 ?|!167/O
67.flow chart 流程图 =+;1^sZ
68.reperformance of internal control 重新执行 >`L)E,=/
69.audit evidence 审计证据 G%0G$3W"
70.substantive procedures 实质性程序 #!V
[(/
71.assertions 认定 {];4
72.esistence 存在 /xf4*zr
73.occurrence 发生 Xb +)@Y4h
74.completeness 完整性 $Gt1T[:QUX
75.rights and obligations 权利和义务 9
4C)63V
76.valuation and allocation 计价和分摊 R-nC+)^
77.cutoff 截止 [GKSQt{)
78.accuracy 准确性 .
+_IpygQ
79.classification 分类 y\0<f `v6
80.inspection 检查 AdBF$nn[
81.supervision of counting 监盘 @gzm4
82.observation 观察 .Rl58]x~
83.confirmation 函证 KY'"Mg^!
84.computation 计算 E><!Owxt/
85.analytical procedures 分析程序 $[9,
1.?C
86.vouch 核对 kcT?<r
87.trace 追查 F jdh&9Zc
88.audit sampling 审计抽样 Yas! w'
89.error 误差 ]}
z
;!D>
90.expected error 预期误差 K|*Cka{
91.population 总体 h
$)thW
92.sampling risk 抽样风险 bSH lR#!6
93.non- sampling risk 非抽样风险 s)Sa KE*d
94.sampling unit 抽样单位 Yc;cf%c1
95.statistical sampling 统计抽样
/;LteBoY
96.tolerable error 可容忍误差 86d*
97.the risk of under reliance 信赖不足风险 Zur7"OkQ
98.the risk of over reliance 信赖过度风险 * ;A I0
99.the risk of incorrect rejection 误拒风险 !R,9Pg*Ey
100. the risk of incorrect acceptance 误受风险 'TclH80
101.working trial balance 试算平衡表 f:iK5g
102.index and cross-referencing 索引和交叉索引 cGSoAK
103.cash receipt 现金收入 Y ON@G5^
104.cash disbursement 现金支出 _i [.5
105.bank statement 银行对账单 tV2SX7N
106.bank reconciliation 银行存款余额调节表 etF?,^)h=g
107.balance sheet date 资产负债表日 Fs_,RXW"
108.net realizable value 可变现净值 $4.mRS97g
109.storeroom 仓库 FI@2KM
110.sale invoice 销售发票 N{n}]Js1D-
111.price list 价目表 U!m-{7s$
112.positive confirmation request 积极式询证函 4f,D3e%T|
113.negative confirmation request 消极式询证函 %8iA0t+
114.purchase requisition 请购单 TnET1$@qr*
115.receiving report 验收报告 #u+BjuZo
116.gross margin 毛利 g;en_~g3j
117.manufacturing overhead 制造费用 Bu?"b=B*
118.material requisition 领料单 #$V`%2>
119.inventory-taking 存货盘点 -k\
7k2
120.bond certificate 债券 m'1NZV%#
121.stock certificate 股票 rN?
L8
122.audit report 审计报告 2 cfzLW(
123.entity 被审计单位 }i_[wq{E&
124.addressee of the audit report 审计报告的收件人 L;.6j*E*
125.unqualified opinion 无保留意见 )CS7>Vx
126.qualified opinion 保留意见 aq3evm
127.disclaimer of opinion 无法表示意见 JA7HO|
128.adverse opinion 否定意见