61.assessed level of material misstatement risk 重大错报风险的评估水平 mdlMciP
62.simall business 小规模企业 HE0m#
63.accounting system 会计系统 ,lVQ-qw5
64.test of control 控制测试 Sa/]81aG
65.walk-through test 穿行测试 #VsS C1
66.communication 沟通 hfg
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67.flow chart 流程图 D58RHgY[
68.reperformance of internal control 重新执行 Y/
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69.audit evidence 审计证据 D-e?;<
70.substantive procedures 实质性程序 v`U;.W
71.assertions 认定 Hxn#vAc
72.esistence 存在 >?.jN|
73.occurrence 发生 R:[#OH.c
74.completeness 完整性 ndw&F'.r
75.rights and obligations 权利和义务 gL`aLg_
76.valuation and allocation 计价和分摊 Hk$do`H-=Y
77.cutoff 截止 lUw=YM
78.accuracy 准确性 QY*F(S,\
79.classification 分类 '=J|IN7WT
80.inspection 检查
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81.supervision of counting 监盘 lHE \Z`
82.observation 观察 .R^ R|<x
83.confirmation 函证 (Dn1Eov
84.computation 计算 j|{
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85.analytical procedures 分析程序 COj^pdE3
86.vouch 核对 +^%)QH>9
87.trace 追查 5x!rT&!G
88.audit sampling 审计抽样 m ;wj|@cF
89.error 误差 kIRjoKf <F
90.expected error 预期误差 ux)Wh.5
91.population 总体 {7`1m!R
92.sampling risk 抽样风险 ]`|;ZQiD
93.non- sampling risk 非抽样风险 +jO#?J
94.sampling unit 抽样单位 0a1Mu>P,
95.statistical sampling 统计抽样 X_)x Fg'k
96.tolerable error 可容忍误差 w|4CBll
97.the risk of under reliance 信赖不足风险 #}Bv/`t
98.the risk of over reliance 信赖过度风险 3N4kW[J2i
99.the risk of incorrect rejection 误拒风险 (3=bKcD'
100. the risk of incorrect acceptance 误受风险 s.a @uR^
101.working trial balance 试算平衡表 ,rOh*ebF
102.index and cross-referencing 索引和交叉索引 U&SSc@of
103.cash receipt 现金收入 E+/XKF
104.cash disbursement 现金支出 # wyjb:Ql
105.bank statement 银行对账单 ZA}!Rzo
106.bank reconciliation 银行存款余额调节表 F2Gg_u@7M
107.balance sheet date 资产负债表日 r4fd@<=g
108.net realizable value 可变现净值 n^nQrRIp
109.storeroom 仓库 iH>b"H>
110.sale invoice 销售发票 rS+ >oP}
111.price list 价目表 M XuHA?
112.positive confirmation request 积极式询证函 w:](F^<s,
113.negative confirmation request 消极式询证函 ygd*zy9
114.purchase requisition 请购单 g!i45]6[Nw
115.receiving report 验收报告
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116.gross margin 毛利 c?6(mU\
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117.manufacturing overhead 制造费用 %VE FruM
118.material requisition 领料单 oG-Eac,
119.inventory-taking 存货盘点 ,+x\NY2d
120.bond certificate 债券 Wxgs66
121.stock certificate 股票 Equ%6x
122.audit report 审计报告 D0Ls~qr
123.entity 被审计单位 G]dHYxG
124.addressee of the audit report 审计报告的收件人 ^;$9>yi1
125.unqualified opinion 无保留意见 pP%+@;
126.qualified opinion 保留意见 CY"i|s
127.disclaimer of opinion 无法表示意见 h
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128.adverse opinion 否定意见