61.assessed level of material misstatement risk 重大错报风险的评估水平 g=o4Q<
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62.simall business 小规模企业 7 xa>
63.accounting system 会计系统 RpYERAgT
64.test of control 控制测试
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65.walk-through test 穿行测试 FxtI"g\0
66.communication 沟通 N}YkMJy
67.flow chart 流程图 {1
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68.reperformance of internal control 重新执行 >lM
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69.audit evidence 审计证据 29q _BR *:
70.substantive procedures 实质性程序 {[ >Kob1
71.assertions 认定 2GStN74X r
72.esistence 存在 7"xd1l?zz
73.occurrence 发生 >yh2Lri
74.completeness 完整性 ,6W>can
75.rights and obligations 权利和义务 ws^ np
76.valuation and allocation 计价和分摊 4v|W-h"K
77.cutoff 截止 M&
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78.accuracy 准确性 +d-NL?c
79.classification 分类 GowH]MO
80.inspection 检查 2dgd~
81.supervision of counting 监盘
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82.observation 观察 o%*xvH*A
83.confirmation 函证 &G$Ucc
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84.computation 计算 ;ovP$ vl>
85.analytical procedures 分析程序 7T'B6`-Ox
86.vouch 核对 *4_Bd=5(U
87.trace 追查 /|#fejPh
88.audit sampling 审计抽样 /|&*QLy
89.error 误差 :p6M=
90.expected error 预期误差 /vb`H>P
91.population 总体 G9@0@2aY8
92.sampling risk 抽样风险 vSLtFMq^(
93.non- sampling risk 非抽样风险 pcI uN
94.sampling unit 抽样单位 e<q?e}>?
95.statistical sampling 统计抽样 VOh4#%Vj
96.tolerable error 可容忍误差 EDs\,f}
97.the risk of under reliance 信赖不足风险 :T(|&F[(
98.the risk of over reliance 信赖过度风险 5QO9Q]I#_\
99.the risk of incorrect rejection 误拒风险 `pZm?}K
100. the risk of incorrect acceptance 误受风险 h3@v+Z<}
101.working trial balance 试算平衡表 m9}P9?
102.index and cross-referencing 索引和交叉索引 @!d{bQd,
103.cash receipt 现金收入 eGbGw
104.cash disbursement 现金支出 S`m]f5u|
105.bank statement 银行对账单 Pd]|:W< E
106.bank reconciliation 银行存款余额调节表 "G9xMffW
107.balance sheet date 资产负债表日 ]:/Q]n^
108.net realizable value 可变现净值 G;XxBA
109.storeroom 仓库 xFg>SJ7]
110.sale invoice 销售发票 ;mKb]
111.price list 价目表 '(jG[ry&T
112.positive confirmation request 积极式询证函 njA#@fU
113.negative confirmation request 消极式询证函 Ef13Q]9|
114.purchase requisition 请购单 U\!X,a*ts{
115.receiving report 验收报告 =zs`#-^8
116.gross margin 毛利 _/<x
117.manufacturing overhead 制造费用 |)/aGZ+
118.material requisition 领料单 Tkgs]q79
119.inventory-taking 存货盘点 H~z`]5CN
120.bond certificate 债券 I[X772K
121.stock certificate 股票 3%=~)7cF
122.audit report 审计报告 {U !g.rh
123.entity 被审计单位 Tc3yS(aq
124.addressee of the audit report 审计报告的收件人 'a.qu9PJ
125.unqualified opinion 无保留意见 hqkz^!rp
126.qualified opinion 保留意见 m/EFHS49
127.disclaimer of opinion 无法表示意见 l0i^uMS
128.adverse opinion 否定意见