61.assessed level of material misstatement risk 重大错报风险的评估水平 RA
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62.simall business 小规模企业 'FC#O%l
63.accounting system 会计系统 ykBq?Vr
64.test of control 控制测试 nS9 kwaO
65.walk-through test 穿行测试 Nu4PY@m]C
66.communication 沟通 )9~-^V0A^>
67.flow chart 流程图 z$b'y;k
68.reperformance of internal control 重新执行 K0-AP
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69.audit evidence 审计证据 w#w?Y!JXo
70.substantive procedures 实质性程序 "LkI '>3}
71.assertions 认定 ]MaD7q>+R
72.esistence 存在 LG:Mksd8=4
73.occurrence 发生 4&_|m
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74.completeness 完整性 2&KM&NX~
75.rights and obligations 权利和义务 BW5! @D2
76.valuation and allocation 计价和分摊 D]*<J"/]d
77.cutoff 截止 jlb=]hp8%
78.accuracy 准确性 up
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79.classification 分类 5169E*
80.inspection 检查 b6ui&Y8z
81.supervision of counting 监盘 g?>V4WF
82.observation 观察 5o2vj8::
83.confirmation 函证 K;P<c,9X/
84.computation 计算 k35E,?T
85.analytical procedures 分析程序 2/f!{lz ](
86.vouch 核对 vf/|b6'y
87.trace 追查 yd~}CF
88.audit sampling 审计抽样 Xb\de_8!
89.error 误差 ?a{es!
90.expected error 预期误差 2y#[uSqB
91.population 总体 yl UkVr
92.sampling risk 抽样风险 >O/1Lpl.3
93.non- sampling risk 非抽样风险 Nny#}k
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94.sampling unit 抽样单位 ^M7pCetjdW
95.statistical sampling 统计抽样 y25L`b
96.tolerable error 可容忍误差 *sYvV,
97.the risk of under reliance 信赖不足风险 U#' WP
98.the risk of over reliance 信赖过度风险 g;._Q
99.the risk of incorrect rejection 误拒风险 w[hT,$n
100. the risk of incorrect acceptance 误受风险 Y9ipy_@_?
101.working trial balance 试算平衡表 :7DXLI|L#?
102.index and cross-referencing 索引和交叉索引 `71(wf1q[f
103.cash receipt 现金收入 L)-1( e<x
104.cash disbursement 现金支出 s%Ir h;Bs
105.bank statement 银行对账单 Lf0Wc'9{
106.bank reconciliation 银行存款余额调节表 m=Fk
107.balance sheet date 资产负债表日 j=y{ey7Fd
108.net realizable value 可变现净值 #J|DW C!#d
109.storeroom 仓库 gf^XqTLs
110.sale invoice 销售发票 SioP`*,}
111.price list 价目表 qg9VK'3o
112.positive confirmation request 积极式询证函 `R@b`3*%v
113.negative confirmation request 消极式询证函 L2`a| T=
114.purchase requisition 请购单 7J [s5'~|
115.receiving report 验收报告 q&d5V~q
116.gross margin 毛利 \>lDM
117.manufacturing overhead 制造费用 4elA<<
118.material requisition 领料单 ZJ'Tb<fP
119.inventory-taking 存货盘点 _h0hl]rf
120.bond certificate 债券 2YhtD A
121.stock certificate 股票 N5jJ,iz
122.audit report 审计报告 >A
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 pL pBP+i
125.unqualified opinion 无保留意见 SU>cJ*
126.qualified opinion 保留意见 PCZ %<>v
127.disclaimer of opinion 无法表示意见 a1 .+L
128.adverse opinion 否定意见