61.assessed level of material misstatement risk 重大错报风险的评估水平 2AmR(vVa"
62.simall business 小规模企业 } cRi
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63.accounting system 会计系统 u"eZa!#
64.test of control 控制测试 "1AjCHZ
65.walk-through test 穿行测试 lf}?!*
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66.communication 沟通 WGluZhRuT3
67.flow chart 流程图 :K?iNZqWN6
68.reperformance of internal control 重新执行 j_hjCQ
69.audit evidence 审计证据 gr[D!D>
70.substantive procedures 实质性程序 Y/#:)(&@
71.assertions 认定 <x ^IwS
72.esistence 存在 dr}O+7_7%-
73.occurrence 发生 ?! !;XW
74.completeness 完整性 !P+~c0DF
75.rights and obligations 权利和义务 (Jm(}X]sh[
76.valuation and allocation 计价和分摊 )_WH#-}
77.cutoff 截止 !:&2+%
78.accuracy 准确性 @b4b{d5[
79.classification 分类 MI?]8+l
80.inspection 检查 [sjrb?Xd
81.supervision of counting 监盘
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82.observation 观察 Gt?!E6^
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83.confirmation 函证 Z(#XFXd
84.computation 计算 j@s=ER
85.analytical procedures 分析程序 !N@Yh"c
86.vouch 核对 uH
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87.trace 追查 9(V=Ubj
88.audit sampling 审计抽样 &?&'
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89.error 误差 <#:Ebofsn
90.expected error 预期误差 hrUm}@d
91.population 总体 eYPt
92.sampling risk 抽样风险 YN$ndqOP
93.non- sampling risk 非抽样风险 =lw4 H_
94.sampling unit 抽样单位 aU,0gvI(}
95.statistical sampling 统计抽样 Q3'(f9
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96.tolerable error 可容忍误差 1v+JCOy
97.the risk of under reliance 信赖不足风险 +F#=`+V
98.the risk of over reliance 信赖过度风险 9CgXc5
99.the risk of incorrect rejection 误拒风险 =P@M&Yy'
100. the risk of incorrect acceptance 误受风险 R;5QD`
101.working trial balance 试算平衡表 >^2ZM
102.index and cross-referencing 索引和交叉索引 vY8WqG]
103.cash receipt 现金收入 eA;j/&qH
104.cash disbursement 现金支出 '` BjRg57]
105.bank statement 银行对账单 i'[n`|c<
106.bank reconciliation 银行存款余额调节表 LbLbJ{68
107.balance sheet date 资产负债表日 'M]CZ}
108.net realizable value 可变现净值 hnM9-hqm
109.storeroom 仓库 3 LZL!^ 5N
110.sale invoice 销售发票 TZvBcNi
111.price list 价目表 BZnp
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112.positive confirmation request 积极式询证函 R]V~IDs
113.negative confirmation request 消极式询证函 HXlr
114.purchase requisition 请购单 9P,A
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115.receiving report 验收报告 ][T9IAn
116.gross margin 毛利 2`q^Q
117.manufacturing overhead 制造费用 V{/)RZ/
118.material requisition 领料单 M9ter&
119.inventory-taking 存货盘点 Y,<WX
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120.bond certificate 债券 v ](G?L9b
121.stock certificate 股票 %Hh &u
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122.audit report 审计报告 $A5B{2
123.entity 被审计单位 5,G<}cd
124.addressee of the audit report 审计报告的收件人 S]#=ES'^/
125.unqualified opinion 无保留意见 f6(9wz$Trt
126.qualified opinion 保留意见 =l?"=HF
127.disclaimer of opinion 无法表示意见 \6nQ-S_
128.adverse opinion 否定意见