61.assessed level of material misstatement risk 重大错报风险的评估水平 "Os_vlapHo
62.simall business 小规模企业 5d!-G$@
63.accounting system 会计系统 S?BG_J6A7
64.test of control 控制测试 Yp2e Bgo"
65.walk-through test 穿行测试 QnX(V[
66.communication 沟通 i<g-+ Qs
67.flow chart 流程图 =zs`#-^8
68.reperformance of internal control 重新执行 n>U5R_T
69.audit evidence 审计证据 z,%$+)K
70.substantive procedures 实质性程序 I[X772K
71.assertions 认定 r0 uwPf
72.esistence 存在 tcog'nAz
73.occurrence 发生 liz~7RY4
74.completeness 完整性 }|5Pr(I
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 ^@NU}S):yN
77.cutoff 截止 V,N%;iB}
78.accuracy 准确性 ! #2{hQRu
79.classification 分类 07=mj%yV
80.inspection 检查 ZO$%[
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81.supervision of counting 监盘 h;NYdX5
82.observation 观察 EI^C{$Y
83.confirmation 函证 YQA,f#
84.computation 计算 cq4Ipe
85.analytical procedures 分析程序 (7=9++uU
86.vouch 核对 c6]D-YNFG
87.trace 追查 W#3Q ^Z?
88.audit sampling 审计抽样 <0q;NrvUb
89.error 误差 "@,}p\
90.expected error 预期误差 "wh ,Ue
91.population 总体 Alw3\_X
92.sampling risk 抽样风险 L4y4RG/SJ:
93.non- sampling risk 非抽样风险 ,:\|7 F
94.sampling unit 抽样单位 h>OfOx/{q9
95.statistical sampling 统计抽样 %FI E\9
96.tolerable error 可容忍误差 <B8!.|19
97.the risk of under reliance 信赖不足风险 -4_$lnw$
98.the risk of over reliance 信赖过度风险 xe&i^+i
99.the risk of incorrect rejection 误拒风险 G{%L B}2
100. the risk of incorrect acceptance 误受风险 0F><P?5
101.working trial balance 试算平衡表 !ff&W1@
102.index and cross-referencing 索引和交叉索引 ]+:^W^bs:
103.cash receipt 现金收入 [RTs[3E^
104.cash disbursement 现金支出 N7R!C)!IL
105.bank statement 银行对账单 )~ h}
106.bank reconciliation 银行存款余额调节表 -Wi` G
107.balance sheet date 资产负债表日 x>`%DwoRI
108.net realizable value 可变现净值 E\pL!c
109.storeroom 仓库 zu|\fP
110.sale invoice 销售发票 s(q_
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111.price list 价目表 t"/q]G5
112.positive confirmation request 积极式询证函 ]1pIj
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113.negative confirmation request 消极式询证函 |64~K\X
114.purchase requisition 请购单 W#WV fr
115.receiving report 验收报告 .gOL1`b*
116.gross margin 毛利 **gXvTqI
117.manufacturing overhead 制造费用 V-L"gnd&2
118.material requisition 领料单 MfQ?W`Kop
119.inventory-taking 存货盘点 E#t>Qn
120.bond certificate 债券 Lrq.Ab#
121.stock certificate 股票 9.B
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122.audit report 审计报告 /,Re"!jh
123.entity 被审计单位 7CTFOAx#
124.addressee of the audit report 审计报告的收件人 mk+B9?;cF-
125.unqualified opinion 无保留意见 Jidwt$1l(
126.qualified opinion 保留意见 !6Mo]xh
127.disclaimer of opinion 无法表示意见 :^3LvPM
128.adverse opinion 否定意见