61.assessed level of material misstatement risk 重大错报风险的评估水平 $AoN,B>
62.simall business 小规模企业 x}-r Ar
63.accounting system 会计系统 FX\ -Y$K
64.test of control 控制测试 p3X>
65.walk-through test 穿行测试 Nhs]U`s(g
66.communication 沟通 TzVNZDQ`Jl
67.flow chart 流程图 F`'
e/
68.reperformance of internal control 重新执行 *K!V$8k=99
69.audit evidence 审计证据 `6UW?1_Z5
70.substantive procedures 实质性程序 0LxA+
71.assertions 认定 Kg9REL@,s
72.esistence 存在 #qHo+M$"
73.occurrence 发生 Si!W@J
m
74.completeness 完整性 $$AKz\
75.rights and obligations 权利和义务 JIDE]f
76.valuation and allocation 计价和分摊 7x`uG
mp1
77.cutoff 截止 iugTXZ(
78.accuracy 准确性 iz>a0~(K
79.classification 分类 H+F'K
XP*K
80.inspection 检查 K" Y,K
81.supervision of counting 监盘 jRzR`>5
82.observation 观察 ]x! vPIyq
83.confirmation 函证 r'-)@|
84.computation 计算 9J*m!-hOY
85.analytical procedures 分析程序 JQ!D8Ut
86.vouch 核对 #BF(#1:
87.trace 追查 8z\WyDz
88.audit sampling 审计抽样 e%#9|/uP
89.error 误差 anHP5gD
90.expected error 预期误差
!1;DRF
91.population 总体 s+9q:
92.sampling risk 抽样风险 {V,rWg
93.non- sampling risk 非抽样风险 -_v[oqf$
94.sampling unit 抽样单位 F(:+[$)
95.statistical sampling 统计抽样 3%>"|Ye}A
96.tolerable error 可容忍误差 + ,0RrD )
97.the risk of under reliance 信赖不足风险 $GPenQ~},
98.the risk of over reliance 信赖过度风险 }B^KV#_{S
99.the risk of incorrect rejection 误拒风险 'Q?nU^:F#
100. the risk of incorrect acceptance 误受风险 >(p "!
101.working trial balance 试算平衡表 &H`yDrg6U
102.index and cross-referencing 索引和交叉索引 Ggsfr;m\`
103.cash receipt 现金收入 *[k7KG2_U
104.cash disbursement 现金支出 ="z\
105.bank statement 银行对账单 O]90F
106.bank reconciliation 银行存款余额调节表 ZmU S}
107.balance sheet date 资产负债表日 PKty'}KF
108.net realizable value 可变现净值 -(@dMY
109.storeroom 仓库 Xb5n;=)
110.sale invoice 销售发票 mq do@
111.price list 价目表 XQ.JzzY$
112.positive confirmation request 积极式询证函 kL{2az3"c
113.negative confirmation request 消极式询证函 3;@t{rIin
114.purchase requisition 请购单 26&^n
Uy
115.receiving report 验收报告 B/&axm%0
116.gross margin 毛利 S2w
|\"
117.manufacturing overhead 制造费用 M
n3cIGL
118.material requisition 领料单 P10`X&
119.inventory-taking 存货盘点 mM&H;W
120.bond certificate 债券 W1i
Kn
121.stock certificate 股票 z{7&= $
122.audit report 审计报告 \M'b%
123.entity 被审计单位 H@.j@l
124.addressee of the audit report 审计报告的收件人 )W(?wv!,
125.unqualified opinion 无保留意见 fYl$$.
126.qualified opinion 保留意见 pTX{j=n!
127.disclaimer of opinion 无法表示意见 It!PP1$
128.adverse opinion 否定意见