61.assessed level of material misstatement risk 重大错报风险的评估水平 |<:vY
62.simall business 小规模企业 sZx/Ee
63.accounting system 会计系统 {} 3${
64.test of control 控制测试 \"X!2
65.walk-through test 穿行测试 gw,UQbnu
66.communication 沟通 kS bu]AB
67.flow chart 流程图 (p2K36,9m
68.reperformance of internal control 重新执行 :yUEkm8
69.audit evidence 审计证据 gbH<]?
70.substantive procedures 实质性程序 xuqv6b.
71.assertions 认定 9 FB19
72.esistence 存在 6
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73.occurrence 发生 1oc3$A
74.completeness 完整性 D#3\y*-y?
75.rights and obligations 权利和义务 &*+'>UEe5
76.valuation and allocation 计价和分摊 &l!4mxwr`
77.cutoff 截止 3AU;>D ^5
78.accuracy 准确性 _lamn}(x0
79.classification 分类 HZ'_r cv
80.inspection 检查 _f$^%?^
81.supervision of counting 监盘 <StN%2WQ1
82.observation 观察 19w*!FGX
83.confirmation 函证 r"P|dlV-
84.computation 计算 gIjh:_ Pz
85.analytical procedures 分析程序 u6AA4(
86.vouch 核对 $<}$DH_Y
87.trace 追查 OCNQvF~
88.audit sampling 审计抽样 vEJWFoeEFm
89.error 误差 ZrsBm_Rx
90.expected error 预期误差 Xu%'Z".>:
91.population 总体 wOU_*uY@6'
92.sampling risk 抽样风险 |y(Q
93.non- sampling risk 非抽样风险 %J+E/
94.sampling unit 抽样单位 H{Wu]C<@p
95.statistical sampling 统计抽样 >CHrg]9
96.tolerable error 可容忍误差 <g$~1fa
97.the risk of under reliance 信赖不足风险 hb}+A=A=+
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 sB7#
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100. the risk of incorrect acceptance 误受风险 4y|BOVl
101.working trial balance 试算平衡表 A1O'|7X
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 3}}38A|4
104.cash disbursement 现金支出 t'n pG}`tE
105.bank statement 银行对账单 JRB9rSN^
106.bank reconciliation 银行存款余额调节表 p {T*k'
107.balance sheet date 资产负债表日 fp`;U_-&0
108.net realizable value 可变现净值 k>;`FFQU>
109.storeroom 仓库 ].-1v5
110.sale invoice 销售发票 IxY|>5z
111.price list 价目表 !|^|,"A)
112.positive confirmation request 积极式询证函 IG2r#N|C#
113.negative confirmation request 消极式询证函 H?yK~bGQ
114.purchase requisition 请购单 ofm#'7P 0
115.receiving report 验收报告 Tp/6,EE
116.gross margin 毛利 9jM}~XvV
117.manufacturing overhead 制造费用 ssfr}fzH
118.material requisition 领料单 ekWD5,G
119.inventory-taking 存货盘点 *4\:8
120.bond certificate 债券 ag [ZW
121.stock certificate 股票 m*&]!mM"0G
122.audit report 审计报告 ]d$8f
123.entity 被审计单位 +$ 'Zf0U
124.addressee of the audit report 审计报告的收件人 hOjk3
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125.unqualified opinion 无保留意见 cr7 }^s
126.qualified opinion 保留意见 ]L5@,E4.
127.disclaimer of opinion 无法表示意见 J,'M4O\S
128.adverse opinion 否定意见