61.assessed level of material misstatement risk 重大错报风险的评估水平 b$P=rIB
62.simall business 小规模企业 YCwfrz
63.accounting system 会计系统 zrjqB3R4@O
64.test of control 控制测试 qb y!
65.walk-through test 穿行测试 8t!/Op?
66.communication 沟通 ?d1H]f<M
67.flow chart 流程图 Oslbt8)U6
68.reperformance of internal control 重新执行 xBhfC!AK}
69.audit evidence 审计证据 >3
Q%Yn
70.substantive procedures 实质性程序 Y@._dliM
71.assertions 认定 7WG"_A~V
72.esistence 存在 . gK*Jpmx
73.occurrence 发生 3&kHAXzM
74.completeness 完整性 sm-RpZ&|
75.rights and obligations 权利和义务 l6.z-Qw
76.valuation and allocation 计价和分摊 $
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77.cutoff 截止 ]<mXf~zg
78.accuracy 准确性 X8Px
79.classification 分类 PNLtpixZ
80.inspection 检查 Kw}-<y
81.supervision of counting 监盘 <">tB"="b
82.observation 观察 mT;1KE{J{
83.confirmation 函证 >ZKE
84.computation 计算 $D8eCjUm
85.analytical procedures 分析程序 le%_[/_I|
86.vouch 核对 bZk7)b;1o
87.trace 追查 Y!9'Wf/^
88.audit sampling 审计抽样 -"iGcVV
89.error 误差 DG&14c>g
90.expected error 预期误差 P?dE\Po7
91.population 总体 [1@-F+
92.sampling risk 抽样风险
Q_'3}:4
93.non- sampling risk 非抽样风险 D^To:N7U
94.sampling unit 抽样单位 KwOn<0P
95.statistical sampling 统计抽样 F.mS,W]
96.tolerable error 可容忍误差 m98j`t
97.the risk of under reliance 信赖不足风险 MzRURH,
98.the risk of over reliance 信赖过度风险 +rbj%v}Fh
99.the risk of incorrect rejection 误拒风险 ;w@PnY
100. the risk of incorrect acceptance 误受风险 0n+Wv@/
101.working trial balance 试算平衡表 r*<)QP^B~
102.index and cross-referencing 索引和交叉索引 3!^5a%u
103.cash receipt 现金收入 a?CV;9
104.cash disbursement 现金支出 LD5n_W
105.bank statement 银行对账单 mXT{)pU
106.bank reconciliation 银行存款余额调节表 mmm025.
107.balance sheet date 资产负债表日 ,2vPmff
108.net realizable value 可变现净值 >}h/$bU
109.storeroom 仓库 |*"uj
110.sale invoice 销售发票 ~?8B~l^
111.price list 价目表 J')Dt]/9
112.positive confirmation request 积极式询证函 %B`MO-
113.negative confirmation request 消极式询证函 WK]SHiHD
114.purchase requisition 请购单 x]lv:m\)jT
115.receiving report 验收报告 Q4r)TR ,
116.gross margin 毛利 :^FOh*H
117.manufacturing overhead 制造费用 ?J,hv'L]
118.material requisition 领料单 0f/=C9L
119.inventory-taking 存货盘点 l@nkR&4[
120.bond certificate 债券 TLzg*
121.stock certificate 股票 )Ac+5bs
122.audit report 审计报告 MjNCn&c
123.entity 被审计单位 8SK}#44Xz
124.addressee of the audit report 审计报告的收件人 O`U&0lKi'
125.unqualified opinion 无保留意见 rxjMCMF
126.qualified opinion 保留意见 8
ZD1}58U4
127.disclaimer of opinion 无法表示意见 (L_txd4
128.adverse opinion 否定意见