61.assessed level of material misstatement risk 重大错报风险的评估水平 u40b?
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62.simall business 小规模企业 l|4xKBCV]
63.accounting system 会计系统 z:0-aDeM
64.test of control 控制测试 f'7d4
65.walk-through test 穿行测试 -`<6=[QUO
66.communication 沟通 DW'0j$;
67.flow chart 流程图 uJ2C+$=Ul
68.reperformance of internal control 重新执行 g?k#wj1uH
69.audit evidence 审计证据 )Mm;9UA
70.substantive procedures 实质性程序 ]w1BJZa36
71.assertions 认定 r4]hS`X~%
72.esistence 存在 u *#-7
73.occurrence 发生 JKEXYE
74.completeness 完整性 o3kt0NuF,
75.rights and obligations 权利和义务 @g@fL %
76.valuation and allocation 计价和分摊 j TB<E=WC
77.cutoff 截止 TWl(\<&+)
78.accuracy 准确性 eSQzjR*
79.classification 分类 wj5qQ
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80.inspection 检查 8`R +y
81.supervision of counting 监盘 N]O{T_5-0
82.observation 观察 1{;[q3a
83.confirmation 函证 s[vPH8qb
84.computation 计算 W(]E04
85.analytical procedures 分析程序 .=et{\
86.vouch 核对 hIE%-gZ/
87.trace 追查 |wyJh"4!
88.audit sampling 审计抽样 yhJA;&}>
89.error 误差 &deZ
90.expected error 预期误差 A*-]J=:E {
91.population 总体 rU2YMghE
92.sampling risk 抽样风险 [qjAq@@N#q
93.non- sampling risk 非抽样风险 o|p;6
94.sampling unit 抽样单位 [F BCz>
95.statistical sampling 统计抽样 YI? C-,
96.tolerable error 可容忍误差 HL}sqcp
97.the risk of under reliance 信赖不足风险 E'Fv *UA
98.the risk of over reliance 信赖过度风险 3_R
99.the risk of incorrect rejection 误拒风险 6B!j(R
100. the risk of incorrect acceptance 误受风险 ,_5YaX:<4
101.working trial balance 试算平衡表 Cnc\sMDJ\B
102.index and cross-referencing 索引和交叉索引 ]IbPWBX
103.cash receipt 现金收入 5pKvNLy.t
104.cash disbursement 现金支出 o\=i0HR9
105.bank statement 银行对账单 J;Z>fAE7
106.bank reconciliation 银行存款余额调节表 |R
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107.balance sheet date 资产负债表日 mV!
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108.net realizable value 可变现净值 qD=m{
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109.storeroom 仓库 Zh fD`@>&
110.sale invoice 销售发票 GP7)m
111.price list 价目表 BC$;b
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112.positive confirmation request 积极式询证函 9 z8<[>
113.negative confirmation request 消极式询证函 ,;+
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114.purchase requisition 请购单 s&QBFyKtJ
115.receiving report 验收报告 c|!A?>O? i
116.gross margin 毛利 &[2Ej|o
117.manufacturing overhead 制造费用 t}c}@i_c
118.material requisition 领料单 6yl;o_6:
119.inventory-taking 存货盘点 skC|io-Zv
120.bond certificate 债券 DESViQM
121.stock certificate 股票 C^\
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122.audit report 审计报告 r
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123.entity 被审计单位 9Qs"X7
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124.addressee of the audit report 审计报告的收件人 vxilQp
125.unqualified opinion 无保留意见 ,GXfy9x7U
126.qualified opinion 保留意见 jhEg#Q$
127.disclaimer of opinion 无法表示意见 N|Cy!E=d
128.adverse opinion 否定意见