61.assessed level of material misstatement risk 重大错报风险的评估水平 GBGGV#_q'}
62.simall business 小规模企业 +q|2j>k@
63.accounting system 会计系统 9pb4!=g*
64.test of control 控制测试 H"N
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65.walk-through test 穿行测试 ,9`sC8w|
66.communication 沟通 ?A3pXa
67.flow chart 流程图 Y\Odj~Mj
68.reperformance of internal control 重新执行 YJ'h=!p}G
69.audit evidence 审计证据 EdhT;!
70.substantive procedures 实质性程序 YrS%Yvhj0
71.assertions 认定 pkWzaf
72.esistence 存在 Mp:tcy,*
73.occurrence 发生 QyuSle
74.completeness 完整性
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75.rights and obligations 权利和义务 g PU|Gv5
76.valuation and allocation 计价和分摊 AhZ8B'Ee
77.cutoff 截止 BHy#g>
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78.accuracy 准确性 Q
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79.classification 分类 loZJV M
80.inspection 检查 kQxY"HD
81.supervision of counting 监盘 N
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82.observation 观察 R
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83.confirmation 函证 /8VM.fr$
84.computation 计算 4=9To|U*
85.analytical procedures 分析程序 %fGS<
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86.vouch 核对 hw:zak#j,
87.trace 追查 T@;z o8:
88.audit sampling 审计抽样 Y 4sf 2w
89.error 误差 Yc/Nz(m
90.expected error 预期误差 U
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91.population 总体 Uvgv<OR`_
92.sampling risk 抽样风险 ]rO`eN[~U
93.non- sampling risk 非抽样风险 Xm8
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94.sampling unit 抽样单位 N 3i,_
95.statistical sampling 统计抽样 s?@{
96.tolerable error 可容忍误差 k6_
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97.the risk of under reliance 信赖不足风险 g7res
98.the risk of over reliance 信赖过度风险 [ Lt1OdGl
99.the risk of incorrect rejection 误拒风险 *-(J$4RNz
100. the risk of incorrect acceptance 误受风险 zRbooo{N
101.working trial balance 试算平衡表 !j#Z48=&
102.index and cross-referencing 索引和交叉索引 *y9 iuJ}
103.cash receipt 现金收入 qba<$
104.cash disbursement 现金支出 &~ QQZ]q6
105.bank statement 银行对账单 6UXa
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106.bank reconciliation 银行存款余额调节表 kz\
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107.balance sheet date 资产负债表日 wXIsc;
108.net realizable value 可变现净值 U$@p"F@P
109.storeroom 仓库 3P-qLbJ
110.sale invoice 销售发票 3<LG~HWST
111.price list 价目表 ^} P|L
112.positive confirmation request 积极式询证函 *lRP ZN
113.negative confirmation request 消极式询证函 7d*SZmD
114.purchase requisition 请购单 8`XT`H
115.receiving report 验收报告 3/+
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116.gross margin 毛利 Va
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117.manufacturing overhead 制造费用 <"Z]S^>$
118.material requisition 领料单 {y0#(8-&
119.inventory-taking 存货盘点 8'Sw?FbVA/
120.bond certificate 债券 M)C.bo{p
121.stock certificate 股票 fo9O+e s
122.audit report 审计报告 FVNxjMm,
123.entity 被审计单位 /PH+K24v~
124.addressee of the audit report 审计报告的收件人 "z)dz,&T
125.unqualified opinion 无保留意见 *T'
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126.qualified opinion 保留意见 w'oP{=y[
127.disclaimer of opinion 无法表示意见 3YVG|Bc~_
128.adverse opinion 否定意见