61.assessed level of material misstatement risk 重大错报风险的评估水平 w|ahb
62.simall business 小规模企业 BCtKxtbS
63.accounting system 会计系统 A5Q4wy`
64.test of control 控制测试 u?F.%j-
65.walk-through test 穿行测试 Ihv@2{*(b
66.communication 沟通 pCC^Hxa
67.flow chart 流程图 #^(Yw|/K
68.reperformance of internal control 重新执行 sE
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69.audit evidence 审计证据 KtArV
70.substantive procedures 实质性程序 'p@m`)Z
71.assertions 认定 :#cJZ\YH
72.esistence 存在 M
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73.occurrence 发生 e X6o7a
74.completeness 完整性 \S&OAe/b
75.rights and obligations 权利和义务 RxNLn/?d@
76.valuation and allocation 计价和分摊 ?FwHqyFVlQ
77.cutoff 截止 C|[x],JCS
78.accuracy 准确性 W|"bV 6d3
79.classification 分类 T(Bcp^N
80.inspection 检查 _>;{+XRX[
81.supervision of counting 监盘 v*c"SI=@M=
82.observation 观察 Yq4nmr4
83.confirmation 函证 z, FPhbFn
84.computation 计算
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85.analytical procedures 分析程序 IZ87Px>zL
86.vouch 核对 #2"'tHf4
87.trace 追查 @!}/$[hu1
88.audit sampling 审计抽样 0d1!Q!PH3
89.error 误差 /a)^)
90.expected error 预期误差 @Ae&1O;Z
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91.population 总体 !6a;/ys
92.sampling risk 抽样风险 $s-
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93.non- sampling risk 非抽样风险 @(+\*]?^&
94.sampling unit 抽样单位 Ro4!y:2|
95.statistical sampling 统计抽样 ]7oo`KcQ|
96.tolerable error 可容忍误差 h:sf?X[
97.the risk of under reliance 信赖不足风险 QpRk5NeLe
98.the risk of over reliance 信赖过度风险 W;os4'h$
99.the risk of incorrect rejection 误拒风险 rBi6AM/
100. the risk of incorrect acceptance 误受风险 p"- %~%J=
101.working trial balance 试算平衡表 k8@bQ"#b
102.index and cross-referencing 索引和交叉索引 [:qJ1^U U
103.cash receipt 现金收入 (bpRX$is
104.cash disbursement 现金支出 Qw
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105.bank statement 银行对账单 +5 gX6V\
106.bank reconciliation 银行存款余额调节表 TBky+]p@
107.balance sheet date 资产负债表日 IKaW],sr#
108.net realizable value 可变现净值 N e
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109.storeroom 仓库 B-$zioZ
110.sale invoice 销售发票 mN .
111.price list 价目表 E7hs+Mh
112.positive confirmation request 积极式询证函 yeBfzKI{b
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 B9$pG
115.receiving report 验收报告 f9
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116.gross margin 毛利 27,c}OS5o
117.manufacturing overhead 制造费用 ~)[pL(4
118.material requisition 领料单 .o,-a >jL
119.inventory-taking 存货盘点 \I^"^'CP
120.bond certificate 债券 c5:0`~5Fn
121.stock certificate 股票 l!W!Gz0to
122.audit report 审计报告 .726^2sx
123.entity 被审计单位 MPn/"Fij$
124.addressee of the audit report 审计报告的收件人 -#R`n'/
125.unqualified opinion 无保留意见 B&y?Dc
126.qualified opinion 保留意见 >n(dyU @
127.disclaimer of opinion 无法表示意见 >[wB|V5
128.adverse opinion 否定意见