61.assessed level of material misstatement risk 重大错报风险的评估水平 ZP9x3MHe
62.simall business 小规模企业 Tx|y!uHh
63.accounting system 会计系统 #i=k-FA)H
64.test of control 控制测试 yVgHu#?PM
65.walk-through test 穿行测试 >IJX=24Rc
66.communication 沟通 #;/ob-
67.flow chart 流程图 )w,<XJhg`
68.reperformance of internal control 重新执行 >- U+o.o
69.audit evidence 审计证据 ^JAp#?N^9
70.substantive procedures 实质性程序 PUErvLt
71.assertions 认定 :r9<wbr)k0
72.esistence 存在 b!`{fwV
73.occurrence 发生 J7+[+Y
74.completeness 完整性 - |4 Oq
75.rights and obligations 权利和义务 O9_SVXWVw
76.valuation and allocation 计价和分摊 1\-r5e; BE
77.cutoff 截止 j?1wP6/NP
78.accuracy 准确性 1G)I|v9R
79.classification 分类 .:~E.b
80.inspection 检查 i7%`
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81.supervision of counting 监盘
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82.observation 观察 <"{VVyK
83.confirmation 函证 /cZTj!M
84.computation 计算 Lwn
85.analytical procedures 分析程序
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86.vouch 核对 pKaU
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87.trace 追查 3?
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88.audit sampling 审计抽样 >35W{d
89.error 误差 %a']TX
90.expected error 预期误差 DGNn
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91.population 总体 4))N(m%3F
92.sampling risk 抽样风险 _fS4a134R
93.non- sampling risk 非抽样风险 m}6Jdt'|
94.sampling unit 抽样单位 06]"{2
95.statistical sampling 统计抽样 lN*beOj
96.tolerable error 可容忍误差 1@n'6!]6O
97.the risk of under reliance 信赖不足风险 2d&]V]:R*
98.the risk of over reliance 信赖过度风险 0[E\h
99.the risk of incorrect rejection 误拒风险 ch33+~Nn
100. the risk of incorrect acceptance 误受风险 D!&]jkUN
101.working trial balance 试算平衡表 UjS+Ddp
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 kLc@U~M
104.cash disbursement 现金支出 w@pJ49
105.bank statement 银行对账单 p}8?#5`/w
106.bank reconciliation 银行存款余额调节表 l2ie\4dK@
107.balance sheet date 资产负债表日 JJ9R,
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108.net realizable value 可变现净值 k/1S7X[
109.storeroom 仓库 Wg,7k9I
110.sale invoice 销售发票 tXcZl!3x
111.price list 价目表 ~BMUea(
112.positive confirmation request 积极式询证函 TjHt:%7.
113.negative confirmation request 消极式询证函 2D/bMq
114.purchase requisition 请购单 nDyA][
115.receiving report 验收报告 (__$YQ-
116.gross margin 毛利 A?ho<@^
117.manufacturing overhead 制造费用 E;wT4 T=
118.material requisition 领料单 _r>kR7A\{
119.inventory-taking 存货盘点 0#4A
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120.bond certificate 债券 NxnaH!wS
121.stock certificate 股票 &4ndi=.#rg
122.audit report 审计报告 Vh>|F}%E
123.entity 被审计单位 QseV\; z
124.addressee of the audit report 审计报告的收件人 2MmHO2
125.unqualified opinion 无保留意见 3aU5rbi|B
126.qualified opinion 保留意见 uh`5:V
127.disclaimer of opinion 无法表示意见 &j,#5f(
128.adverse opinion 否定意见