61.assessed level of material misstatement risk 重大错报风险的评估水平 6nh!g
62.simall business 小规模企业 (n+2z"/
63.accounting system 会计系统 bh|M]*Pq
64.test of control 控制测试 c7Sa|9*dR
65.walk-through test 穿行测试 ntbl0Sk
66.communication 沟通 A^:[+PJHN
67.flow chart 流程图 AE`X4 q
68.reperformance of internal control 重新执行 2^w3xL"
69.audit evidence 审计证据 .?R~!K{`
70.substantive procedures 实质性程序 r_nB-\
71.assertions 认定 l+!!S"=8)~
72.esistence 存在 i'9aQi"G
73.occurrence 发生
wqB{cr}!
74.completeness 完整性 "s!!\/^9C
75.rights and obligations 权利和义务 Fb=(FQ2Y?
76.valuation and allocation 计价和分摊 Ix
@rn
77.cutoff 截止 [xzgk[>5
78.accuracy 准确性 Jb~$Vrdy
79.classification 分类 }U3+xl6g
80.inspection 检查 d%_=r." Y
81.supervision of counting 监盘 #\s*>Z
82.observation 观察 D
\|$!i}
83.confirmation 函证 !z">aIj\6
84.computation 计算 rD=8O#m
g
85.analytical procedures 分析程序 4?Pdld
86.vouch 核对 FsQeyh>
87.trace 追查 .j?`U[V%a
88.audit sampling 审计抽样 `G*7y7
89.error 误差 <knf^D<"
90.expected error 预期误差 MB.\G.bV
91.population 总体 s}Phw2`1U
92.sampling risk 抽样风险 V/|).YG2
93.non- sampling risk 非抽样风险 ta"uxL\gge
94.sampling unit 抽样单位 U-Ia$b-5!
95.statistical sampling 统计抽样 8G$ %DZ $
96.tolerable error 可容忍误差
m,}0p
97.the risk of under reliance 信赖不足风险 0VsQ$4'V^
98.the risk of over reliance 信赖过度风险 p F kA,
99.the risk of incorrect rejection 误拒风险 S3#NGBZ/
100. the risk of incorrect acceptance 误受风险 -]""Jl^
101.working trial balance 试算平衡表 -e<d//>
102.index and cross-referencing 索引和交叉索引 X`#,*HkK
103.cash receipt 现金收入 n@5Sp2p
104.cash disbursement 现金支出 !5,>[^y3
105.bank statement 银行对账单 rR`'l=,t
106.bank reconciliation 银行存款余额调节表 8B#;ffkmN
107.balance sheet date 资产负债表日 +8qtFog$\g
108.net realizable value 可变现净值 ^b|Z<oF
109.storeroom 仓库 Z]
?Tx2|7
110.sale invoice 销售发票 Ku;|Dz/=o
111.price list 价目表 A!EmJ
112.positive confirmation request 积极式询证函 sF9{(Us
113.negative confirmation request 消极式询证函 wM.z/r\p
114.purchase requisition 请购单 ,b[}22
115.receiving report 验收报告 ^(z
7?T
116.gross margin 毛利 1Q_ C
117.manufacturing overhead 制造费用 vHR-mQUs
118.material requisition 领料单 p7 s#j
119.inventory-taking 存货盘点 :QKxpHi
120.bond certificate 债券 wEju`0#;
121.stock certificate 股票 (w4w
122.audit report 审计报告 WgHl.
:R
123.entity 被审计单位 YywiY).]@
124.addressee of the audit report 审计报告的收件人 ,TeJx+z^
125.unqualified opinion 无保留意见 6oTWW@
126.qualified opinion 保留意见 [5[}2B_t
127.disclaimer of opinion 无法表示意见 0IZaf%zYc
128.adverse opinion 否定意见