61.assessed level of material misstatement risk 重大错报风险的评估水平 oR2?$KF
62.simall business 小规模企业 nXLz<wE
63.accounting system 会计系统 7b>_vtrt
64.test of control 控制测试 hFi gY\$m
65.walk-through test 穿行测试 w8 :[w
66.communication 沟通 (6ga*5
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67.flow chart 流程图 Ol RXgJ
68.reperformance of internal control 重新执行 s;OGb{H7
69.audit evidence 审计证据 rC^5Z
70.substantive procedures 实质性程序 H@1'El\9
71.assertions 认定 =eU=\td^
72.esistence 存在 j*?8w(!
73.occurrence 发生 /GO-
74.completeness 完整性 xX%ppD7
75.rights and obligations 权利和义务 $45|^.b
76.valuation and allocation 计价和分摊 {S{ %KkAV
77.cutoff 截止 ;um)JCXz
78.accuracy 准确性 ?uSoJM`wa!
79.classification 分类 1 Q(KZI
80.inspection 检查 ,^?g\&f(
81.supervision of counting 监盘 .t1:;H b
82.observation 观察
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83.confirmation 函证 s`bGW1#io
84.computation 计算 MrHJ)x"hy
85.analytical procedures 分析程序 HRyFjAR\?
86.vouch 核对 l!x+K&
87.trace 追查 w<`0D)mQ
88.audit sampling 审计抽样 spfW)v/T!
89.error 误差 1,+<|c)T?
90.expected error 预期误差 AyO%,6p
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91.population 总体 ~-A"j\gi"
92.sampling risk 抽样风险 ),p0V
93.non- sampling risk 非抽样风险 #("M4}~
94.sampling unit 抽样单位 r&4Xf#QD6
95.statistical sampling 统计抽样 =Q(J!f
96.tolerable error 可容忍误差 0G
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97.the risk of under reliance 信赖不足风险 2@ZVEN
98.the risk of over reliance 信赖过度风险 &6vaLx
99.the risk of incorrect rejection 误拒风险 z;1dMQ,#
100. the risk of incorrect acceptance 误受风险 a*5KUj6/TL
101.working trial balance 试算平衡表 D0jV}oz
102.index and cross-referencing 索引和交叉索引 ,6{z
103.cash receipt 现金收入 :1*E5pX0n
104.cash disbursement 现金支出 -n
9&W
105.bank statement 银行对账单 u4~+Bc_GL
106.bank reconciliation 银行存款余额调节表 `#ruZM066
107.balance sheet date 资产负债表日 e
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108.net realizable value 可变现净值 BwWSztJ+B
109.storeroom 仓库 ,<%uG6/",g
110.sale invoice 销售发票 )ovAG O
111.price list 价目表 N4+Cg t(
112.positive confirmation request 积极式询证函 JI.=y5I
113.negative confirmation request 消极式询证函 D-BT`@~l
114.purchase requisition 请购单 (BLxK)0<"
115.receiving report 验收报告 Xb%Q%"?~
116.gross margin 毛利 GFdbwn5B
117.manufacturing overhead 制造费用
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118.material requisition 领料单 oM!&S'M/
119.inventory-taking 存货盘点 ({j8|{)+
120.bond certificate 债券 VBL4cU8D
121.stock certificate 股票
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122.audit report 审计报告 lk
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123.entity 被审计单位 e El)wZ,A
124.addressee of the audit report 审计报告的收件人 MMFg{8
125.unqualified opinion 无保留意见 s<{ Hu0K$
126.qualified opinion 保留意见 b~vV++ou_
127.disclaimer of opinion 无法表示意见 P5?VrZy
128.adverse opinion 否定意见