61.assessed level of material misstatement risk 重大错报风险的评估水平 t$]lK6
62.simall business 小规模企业 Rzj5B\+Rk(
63.accounting system 会计系统 p8%x@%k
64.test of control 控制测试
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65.walk-through test 穿行测试 !
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66.communication 沟通 tL 3]9qfj
67.flow chart 流程图 _?Rprmjx}
68.reperformance of internal control 重新执行 $;@^coz9U
69.audit evidence 审计证据 Dx 4?6
70.substantive procedures 实质性程序 #J)sz,)(
71.assertions 认定 80![aj}z4G
72.esistence 存在
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73.occurrence 发生 ,wlFn
74.completeness 完整性 deQ0)A 4g
75.rights and obligations 权利和义务 i0v;mc
76.valuation and allocation 计价和分摊 s34{\/'D+
77.cutoff 截止 CS:j->
78.accuracy 准确性 QyJ}zwD
79.classification 分类 TlQ#0_as[
80.inspection 检查 FU;Tv).
81.supervision of counting 监盘 crz )F"
82.observation 观察 fp.,MIS
83.confirmation 函证 )ra_`Qdcf
84.computation 计算 rs]%`"&=
85.analytical procedures 分析程序 =v:vc~G6
86.vouch 核对 J)x-Yhe
87.trace 追查 c] $X+
88.audit sampling 审计抽样 (5cc{zKtR
89.error 误差 aiF7\^aw$
90.expected error 预期误差 ZMt9'w;
91.population 总体 U rm&4&y
92.sampling risk 抽样风险 UP58Cln*
93.non- sampling risk 非抽样风险 =;l.<{<VH
94.sampling unit 抽样单位 l"W9uS;\T
95.statistical sampling 统计抽样 Cf91#%:cN
96.tolerable error 可容忍误差 :p;!\4)u
97.the risk of under reliance 信赖不足风险 Q0#oR[(
98.the risk of over reliance 信赖过度风险 ,5mK_iUw3
99.the risk of incorrect rejection 误拒风险 Qo4]_,kR
100. the risk of incorrect acceptance 误受风险 t:eZ`6o$T\
101.working trial balance 试算平衡表 }JeGjpAcV
102.index and cross-referencing 索引和交叉索引 COH0aNp;
103.cash receipt 现金收入 sG=D(n1
104.cash disbursement 现金支出 -Ds}kdxw
105.bank statement 银行对账单 5k)QjZo
106.bank reconciliation 银行存款余额调节表 )M<"YI)g
107.balance sheet date 资产负债表日 sX.L
108.net realizable value 可变现净值 lG I1LUo
109.storeroom 仓库 YiJnh47
110.sale invoice 销售发票 }3E@]"<cVR
111.price list 价目表 MRR 5j;4GK
112.positive confirmation request 积极式询证函 %YkJA:
113.negative confirmation request 消极式询证函 E
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114.purchase requisition 请购单 f=+|e"i#p
115.receiving report 验收报告 @%d g0F}h
116.gross margin 毛利 ",
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117.manufacturing overhead 制造费用 )a
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118.material requisition 领料单 8UJK]_99I,
119.inventory-taking 存货盘点 lr'h
120.bond certificate 债券 Se.\wkl#Y
121.stock certificate 股票 k|k
122.audit report 审计报告 9t:F![rg
123.entity 被审计单位 E
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124.addressee of the audit report 审计报告的收件人 48hu=,)81*
125.unqualified opinion 无保留意见 pM],-7UM
126.qualified opinion 保留意见 Jr$,w7tQn@
127.disclaimer of opinion 无法表示意见 Ls< ";QJc
128.adverse opinion 否定意见