61.assessed level of material misstatement risk 重大错报风险的评估水平 >$<Q:o}^
62.simall business 小规模企业 xR'd}>`
63.accounting system 会计系统 E=v4|/['N
64.test of control 控制测试 `,
|l
65.walk-through test 穿行测试 3F6'3NvVc2
66.communication 沟通 Q0PqyobD
67.flow chart 流程图 q9zeN:><
68.reperformance of internal control 重新执行 yl<=_Q
69.audit evidence 审计证据 ,g
P;XRe1
70.substantive procedures 实质性程序 U ;4;>
71.assertions 认定 nP=/XiCj
72.esistence 存在 PC=s:`Y}R
73.occurrence 发生 T~>&m~} +
74.completeness 完整性 ?#5)TAW
75.rights and obligations 权利和义务 \ }-v
76.valuation and allocation 计价和分摊 v&^N +>p
77.cutoff 截止 TDtHRhq7
78.accuracy 准确性 $~EY:
79.classification 分类 <^Q`
y
80.inspection 检查 $YBH;^#
81.supervision of counting 监盘 Xp^>SSt:4
82.observation 观察 ' ]Km%uwL
83.confirmation 函证 yC}x6xG
84.computation 计算 fQU_A
85.analytical procedures 分析程序 RvW>kATb_F
86.vouch 核对
*!EHs04
87.trace 追查 ?$7$ # DX
88.audit sampling 审计抽样 Mf:x9#
89.error 误差 QD[l 6
90.expected error 预期误差 {-IRX)m*
91.population 总体 'bef3P9`
92.sampling risk 抽样风险 {.,y v>%
93.non- sampling risk 非抽样风险 ,g)9ZP.F
94.sampling unit 抽样单位 KrECAc
95.statistical sampling 统计抽样 Io;26F""
96.tolerable error 可容忍误差 <>1*1%m
97.the risk of under reliance 信赖不足风险 la!rg#)-X
98.the risk of over reliance 信赖过度风险 P[cGCmM
99.the risk of incorrect rejection 误拒风险 d#- <=6
100. the risk of incorrect acceptance 误受风险 aG1[85:,\i
101.working trial balance 试算平衡表 I'cM\^/h
102.index and cross-referencing 索引和交叉索引 !I8(Y
103.cash receipt 现金收入 6? (8KsaN
104.cash disbursement 现金支出 y/?;s]>b
105.bank statement 银行对账单 an?g'8! r:
106.bank reconciliation 银行存款余额调节表 HPWjNwM
107.balance sheet date 资产负债表日 h9{'w
108.net realizable value 可变现净值 q->46{s|
109.storeroom 仓库 20uR? /|@
110.sale invoice 销售发票 Sytx9`G 5
111.price list 价目表 j@s,5:;[
112.positive confirmation request 积极式询证函 u`X}AKC
113.negative confirmation request 消极式询证函 _nnl+S>K
114.purchase requisition 请购单 LYiz:cQh
115.receiving report 验收报告 j#XU\G
116.gross margin 毛利 |c>A3 P$=B
117.manufacturing overhead 制造费用 Y6@A@VJ
118.material requisition 领料单 ~Urj:l
119.inventory-taking 存货盘点 z[, `
120.bond certificate 债券
uRNc9
121.stock certificate 股票 k@R)_,2HH
122.audit report 审计报告 Z.0^:rVp~
123.entity 被审计单位 0:Lm=9o
124.addressee of the audit report 审计报告的收件人 whg?X&j\V
125.unqualified opinion 无保留意见 0ID
8L
[
126.qualified opinion 保留意见 .!t'&eV
127.disclaimer of opinion 无法表示意见 >&9Iy"
128.adverse opinion 否定意见