61.assessed level of material misstatement risk 重大错报风险的评估水平 ld@+p
62.simall business 小规模企业 m^}|LB:5
63.accounting system 会计系统 $Dj8 a\L
64.test of control 控制测试 "!V`_ S;
65.walk-through test 穿行测试 R~kO5jpW
66.communication 沟通 C$TU
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67.flow chart 流程图 HS/.H,X
68.reperformance of internal control 重新执行 ,3Q~X$f
69.audit evidence 审计证据 3ai[ r
70.substantive procedures 实质性程序 w\o6G7
71.assertions 认定 "u!gfG?oH
72.esistence 存在 t4_yp_
73.occurrence 发生 Y
b3ckktY
74.completeness 完整性 P'lnS&yA
75.rights and obligations 权利和义务 fq6Obh=A#
76.valuation and allocation 计价和分摊 e^>>"tr
77.cutoff 截止 tr[}F7n9
78.accuracy 准确性 R+Hu?Dv&F
79.classification 分类 /)sP, 2/
80.inspection 检查 <v|"eq}
81.supervision of counting 监盘 BX0lk
82.observation 观察 ]EX6Y
83.confirmation 函证 >X$JeME3
84.computation 计算 M/=36{,w-
85.analytical procedures 分析程序 (4cdkL
86.vouch 核对
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87.trace 追查 `xLsD}32
88.audit sampling 审计抽样 |VWT4*K
89.error 误差 :}zyd;Rc
90.expected error 预期误差 !HDb{f
91.population 总体 OX]$Xdb2:
92.sampling risk 抽样风险 f47]gtB-
93.non- sampling risk 非抽样风险 Q:(mK* _
94.sampling unit 抽样单位 V2Vr7v=Y"
95.statistical sampling 统计抽样 O@T,!_Zf
96.tolerable error 可容忍误差 K>$f#^
97.the risk of under reliance 信赖不足风险 g%f5hy
98.the risk of over reliance 信赖过度风险 OB(oOPH
99.the risk of incorrect rejection 误拒风险 eut2x7Z(c
100. the risk of incorrect acceptance 误受风险 ^el+ej/=
101.working trial balance 试算平衡表 <b zzbR[F
102.index and cross-referencing 索引和交叉索引 ,*XB11P
103.cash receipt 现金收入 2F:qaz
104.cash disbursement 现金支出 1l$Ei,9
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 6WY/[TC-
107.balance sheet date 资产负债表日 f$xXR$mjf
108.net realizable value 可变现净值 smf"F\Ws
109.storeroom 仓库 lI=<lmM0|/
110.sale invoice 销售发票 U|}
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111.price list 价目表 aV'bI
112.positive confirmation request 积极式询证函 &W@2n&U.q
113.negative confirmation request 消极式询证函 QM0B6F
114.purchase requisition 请购单 -eG~
115.receiving report 验收报告 xak)YOLRV
116.gross margin 毛利 5g7@Dj,.
117.manufacturing overhead 制造费用 D!rPF)K
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118.material requisition 领料单 2|je{
119.inventory-taking 存货盘点 rL{R=0
120.bond certificate 债券 QhZg{v[d
121.stock certificate 股票 b5NVQ8Mq
122.audit report 审计报告 ]c/E7|0Q
123.entity 被审计单位 |"gL{De
124.addressee of the audit report 审计报告的收件人 0kkDlWkzo
125.unqualified opinion 无保留意见 m\`>N_4*9
126.qualified opinion 保留意见 jzbq{#
127.disclaimer of opinion 无法表示意见 l
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128.adverse opinion 否定意见