61.assessed level of material misstatement risk 重大错报风险的评估水平 B5e9'X^
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62.simall business 小规模企业 s0kp(t!fiu
63.accounting system 会计系统 2hE(h
64.test of control 控制测试 ?GhyVXS y.
65.walk-through test 穿行测试 D7Q+w
66.communication 沟通 #el27"QP0
67.flow chart 流程图 '6KvB
68.reperformance of internal control 重新执行 5~Y`ikwxL
69.audit evidence 审计证据 3>,}N9P-v
70.substantive procedures 实质性程序 ao(T81
71.assertions 认定 +SJ.BmT
72.esistence 存在 ~5 ^Jv m
73.occurrence 发生 *[Hrbln
74.completeness 完整性 98m|&7
75.rights and obligations 权利和义务 ,Z.sGv
76.valuation and allocation 计价和分摊 u8e_Lqx?
77.cutoff 截止 6CJMQi,kn
78.accuracy 准确性 L'e_?`!:
79.classification 分类
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80.inspection 检查 Bq0 \T
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81.supervision of counting 监盘 UZZJtQt
82.observation 观察 ~%{2Z_t$
83.confirmation 函证 0mw1CUx9K
84.computation 计算
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85.analytical procedures 分析程序 >rnVTK
86.vouch 核对 xO$P
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87.trace 追查 [oWkd_dK
88.audit sampling 审计抽样 1uF$$E6[
89.error 误差 ]rcF/uQJ<n
90.expected error 预期误差 i`,FXF)
91.population 总体 1Pf(.&/9_
92.sampling risk 抽样风险 VYyija:
93.non- sampling risk 非抽样风险 O5\r%&$xd
94.sampling unit 抽样单位 pwUXM?$R
95.statistical sampling 统计抽样 8:cbr/F<
96.tolerable error 可容忍误差 9&Y@g)+2
97.the risk of under reliance 信赖不足风险 }xZi Ct
98.the risk of over reliance 信赖过度风险 P
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99.the risk of incorrect rejection 误拒风险 ^xo<$
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100. the risk of incorrect acceptance 误受风险 n:j'0WW
101.working trial balance 试算平衡表 V0ze7tSG[f
102.index and cross-referencing 索引和交叉索引 oy+|:[v:Fk
103.cash receipt 现金收入 &H(yLd[
104.cash disbursement 现金支出 E-Lk
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105.bank statement 银行对账单 A~ya{^
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106.bank reconciliation 银行存款余额调节表 8$00\><r
107.balance sheet date 资产负债表日 LiJYyp
108.net realizable value 可变现净值 Bous d
109.storeroom 仓库 8\"<t/_
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110.sale invoice 销售发票 :=QX ^*
111.price list 价目表 P<<$o-a"
112.positive confirmation request 积极式询证函 gGqrF
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113.negative confirmation request 消极式询证函 TS<d?:
114.purchase requisition 请购单 ?H{[u rLn
115.receiving report 验收报告 8&<:(mAP
116.gross margin 毛利 gesbt
117.manufacturing overhead 制造费用 gLiJ&H
118.material requisition 领料单 Dc9uq5l
119.inventory-taking 存货盘点 K+g[E<x\=
120.bond certificate 债券 ]5Cr$%H=
121.stock certificate 股票 :uL<UD,vu3
122.audit report 审计报告 i,Ct AbMx
123.entity 被审计单位 56.!L
124.addressee of the audit report 审计报告的收件人 sEhvx+(
125.unqualified opinion 无保留意见 %L|fTndKH
126.qualified opinion 保留意见 =]5tYIU
127.disclaimer of opinion 无法表示意见 rb?7i&-
128.adverse opinion 否定意见