61.assessed level of material misstatement risk 重大错报风险的评估水平 9NAlgET
62.simall business 小规模企业 >i<-rO>kN
63.accounting system 会计系统 QJ?!_2Ax
64.test of control 控制测试 rY.:}D
65.walk-through test 穿行测试 ya=51~ by"
66.communication 沟通 yFqC-t-i
67.flow chart 流程图 &kBs'P8>
68.reperformance of internal control 重新执行 TMBdneS-s
69.audit evidence 审计证据 FW,D\51pTP
70.substantive procedures 实质性程序 /|f]L9)2<
71.assertions 认定 :SGQ4@BV
72.esistence 存在 }v
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73.occurrence 发生 V}?5=f'
74.completeness 完整性 wr(?L7
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75.rights and obligations 权利和义务 2}-W@R
76.valuation and allocation 计价和分摊 )2S\:&x
77.cutoff 截止 "AVc^>
78.accuracy 准确性 '
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79.classification 分类 D
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80.inspection 检查 ~r3g~MCHS
81.supervision of counting 监盘 J^cDa|j
82.observation 观察 TPuzL(ws
83.confirmation 函证
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84.computation 计算 YzqhFFaj.
85.analytical procedures 分析程序 7_,X9^z
86.vouch 核对 P<~
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87.trace 追查 (XQG"G%U6W
88.audit sampling 审计抽样 3 a`-_<
89.error 误差 @,vSRns
90.expected error 预期误差 S6
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91.population 总体 Rx.0P6s
92.sampling risk 抽样风险 E;N8{Ye_
93.non- sampling risk 非抽样风险 FgxQ}VvlH
94.sampling unit 抽样单位 ]Az >W*Y
95.statistical sampling 统计抽样 t$J-6dW
96.tolerable error 可容忍误差 K""04Ew*pV
97.the risk of under reliance 信赖不足风险 P%c<0y"O:>
98.the risk of over reliance 信赖过度风险 5h&8!!$[
99.the risk of incorrect rejection 误拒风险 *zcH3a,9"x
100. the risk of incorrect acceptance 误受风险 d
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101.working trial balance 试算平衡表 LCtm@oN
102.index and cross-referencing 索引和交叉索引 x8[8z^BV?e
103.cash receipt 现金收入 QXCI+Fcg
104.cash disbursement 现金支出 N*#SY$!y
105.bank statement 银行对账单 i \~4W$4I
106.bank reconciliation 银行存款余额调节表 +?8nY.~,'
107.balance sheet date 资产负债表日 `Cc<K8s8
108.net realizable value 可变现净值 7@\iBmr6
109.storeroom 仓库 Bs
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110.sale invoice 销售发票 E+gUzz5
111.price list 价目表 _z;N|Xe
112.positive confirmation request 积极式询证函 c72/e
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113.negative confirmation request 消极式询证函 fg2}~02n
114.purchase requisition 请购单 [M.Vu
115.receiving report 验收报告 N^)OlH
116.gross margin 毛利 P7n~Ui~U
117.manufacturing overhead 制造费用 :3k(=^%G!
118.material requisition 领料单 Lqt]
119.inventory-taking 存货盘点 pVr,WTr6E
120.bond certificate 债券 <m!\Ma
121.stock certificate 股票 <_+8 c{G
122.audit report 审计报告 J<2N~$
123.entity 被审计单位 @S{,g;8
124.addressee of the audit report 审计报告的收件人 2neiUNT
125.unqualified opinion 无保留意见 OtJS5A
126.qualified opinion 保留意见 <H.Ml>q:r
127.disclaimer of opinion 无法表示意见 ^J327
128.adverse opinion 否定意见