61.assessed level of material misstatement risk 重大错报风险的评估水平 wb@]>MJ}[s
62.simall business 小规模企业 78gob&p?
63.accounting system 会计系统 -/1d&
64.test of control 控制测试 hPS/CgLq
65.walk-through test 穿行测试 `}ZL'\G
66.communication 沟通 JfR kp
67.flow chart 流程图 w
zdxw$E
68.reperformance of internal control 重新执行 $*wu~
69.audit evidence 审计证据 }el,^~
70.substantive procedures 实质性程序 z{AM2Z
71.assertions 认定 l; */M.B
72.esistence 存在 )~G8 L Z
73.occurrence 发生 }&=u
Z:
74.completeness 完整性 ;Xz(B4 N~o
75.rights and obligations 权利和义务 ;\1b{-' l
76.valuation and allocation 计价和分摊 ^75pV%<%
77.cutoff 截止 E:%>0FE
78.accuracy 准确性 %OTQRe:
79.classification 分类
hgNY[,
80.inspection 检查 e-1;dX HL
81.supervision of counting 监盘 eN Hpgj
82.observation 观察 ;Kt'S
it
83.confirmation 函证 L/c4"f|.*v
84.computation 计算 s-fKh`
85.analytical procedures 分析程序 IwOfZuS
86.vouch 核对 Bc5YW-QD
87.trace 追查 rUGZjLIGqz
88.audit sampling 审计抽样 g52 1Wdtnn
89.error 误差 rGGS]^
90.expected error 预期误差 }7otuO(pRo
91.population 总体 iz,]%<_PE
92.sampling risk 抽样风险 #vnefIcBf
93.non- sampling risk 非抽样风险 Z^6A_:]j
94.sampling unit 抽样单位 "Wxo[I
95.statistical sampling 统计抽样 /YS@[\j4
96.tolerable error 可容忍误差 Fa6H(L3
97.the risk of under reliance 信赖不足风险 N;e}dwh&
98.the risk of over reliance 信赖过度风险 V}j%gy`
99.the risk of incorrect rejection 误拒风险 Zjw!In|vC
100. the risk of incorrect acceptance 误受风险 EolE?g@l8
101.working trial balance 试算平衡表 nYo
&x'
102.index and cross-referencing 索引和交叉索引 xn0s`I[
103.cash receipt 现金收入 Ka[Sm|-q
104.cash disbursement 现金支出 v/QEu^C
105.bank statement 银行对账单 v#{G8'+%
106.bank reconciliation 银行存款余额调节表 = E##},N"
107.balance sheet date 资产负债表日 >aNbp
108.net realizable value 可变现净值 Cmp{F N"o
109.storeroom 仓库 \H},ouU
110.sale invoice 销售发票 W9:fKP
111.price list 价目表 {Q}!NkF1
112.positive confirmation request 积极式询证函 #p']-No
113.negative confirmation request 消极式询证函 b\<lNE!L
114.purchase requisition 请购单 gK&5HTo
115.receiving report 验收报告 ^\xCqVk_R
116.gross margin 毛利 aUsul'e;M
117.manufacturing overhead 制造费用 /F
\>Z]
118.material requisition 领料单 $`-SVC
119.inventory-taking 存货盘点 9/@FADh
120.bond certificate 债券 ]b5%?^Z#
121.stock certificate 股票 #RCZA4>
122.audit report 审计报告 hpd(d$j
123.entity 被审计单位 =*@MQ
124.addressee of the audit report 审计报告的收件人 b|\{ !N]
125.unqualified opinion 无保留意见 t?pIE cl
126.qualified opinion 保留意见 we6+2
127.disclaimer of opinion 无法表示意见 ?GaI6?lbn
128.adverse opinion 否定意见