61.assessed level of material misstatement risk 重大错报风险的评估水平 _UbR8
62.simall business 小规模企业 WLj_Zo*^x
63.accounting system 会计系统 TF([yZO'
64.test of control 控制测试 EC\rh](d
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65.walk-through test 穿行测试 >P]I&S-.
66.communication 沟通 'amex
67.flow chart 流程图 5qODS_Eq
68.reperformance of internal control 重新执行 5p>]zij>
69.audit evidence 审计证据 y(p:
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70.substantive procedures 实质性程序 H 29 _ /
71.assertions 认定 Tl0+Bq
72.esistence 存在 OM"T)4z
73.occurrence 发生 7UEy L
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74.completeness 完整性 brhJ&|QDE
75.rights and obligations 权利和义务 [wpt[zG
76.valuation and allocation 计价和分摊 C Ol%P
77.cutoff 截止 Zqe[2()
78.accuracy 准确性 KG./<"c
79.classification 分类 0"D?.E"$r
80.inspection 检查 "~,(Xa3x
81.supervision of counting 监盘 \2LA%ZU
82.observation 观察 #@OKp,LJ
83.confirmation 函证 y^Xxa'y
84.computation 计算 x:D<Mu
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85.analytical procedures 分析程序 \Jj'60L^
86.vouch 核对 ,:Y=,[ n
87.trace 追查 *^$N$t/2
88.audit sampling 审计抽样 HpgN$$\@
89.error 误差 7E84@V[\
90.expected error 预期误差 eVbh$cIrZ
91.population 总体 IEKX'+t'
92.sampling risk 抽样风险 t+Tg@~K2[>
93.non- sampling risk 非抽样风险 E(K$|k_>
94.sampling unit 抽样单位 }X.8.S'
95.statistical sampling 统计抽样 q~A|R
96.tolerable error 可容忍误差 0z2R`=)
97.the risk of under reliance 信赖不足风险 OKNs (H
98.the risk of over reliance 信赖过度风险 u/{_0-+P
99.the risk of incorrect rejection 误拒风险 t6U+a\-<
100. the risk of incorrect acceptance 误受风险 YUE1 '}
101.working trial balance 试算平衡表 ]8j5Ou6#y
102.index and cross-referencing 索引和交叉索引 l9Cy30O6
103.cash receipt 现金收入 ki/Lf4
104.cash disbursement 现金支出 &G5I0:a
105.bank statement 银行对账单 j?` D\LZhf
106.bank reconciliation 银行存款余额调节表 C@:N5},]
107.balance sheet date 资产负债表日 N7|W.(
108.net realizable value 可变现净值 u*YuU%H=
109.storeroom 仓库 Y(;[L`"
110.sale invoice 销售发票 %Zi,nHg8
111.price list 价目表 #cg@Z
112.positive confirmation request 积极式询证函 qb/!;U_
113.negative confirmation request 消极式询证函 oGjYCVc
114.purchase requisition 请购单 |r*1.V(
115.receiving report 验收报告 hFF&(t2{^
116.gross margin 毛利 4xC6#:8
117.manufacturing overhead 制造费用 ;]ZHD$g
118.material requisition 领料单 ~#xs
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119.inventory-taking 存货盘点 UgBY
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120.bond certificate 债券 er}'}n`@q
121.stock certificate 股票 'aSORVq^e[
122.audit report 审计报告 4w
123.entity 被审计单位 |@4hz9~3
124.addressee of the audit report 审计报告的收件人 a\.?
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125.unqualified opinion 无保留意见 (IWd?,H,n
126.qualified opinion 保留意见 &b:Zln.j
127.disclaimer of opinion 无法表示意见 zCN;LpbEJY
128.adverse opinion 否定意见