61.assessed level of material misstatement risk 重大错报风险的评估水平 aNt+;M7g`
62.simall business 小规模企业 cWp5' e]A
63.accounting system 会计系统 #'5C*RO
64.test of control 控制测试
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65.walk-through test 穿行测试 B|\JGnNQ
66.communication 沟通 T<o^f
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67.flow chart 流程图 OM>,1;UH]
68.reperformance of internal control 重新执行 LqYP0%7
69.audit evidence 审计证据 xX !`0T7Y
70.substantive procedures 实质性程序 ol[sX=5 *
71.assertions 认定 RZY[DoF8u
72.esistence 存在
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73.occurrence 发生 `7D]J*?`
74.completeness 完整性 Q1 t-Z;X
75.rights and obligations 权利和义务 k?bIu
76.valuation and allocation 计价和分摊 z`Jcpt
77.cutoff 截止 c*m7'\
78.accuracy 准确性
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79.classification 分类 CI#6r8u
80.inspection 检查 =00c1v
81.supervision of counting 监盘 ^
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82.observation 观察 C{*' p+f
83.confirmation 函证 7I $~E
84.computation 计算 21T#NYfew
85.analytical procedures 分析程序 gTM*td(~^
86.vouch 核对 8mm]>u$
87.trace 追查 ?lPn{oB9"
88.audit sampling 审计抽样 i-jrF6&
89.error 误差 w=QlQ\
90.expected error 预期误差 {}n]\zO %
91.population 总体 u\y
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92.sampling risk 抽样风险 /g]NC?
93.non- sampling risk 非抽样风险 w-j^jU><3
94.sampling unit 抽样单位 {V^|9j:\K
95.statistical sampling 统计抽样 94}y,\S~
96.tolerable error 可容忍误差 "-
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97.the risk of under reliance 信赖不足风险 2JhE`EVH
98.the risk of over reliance 信赖过度风险 M*-]<!))7
99.the risk of incorrect rejection 误拒风险 jhJ'fI
100. the risk of incorrect acceptance 误受风险 KSYHG
101.working trial balance 试算平衡表 v,L@nlD]
102.index and cross-referencing 索引和交叉索引 KaIkO8Dq0
103.cash receipt 现金收入 xxQgX~'x
104.cash disbursement 现金支出 Y6[O
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105.bank statement 银行对账单 AX] cM)w
106.bank reconciliation 银行存款余额调节表 jX;$g>P
107.balance sheet date 资产负债表日 b{Bef*`/
108.net realizable value 可变现净值 ;)ku SH
109.storeroom 仓库 q&kG>
110.sale invoice 销售发票 Gspb\HJ^
111.price list 价目表 Y '+mC
112.positive confirmation request 积极式询证函 d6f T
113.negative confirmation request 消极式询证函 ]^0mh["
114.purchase requisition 请购单 4
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115.receiving report 验收报告 +7mUX
116.gross margin 毛利 [85b+SKW
117.manufacturing overhead 制造费用 )agrx76]3w
118.material requisition 领料单 HLX#RQ
119.inventory-taking 存货盘点 B.4Or]
120.bond certificate 债券 pM-mZ/?
121.stock certificate 股票 v[\GhVb
122.audit report 审计报告 f%/6kz
123.entity 被审计单位 .1f!w!ltVR
124.addressee of the audit report 审计报告的收件人 J6mUU3F9f
125.unqualified opinion 无保留意见 m>^vr7
126.qualified opinion 保留意见 2i$_ ,[fi
127.disclaimer of opinion 无法表示意见 )S9}uOG#
128.adverse opinion 否定意见