61.assessed level of material misstatement risk 重大错报风险的评估水平 l9Xz,H
62.simall business 小规模企业 *CtWDUxSdW
63.accounting system 会计系统 vndD#/lXq
64.test of control 控制测试 ;iA6[uz
65.walk-through test 穿行测试 2bIP.M2Fs
66.communication 沟通 KZeaM
67.flow chart 流程图 Fsdp"X.
68.reperformance of internal control 重新执行 N{b;kiZq
69.audit evidence 审计证据 c+dmA(JC
70.substantive procedures 实质性程序 ?7;_3+T#
71.assertions 认定 %?2:1o
72.esistence 存在 {&u`d.Lk2p
73.occurrence 发生 JSp V2c5Q
74.completeness 完整性 MBp,!_Q6
75.rights and obligations 权利和义务 !H)Cua)
76.valuation and allocation 计价和分摊 py-5 :g}d
77.cutoff 截止 dd?ZQ:n
78.accuracy 准确性 \eH`{Z'.x5
79.classification 分类 4hl`~&yDf
80.inspection 检查 Z [[AmxE'l
81.supervision of counting 监盘 Nw3K@Ge
82.observation 观察 d ,"L8
83.confirmation 函证 T)CEcz
84.computation 计算 :t)<$dtf[
85.analytical procedures 分析程序 w'i8yl
bZ
86.vouch 核对 2)-V\:;js
87.trace 追查 GkU]>8E'"
88.audit sampling 审计抽样 [B_(,/?
89.error 误差 ;\mTm;]G
90.expected error 预期误差 K
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91.population 总体 v%
c-El%
92.sampling risk 抽样风险 pnTuYT^%)
93.non- sampling risk 非抽样风险 w^EUBRI-
94.sampling unit 抽样单位
5~!
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95.statistical sampling 统计抽样 U"T>L
96.tolerable error 可容忍误差 PI-o)U$Ehv
97.the risk of under reliance 信赖不足风险 P#j>hS
98.the risk of over reliance 信赖过度风险 <>l!
99.the risk of incorrect rejection 误拒风险 =w,cdU*
100. the risk of incorrect acceptance 误受风险
R?Ys%~5
101.working trial balance 试算平衡表 [TaYNc!\
102.index and cross-referencing 索引和交叉索引 ]DJ]L=T7
103.cash receipt 现金收入 Au"7w=G`f
104.cash disbursement 现金支出 c{(4s6D
105.bank statement 银行对账单
26[. te9
106.bank reconciliation 银行存款余额调节表 =@\Li)Y
107.balance sheet date 资产负债表日 6'a
1]K
108.net realizable value 可变现净值 B[IqLD'6
109.storeroom 仓库 be+]kp
110.sale invoice 销售发票 @%[ dh@oY
111.price list 价目表 .ng:Z7
112.positive confirmation request 积极式询证函 zNh$d;(O$^
113.negative confirmation request 消极式询证函 KQulz
114.purchase requisition 请购单 IpYw<2'
115.receiving report 验收报告 )4O* D92
116.gross margin 毛利 p=jIDM'
117.manufacturing overhead 制造费用 oMV^W^<
118.material requisition 领料单 n38l!m(.
119.inventory-taking 存货盘点 {8im{]8_
120.bond certificate 债券
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121.stock certificate 股票 ^`f( Pg!
122.audit report 审计报告 =N?K)QD`
123.entity 被审计单位 ;=i$0w9 W
124.addressee of the audit report 审计报告的收件人 L9bIdiB7
125.unqualified opinion 无保留意见 )BX-Y@fpA
126.qualified opinion 保留意见 {)y8Y9G
127.disclaimer of opinion 无法表示意见 /9k}Ip
128.adverse opinion 否定意见