61.assessed level of material misstatement risk 重大错报风险的评估水平 adON&<
62.simall business 小规模企业 ?HZp@&
63.accounting system 会计系统 +>w]T\[1~
64.test of control 控制测试 Z
O}Og&%
65.walk-through test 穿行测试 _`$LdqgE
66.communication 沟通 q>q:ZV
67.flow chart 流程图 8OfQ :
68.reperformance of internal control 重新执行 MfTLa)Rz
69.audit evidence 审计证据 >%JPgr/
8
70.substantive procedures 实质性程序 &dtk&P{
71.assertions 认定 s>rR\`
72.esistence 存在 4 23zX6
73.occurrence 发生 FoefBo?g65
74.completeness 完整性 5:Qz
75.rights and obligations 权利和义务 (iIw}f)w
76.valuation and allocation 计价和分摊 ZTC>Ufu2!
77.cutoff 截止 ]AP1+
&9fN
78.accuracy 准确性 _MBa&XEM
79.classification 分类
idmU.`
80.inspection 检查 @0`A!5h?u
81.supervision of counting 监盘 $o6/dEKQ
82.observation 观察 V la,avON
83.confirmation 函证 k<1yv$/mW
84.computation 计算 oL4W>b )
85.analytical procedures 分析程序 *2X6;~
86.vouch 核对 A 'qe2]
87.trace 追查 l=^A41L_
88.audit sampling 审计抽样 wZrFu(_
89.error 误差 I8*VM3
90.expected error 预期误差 x_PO;
91.population 总体 7AG|'s['=
92.sampling risk 抽样风险 urp|@WZ
93.non- sampling risk 非抽样风险 ;D5>iek5
94.sampling unit 抽样单位 \lL[08G
95.statistical sampling 统计抽样 95 ;{ms[
96.tolerable error 可容忍误差 a|ft l&uk
97.the risk of under reliance 信赖不足风险 -luQbGcT3
98.the risk of over reliance 信赖过度风险 "SF0b jG9C
99.the risk of incorrect rejection 误拒风险 \j)Evjw
100. the risk of incorrect acceptance 误受风险 +^I0>\
101.working trial balance 试算平衡表 .^YxhUH,G
102.index and cross-referencing 索引和交叉索引 >WLPE6E
103.cash receipt 现金收入 CB7dr&>
104.cash disbursement 现金支出 3WV(Ok
105.bank statement 银行对账单 |%_C$s%
106.bank reconciliation 银行存款余额调节表 N_t,n^i9>*
107.balance sheet date 资产负债表日 zVh yAf
108.net realizable value 可变现净值 ,|%KlHo^
109.storeroom 仓库 ;w{<1NH2+.
110.sale invoice 销售发票 I?KN7(9u?
111.price list 价目表 *k$[/{S1-
112.positive confirmation request 积极式询证函 hW7u#PY
113.negative confirmation request 消极式询证函 $+gQnI3w
114.purchase requisition 请购单 Pz]WT1J0
115.receiving report 验收报告 o7y<Zd`Bj
116.gross margin 毛利 2Gyq40
117.manufacturing overhead 制造费用 , 5'o>Y
118.material requisition 领料单
l\U
Q2i
119.inventory-taking 存货盘点 1-RY5R}VR
120.bond certificate 债券 G
hM
121.stock certificate 股票 c
'|*{%<e2
122.audit report 审计报告 Bz+oMN#XJ
123.entity 被审计单位 zcpL[@B
124.addressee of the audit report 审计报告的收件人 !E70e$Th
125.unqualified opinion 无保留意见 .j6udiv5
126.qualified opinion 保留意见 B5\l&4X
127.disclaimer of opinion 无法表示意见 +)jUA]hJ/
128.adverse opinion 否定意见