61.assessed level of material misstatement risk 重大错报风险的评估水平 E' %lxr
62.simall business 小规模企业 eO{@@?/y
63.accounting system 会计系统 4^Ow^7N?
64.test of control 控制测试 <4zT;:NQ
65.walk-through test 穿行测试 aed+C:N
66.communication 沟通 ygvzdYd
67.flow chart 流程图 p
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68.reperformance of internal control 重新执行 3$"/>g/
69.audit evidence 审计证据 C(,=[Fi-
70.substantive procedures 实质性程序 {
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71.assertions 认定 S?,_<GD)w
72.esistence 存在 6;JP76PD
73.occurrence 发生 Z( #Ln
74.completeness 完整性 +t>XxYScx
75.rights and obligations 权利和义务 0VIZ=-e
76.valuation and allocation 计价和分摊 RqGVp?
77.cutoff 截止 l^,qO3ES
78.accuracy 准确性 #` +]{4hR
79.classification 分类 pb$fb
80.inspection 检查 n{=7 yK
81.supervision of counting 监盘 ih!~G5Xi9i
82.observation 观察 9-G b"hr
83.confirmation 函证 NQ!<f\
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84.computation 计算 vfXJYw+6_
85.analytical procedures 分析程序 =yh3Nd:u
86.vouch 核对 [` 'd#pR
87.trace 追查 @,YlmX}
88.audit sampling 审计抽样 tzNaw %\
89.error 误差 RH=$h! 5
90.expected error 预期误差 ss;
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91.population 总体 <~O}6HQ#
92.sampling risk 抽样风险 )]A9~H
93.non- sampling risk 非抽样风险 }3sN+4
94.sampling unit 抽样单位 /=trj5h
95.statistical sampling 统计抽样 \=8=wQv
96.tolerable error 可容忍误差 8{@`kyy|
97.the risk of under reliance 信赖不足风险 8;8YA1
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98.the risk of over reliance 信赖过度风险 ~B*~'I9b*
99.the risk of incorrect rejection 误拒风险 bpnv &EG
100. the risk of incorrect acceptance 误受风险 :Q=z=`*2w
101.working trial balance 试算平衡表 SJOmeN}4)
102.index and cross-referencing 索引和交叉索引 fwH`}<o
103.cash receipt 现金收入 (h|ch#
104.cash disbursement 现金支出 Q^|6J#o[9
105.bank statement 银行对账单 hU)'OKe
106.bank reconciliation 银行存款余额调节表 WCoF{*
107.balance sheet date 资产负债表日 Uf^RLdoDn
108.net realizable value 可变现净值 )"F5lOA6
109.storeroom 仓库 wH#-mu#Yl<
110.sale invoice 销售发票 f^u^-l
111.price list 价目表 K@*rVor{
112.positive confirmation request 积极式询证函 a(5y>HF
113.negative confirmation request 消极式询证函 \boL`X
114.purchase requisition 请购单 RZe#|k+
8
115.receiving report 验收报告 'X|v+?
116.gross margin 毛利 p6 <}3m$
117.manufacturing overhead 制造费用 h*G
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118.material requisition 领料单 hMz&JJ&B
119.inventory-taking 存货盘点 s{cKBau
120.bond certificate 债券
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121.stock certificate 股票 N-D(y
122.audit report 审计报告 TMNfJz
123.entity 被审计单位 s><IykIi
124.addressee of the audit report 审计报告的收件人 hc6.#~i
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 N:OD0m%`)
127.disclaimer of opinion 无法表示意见 4uX,uEa
128.adverse opinion 否定意见