61.assessed level of material misstatement risk 重大错报风险的评估水平 T~`m'4"+c
62.simall business 小规模企业 9.SPxd~
63.accounting system 会计系统 %w'@:~0
64.test of control 控制测试 gLd3,$Ei
65.walk-through test 穿行测试 1UxRN7
66.communication 沟通 -`f JhQ|
67.flow chart 流程图 @0n #Qs|E!
68.reperformance of internal control 重新执行 6i{W=$RQ
69.audit evidence 审计证据 V..m2nQj
70.substantive procedures 实质性程序 |]\qI
71.assertions 认定 E83{4A4
72.esistence 存在 ;Q?
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73.occurrence 发生 i#(T?=VPcy
74.completeness 完整性 8~}Ti*Urc
75.rights and obligations 权利和义务 0^:O:X
76.valuation and allocation 计价和分摊 .VTHZvyn
77.cutoff 截止 $;$_N43
78.accuracy 准确性 0'RSl~QvqS
79.classification 分类 ]#+fQR$!
80.inspection 检查 4`!(M]u=
81.supervision of counting 监盘 vF1]L]z:?
82.observation 观察 )CihqsA2
83.confirmation 函证 a"#5JcR3
84.computation 计算 j/dNRleab
85.analytical procedures 分析程序 \CU.'|X
86.vouch 核对 ,v>P05
87.trace 追查 /38^N|/Zr
88.audit sampling 审计抽样 MLId3#Q
89.error 误差 TpZ)v.w~l7
90.expected error 预期误差 ?ry`+nx
91.population 总体 @ ;rU#
92.sampling risk 抽样风险 /1o~x~g(b
93.non- sampling risk 非抽样风险 XZIj' a0d
94.sampling unit 抽样单位 C!~&c7
95.statistical sampling 统计抽样 gQ,PG
96.tolerable error 可容忍误差 1_XdL?h#o
97.the risk of under reliance 信赖不足风险 I9k o*f
98.the risk of over reliance 信赖过度风险 S%g`X
99.the risk of incorrect rejection 误拒风险 FW=oP>f]w
100. the risk of incorrect acceptance 误受风险 LI"ghz=
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101.working trial balance 试算平衡表 Z`q?p E>R
102.index and cross-referencing 索引和交叉索引 F4Z+)'oDr,
103.cash receipt 现金收入 7l
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104.cash disbursement 现金支出 VY Va8[}
105.bank statement 银行对账单 o!\Vk~Vi&
106.bank reconciliation 银行存款余额调节表 }|AUV
107.balance sheet date 资产负债表日 U1J?o#(
108.net realizable value 可变现净值 G#3
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109.storeroom 仓库 om;jXf}A
110.sale invoice 销售发票 cFD(Ap
111.price list 价目表 &kYg
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112.positive confirmation request 积极式询证函 ~qc
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113.negative confirmation request 消极式询证函 <_ddGg~
114.purchase requisition 请购单 u=
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115.receiving report 验收报告 >g8Tl`P,iN
116.gross margin 毛利 ^e^M
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117.manufacturing overhead 制造费用 fZT=q^26
118.material requisition 领料单 F0+ u#/#
119.inventory-taking 存货盘点 GC#3{71
120.bond certificate 债券 V 7%rKK
121.stock certificate 股票 1i#M(u_
122.audit report 审计报告 |V%Qp5 XJ
123.entity 被审计单位 yC6XO&:g
124.addressee of the audit report 审计报告的收件人 _z{:Q
125.unqualified opinion 无保留意见 G W|~sE +
126.qualified opinion 保留意见 |f?tyQ
127.disclaimer of opinion 无法表示意见 0rjxWPc
128.adverse opinion 否定意见