61.assessed level of material misstatement risk 重大错报风险的评估水平 xo"4mbTV
62.simall business 小规模企业 e hB1`%@
63.accounting system 会计系统 ~ !+h"%'t
64.test of control 控制测试 5FR#_}k]_F
65.walk-through test 穿行测试 "=RoI
66.communication 沟通 ;[\2/$-
67.flow chart 流程图 ;<GTtt#D
68.reperformance of internal control 重新执行 }oxaB9r
69.audit evidence 审计证据 ~q%9zO'
70.substantive procedures 实质性程序 7VZ JGRnn
71.assertions 认定 _e@qv;*
72.esistence 存在 z#
?w/NE
73.occurrence 发生 c(=O`%B{
74.completeness 完整性 7G=P|T\
75.rights and obligations 权利和义务
O,,n
76.valuation and allocation 计价和分摊 jW
0z|jr
77.cutoff 截止 Ch!Q? 4
78.accuracy 准确性 8'\,&f`Y
79.classification 分类 }8]uZ)[p=
80.inspection 检查 z00:59M4
81.supervision of counting 监盘 Pds
*M?&F
82.observation 观察 cj_?*
83.confirmation 函证 '\mZ7.Jj
84.computation 计算 !?M_%fNE
85.analytical procedures 分析程序 O]LuL&=s y
86.vouch 核对 3\
.)y49,1
87.trace 追查 $ u.T1v
88.audit sampling 审计抽样 Wn#JYp
89.error 误差 c]0
90.expected error 预期误差 |0!97*H5
91.population 总体 PC7.+;1
92.sampling risk 抽样风险 kb\v}gfiD/
93.non- sampling risk 非抽样风险 bh"v{V`=0
94.sampling unit 抽样单位 ;=
@-j@?
95.statistical sampling 统计抽样 OQ*. ho
96.tolerable error 可容忍误差 10a*7 L
97.the risk of under reliance 信赖不足风险 ~u&O
98.the risk of over reliance 信赖过度风险 D>^ix[
:J
99.the risk of incorrect rejection 误拒风险 M<m64{m1
100. the risk of incorrect acceptance 误受风险 rBPxGBd4
101.working trial balance 试算平衡表 M!DoR6
102.index and cross-referencing 索引和交叉索引 TB[2!ZW
103.cash receipt 现金收入 <RsKV$Je
I
104.cash disbursement 现金支出 /
;$ew~}
105.bank statement 银行对账单 |MrH@v7S
106.bank reconciliation 银行存款余额调节表 !D5
`8
107.balance sheet date 资产负债表日 jCv+m7Z
108.net realizable value 可变现净值 H#`?toS
109.storeroom 仓库 R~(.uV`#j
110.sale invoice 销售发票 K'/x9.'%
111.price list 价目表 `IQC\DSl/
112.positive confirmation request 积极式询证函 @Od u.F1e
113.negative confirmation request 消极式询证函 o=2`N2
AL
114.purchase requisition 请购单 kYa'
] m
115.receiving report 验收报告 M_)T=s *
116.gross margin 毛利 1T?%i
117.manufacturing overhead 制造费用
>2a#|_-T
118.material requisition 领料单 m:7bynT{
119.inventory-taking 存货盘点 ] CE2/6Ph
120.bond certificate 债券 P.J}\;S T
121.stock certificate 股票 XArLL5_L
122.audit report 审计报告 0].5[Jo
123.entity 被审计单位 En_8H[<%
124.addressee of the audit report 审计报告的收件人 eajL[W^>
125.unqualified opinion 无保留意见 HJrg
126.qualified opinion 保留意见 CI{TgL:l
127.disclaimer of opinion 无法表示意见 '(>N
gd[
128.adverse opinion 否定意见