61.assessed level of material misstatement risk 重大错报风险的评估水平 nz=X/J6
62.simall business 小规模企业 *0
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63.accounting system 会计系统 -R[ *S
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64.test of control 控制测试 BWbM$@'x
65.walk-through test 穿行测试 Q]q`+ Z65
66.communication 沟通 Wy2 pa
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67.flow chart 流程图 ,KMt9<
68.reperformance of internal control 重新执行 Q[+o\{ O
69.audit evidence 审计证据 lUR7zrwJ]o
70.substantive procedures 实质性程序
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71.assertions 认定 )9L:^i6
72.esistence 存在 ~9OART='
73.occurrence 发生 `nxm<~-\
74.completeness 完整性 m&H@f:
75.rights and obligations 权利和义务 ;eG,T-:
76.valuation and allocation 计价和分摊 0t-!6
77.cutoff 截止 .5',w"R
78.accuracy 准确性 )rTV}Hk
79.classification 分类 _dT,%q
80.inspection 检查 lJfn3
81.supervision of counting 监盘 [_&\wHX
82.observation 观察 *)V1Sd#m
83.confirmation 函证 X0,?~i6Q
84.computation 计算 z]NzLz9VfL
85.analytical procedures 分析程序 [ET03 nZ
86.vouch 核对 Wn(pz)+Y
87.trace 追查 JY+ N+c\
88.audit sampling 审计抽样 Hq{i-z+
89.error 误差 5/:BtlFx
90.expected error 预期误差 36<PI'l#~
91.population 总体 v>2gx1F"?
92.sampling risk 抽样风险 '\$2+*
93.non- sampling risk 非抽样风险 qjsS2,wM
94.sampling unit 抽样单位 M>pcG.6V
95.statistical sampling 统计抽样 1CkBfK
96.tolerable error 可容忍误差 *LTFDC
97.the risk of under reliance 信赖不足风险 zqaz1rt[
98.the risk of over reliance 信赖过度风险 C0xjM0
99.the risk of incorrect rejection 误拒风险 R89;<,Ie
100. the risk of incorrect acceptance 误受风险 .Y8z3O
101.working trial balance 试算平衡表 `g2DN#q[0
102.index and cross-referencing 索引和交叉索引 X\r?g
103.cash receipt 现金收入 { XN"L3A
104.cash disbursement 现金支出 K[%)_KW
105.bank statement 银行对账单 H]LH~l
106.bank reconciliation 银行存款余额调节表 o<*H!oyP\
107.balance sheet date 资产负债表日 @O7hY8",
108.net realizable value 可变现净值 73kF=*m
109.storeroom 仓库 8._
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110.sale invoice 销售发票 Pa.D+
111.price list 价目表 [Mm
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112.positive confirmation request 积极式询证函 E,]G Ek
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 u? a*bW
115.receiving report 验收报告 #K|:BS
116.gross margin 毛利 =Fq"lq %
117.manufacturing overhead 制造费用 ]UR@V;JG
118.material requisition 领料单 <q
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119.inventory-taking 存货盘点 @S /jVXA
120.bond certificate 债券 !2)$lM1@J
121.stock certificate 股票 f$G{7%9*
122.audit report 审计报告 <1HbjRw
123.entity 被审计单位 -lKk.Y.}r
124.addressee of the audit report 审计报告的收件人 tpJe1 J<
125.unqualified opinion 无保留意见 [NE:$@
126.qualified opinion 保留意见 kKU,|>3h
127.disclaimer of opinion 无法表示意见 1 m)WM,L
128.adverse opinion 否定意见