61.assessed level of material misstatement risk 重大错报风险的评估水平 e@<?zS6
62.simall business 小规模企业 y/_XgPfWU
63.accounting system 会计系统 "&+3#D
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64.test of control 控制测试 bn9;7`>.
65.walk-through test 穿行测试 t+ Bf#:
66.communication 沟通 A;X=bj _&a
67.flow chart 流程图 @x&P9M0g
68.reperformance of internal control 重新执行 ^s :y/Kd
69.audit evidence 审计证据 #1nJ(-D+
70.substantive procedures 实质性程序 2f:^S/.A
71.assertions 认定 _8?o'<!8?^
72.esistence 存在 2t#L:vY
73.occurrence 发生 _GYMPq\%L#
74.completeness 完整性 Sus;(3EX
75.rights and obligations 权利和义务 6dqsFns}e
76.valuation and allocation 计价和分摊 ps|)cW3`
77.cutoff 截止 Li{~=S@N*
78.accuracy 准确性 e]8,:Gd(
79.classification 分类 7Ke&0eAw
80.inspection 检查 &:#h$`4
81.supervision of counting 监盘 w}cY6O,1
82.observation 观察
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83.confirmation 函证 :$3oFN*g
84.computation 计算 ed!>)Cb
85.analytical procedures 分析程序 4_?7&G0(
86.vouch 核对 fPa9ofU/kr
87.trace 追查 J5M+FwZq
88.audit sampling 审计抽样 8(U{2B8>\%
89.error 误差 u{H?4|'(
90.expected error 预期误差 ^%T7. 1'x
91.population 总体 2 ][DZl
92.sampling risk 抽样风险 30j|D3-
93.non- sampling risk 非抽样风险 ,\)a_@@k
94.sampling unit 抽样单位 ?)4?V\$
95.statistical sampling 统计抽样 j7QX,_Q
96.tolerable error 可容忍误差 #\rwLpC1u
97.the risk of under reliance 信赖不足风险 aBuoHdg;
98.the risk of over reliance 信赖过度风险 D@ek9ARAq
99.the risk of incorrect rejection 误拒风险 ^C)n$L>C0
100. the risk of incorrect acceptance 误受风险 32)tJ|m
101.working trial balance 试算平衡表 ]3{0J
102.index and cross-referencing 索引和交叉索引 +a@GHx4-
103.cash receipt 现金收入 m:QG}{<.h
104.cash disbursement 现金支出 V>-b`e
105.bank statement 银行对账单 giY80!GX
106.bank reconciliation 银行存款余额调节表 %r{3wH#D@
107.balance sheet date 资产负债表日 NPnHH:\;
108.net realizable value 可变现净值 pL1i|
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109.storeroom 仓库 o89(
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110.sale invoice 销售发票 tA.`k;LT
111.price list 价目表 g2cVZ!GIj
112.positive confirmation request 积极式询证函 3
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113.negative confirmation request 消极式询证函 >`RRP}u=u
114.purchase requisition 请购单 l:|D,q
115.receiving report 验收报告 ?i\;:<e4
116.gross margin 毛利 | s+0~$O;
117.manufacturing overhead 制造费用 "8f?
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118.material requisition 领料单 ;U=q-tb
119.inventory-taking 存货盘点 }
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120.bond certificate 债券 kh$_
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121.stock certificate 股票 `TqSQg_l
122.audit report 审计报告 dhPKHrS
123.entity 被审计单位 EV M7Q>
124.addressee of the audit report 审计报告的收件人 sUkm|K`#
125.unqualified opinion 无保留意见 ff?t[
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126.qualified opinion 保留意见 TA18 gq
127.disclaimer of opinion 无法表示意见 x+5k
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128.adverse opinion 否定意见