61.assessed level of material misstatement risk 重大错报风险的评估水平 (iX8YP$ %
62.simall business 小规模企业 4T31<wk
63.accounting system 会计系统 r|EN 5
64.test of control 控制测试 \P*_zd@%
65.walk-through test 穿行测试 >x{("``D0y
66.communication 沟通 8@;]@c)m
67.flow chart 流程图 j:h}ka/!p
68.reperformance of internal control 重新执行 zbmC?2$
69.audit evidence 审计证据 m,lZy#02s3
70.substantive procedures 实质性程序 >G:Q/3jh
71.assertions 认定 D`T;j[SsS#
72.esistence 存在 Z1eT>6|]r
73.occurrence 发生 `G qe]ZE#"
74.completeness 完整性 %"0, o$
75.rights and obligations 权利和义务 u#,8bw?1
76.valuation and allocation 计价和分摊 g}s$s}
77.cutoff 截止 hyH[`wiq
78.accuracy 准确性 bZ\R0[0
79.classification 分类 SXk.7bMV6
80.inspection 检查 QWk3y"
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81.supervision of counting 监盘 3[ xdls
82.observation 观察 1uAjy(y
83.confirmation 函证 I/`"lAFe
84.computation 计算 KLyRb0V
85.analytical procedures 分析程序 Q#\Nhc
86.vouch 核对 ,X.[37
87.trace 追查 V`y^m@U!
88.audit sampling 审计抽样 fOV_ >]u
89.error 误差 /W/e%.
90.expected error 预期误差 ~w?02FU
91.population 总体 vN Bg&m
92.sampling risk 抽样风险 W:_-I4q~
93.non- sampling risk 非抽样风险 FJ_7<4ET
94.sampling unit 抽样单位 +/ZIs|B4,z
95.statistical sampling 统计抽样 w"v!+~/9
96.tolerable error 可容忍误差 \rS*\g:i
97.the risk of under reliance 信赖不足风险 .xN<<+|_v'
98.the risk of over reliance 信赖过度风险 L,}'ST
99.the risk of incorrect rejection 误拒风险 =rA?,74
100. the risk of incorrect acceptance 误受风险 1,-C*T}nR
101.working trial balance 试算平衡表 )2&3D"V
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 %L=e%E=m
104.cash disbursement 现金支出 wXIRn?z
105.bank statement 银行对账单 >Zb!?ntN`t
106.bank reconciliation 银行存款余额调节表 { ADd[V
107.balance sheet date 资产负债表日 fpR|+`k
108.net realizable value 可变现净值 GbSCk}>
109.storeroom 仓库 (BEe^]f
110.sale invoice 销售发票 fz(YP=@ZnP
111.price list 价目表 WXy8
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112.positive confirmation request 积极式询证函 YO$Ig:a#
113.negative confirmation request 消极式询证函 o{PG&
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114.purchase requisition 请购单 9{u=
115.receiving report 验收报告 M
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116.gross margin 毛利 C%z)D1-
117.manufacturing overhead 制造费用 j%6p:wDl
118.material requisition 领料单 731Lz*IFg
119.inventory-taking 存货盘点 g(@F`W[
120.bond certificate 债券 "wgPPop
121.stock certificate 股票 _4by3?<c
122.audit report 审计报告 B!wN%>U
123.entity 被审计单位 |p:4s"NT
124.addressee of the audit report 审计报告的收件人 )ros-dp`
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 +F)EGB%LXs
127.disclaimer of opinion 无法表示意见 vNSUrf,r
128.adverse opinion 否定意见