61.assessed level of material misstatement risk 重大错报风险的评估水平 \atztC{-L>
62.simall business 小规模企业 V[<]BOM\v
63.accounting system 会计系统 cqzd9L6=
64.test of control 控制测试 Ys@M1o
65.walk-through test 穿行测试 4\)"Ih
66.communication 沟通 adG=L9
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67.flow chart 流程图 u~#QvA~]
68.reperformance of internal control 重新执行 cd8~y
69.audit evidence 审计证据 mX78Av.z!
70.substantive procedures 实质性程序 ]UG+<V
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71.assertions 认定 )D
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72.esistence 存在 TqbDj|7`R
73.occurrence 发生
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74.completeness 完整性 HZBU?{
75.rights and obligations 权利和义务 S/}6AX#F4
76.valuation and allocation 计价和分摊 3V]B|^S
77.cutoff 截止 D8a[zXWnc
78.accuracy 准确性 k r0PL)$
79.classification 分类 VeixwGZ.
80.inspection 检查 o9dqHm
81.supervision of counting 监盘 hLyD#XCFA
82.observation 观察 rixP[`!]x
83.confirmation 函证 Qp{gV Ys
84.computation 计算 Y>KRI2](<
85.analytical procedures 分析程序 tGGv 2TCEy
86.vouch 核对 k!e \O> +
87.trace 追查 I^iJ^Z]vx
88.audit sampling 审计抽样 yc.Vm[!
89.error 误差 808E)
90.expected error 预期误差
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91.population 总体 Kq}/`P
92.sampling risk 抽样风险 j4wcxZYY~
93.non- sampling risk 非抽样风险 )i&z!|/2
94.sampling unit 抽样单位 i"=6n>\
95.statistical sampling 统计抽样 b #U
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96.tolerable error 可容忍误差 !8q+W`{
97.the risk of under reliance 信赖不足风险 & 2MI(9v
98.the risk of over reliance 信赖过度风险 K ~"J<798{
99.the risk of incorrect rejection 误拒风险 z=TaB^-)
100. the risk of incorrect acceptance 误受风险 *vn^
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 }q1@[
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103.cash receipt 现金收入 JcsJfTI
104.cash disbursement 现金支出 3F' {JP
105.bank statement 银行对账单 <vx/pH)f
106.bank reconciliation 银行存款余额调节表 k0IW,z%
107.balance sheet date 资产负债表日 BIf E+L(
108.net realizable value 可变现净值 9-;ujl?{
109.storeroom 仓库 k9j_#\E[
110.sale invoice 销售发票 hC ^|
111.price list 价目表 uU v yZ
112.positive confirmation request 积极式询证函 v. ,|#}0 o
113.negative confirmation request 消极式询证函 Qmxe*@{`
114.purchase requisition 请购单
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115.receiving report 验收报告 5mB%Xh;bg
116.gross margin 毛利 y9d[-j
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117.manufacturing overhead 制造费用 t3ua5xw
118.material requisition 领料单 c|<*w[%C
119.inventory-taking 存货盘点 2Y_ `&
120.bond certificate 债券 Rk2V[R.`S
121.stock certificate 股票 h8;B +#f`
122.audit report 审计报告 1{N73]-M:
123.entity 被审计单位 5b
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124.addressee of the audit report 审计报告的收件人 f}
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125.unqualified opinion 无保留意见 T'9I&h%\
126.qualified opinion 保留意见 )(~s-x^\z@
127.disclaimer of opinion 无法表示意见 sBP.P7u
128.adverse opinion 否定意见