61.assessed level of material misstatement risk 重大错报风险的评估水平 .rMGI"
62.simall business 小规模企业 8T2$0
63.accounting system 会计系统 2R1W[,Ga!
64.test of control 控制测试 ",K6zALJ
65.walk-through test 穿行测试 czT$mKj3
66.communication 沟通 q=
tDMK'h
67.flow chart 流程图 g;*~xo
68.reperformance of internal control 重新执行 1 8&^k|
69.audit evidence 审计证据 8d>OtDLa
70.substantive procedures 实质性程序
k&rl%P
71.assertions 认定 j0OxR.S
72.esistence 存在 LS \4y&J40
73.occurrence 发生
aFbA=6
74.completeness 完整性 MqNp*n2
75.rights and obligations 权利和义务 $60+}B`m
76.valuation and allocation 计价和分摊 %RJW@~!
77.cutoff 截止 "%sW/ph
78.accuracy 准确性 <4VUzgX2
79.classification 分类 C f<,\Aav
80.inspection 检查 :0vNg:u+
81.supervision of counting 监盘 %i96@6O
82.observation 观察 a{{([uZ
83.confirmation 函证 |m?0h.O,
84.computation 计算 DsP+#PX
85.analytical procedures 分析程序 #kxg|G[Ol
86.vouch 核对 k3e
$0`Q
87.trace 追查 <7)@Jds\
88.audit sampling 审计抽样 T}zOM%]]
89.error 误差 uODpIxN
90.expected error 预期误差 g#H#i~E^
91.population 总体 z43 H]
92.sampling risk 抽样风险 ni3^J5X W
93.non- sampling risk 非抽样风险 +p_SKk!%+
94.sampling unit 抽样单位 -\r*D#aHBN
95.statistical sampling 统计抽样 M~^|dR)D
96.tolerable error 可容忍误差 *VD-c
97.the risk of under reliance 信赖不足风险 l3.HL> o
98.the risk of over reliance 信赖过度风险 \.}* s]6
99.the risk of incorrect rejection 误拒风险 VdYu| w;v
100. the risk of incorrect acceptance 误受风险 9GCxF`OB
101.working trial balance 试算平衡表 TMq\}k-I5
102.index and cross-referencing 索引和交叉索引 i)eub`uMy
103.cash receipt 现金收入 =0O`VSb
104.cash disbursement 现金支出 ?z?
IEj}
105.bank statement 银行对账单 E5Z,4B
106.bank reconciliation 银行存款余额调节表 )<!y_;$A
107.balance sheet date 资产负债表日 VF
RUiz/C
108.net realizable value 可变现净值 6\(\
109.storeroom 仓库 ,%D \
110.sale invoice 销售发票 #N7@p}P
111.price list 价目表 #IgY'L
112.positive confirmation request 积极式询证函 2#p6.4h=
113.negative confirmation request 消极式询证函 L0Xb^vx}m
114.purchase requisition 请购单 gzi~BJ
115.receiving report 验收报告 02b v0
116.gross margin 毛利 X}_kLfP/9
117.manufacturing overhead 制造费用 #W*5=Cf
118.material requisition 领料单 <r_ldkZ
119.inventory-taking 存货盘点 poQY X5
120.bond certificate 债券 ,7<5dIdZ
121.stock certificate 股票 ;}1*M !
122.audit report 审计报告 29}(l#S}m
123.entity 被审计单位 L`3 g5)V
124.addressee of the audit report 审计报告的收件人 c:4i&|n
125.unqualified opinion 无保留意见 O?rVa:\
126.qualified opinion 保留意见 tP7l
;EX4
127.disclaimer of opinion 无法表示意见 0~)cAKus
128.adverse opinion 否定意见