61.assessed level of material misstatement risk 重大错报风险的评估水平 P&ptJtNg
62.simall business 小规模企业 .ndCfdy~
63.accounting system 会计系统 eMY<uqdw
64.test of control 控制测试 ZE=Sp=@)j
65.walk-through test 穿行测试 l@+7:n4K0
66.communication 沟通 jun_QiU:2
67.flow chart 流程图 *<jAiB,O*
68.reperformance of internal control 重新执行 "ZsOd>[/
69.audit evidence 审计证据 J1sv[$9
70.substantive procedures 实质性程序 :AF =<X*5
71.assertions 认定 nR}sNl1
72.esistence 存在 y8!4q
73.occurrence 发生 r6}
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74.completeness 完整性 J1I ;Jgql(
75.rights and obligations 权利和义务 i}mVQ\j5
76.valuation and allocation 计价和分摊 q?DTMKx
77.cutoff 截止 <[\`qX
78.accuracy 准确性 (b~T]3Es
79.classification 分类 T;
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80.inspection 检查 _Wp{[TH
81.supervision of counting 监盘 vV6I0
82.observation 观察 2ZMb<b4H
83.confirmation 函证 ,3p~w5C/+[
84.computation 计算 S^>,~R.TX
85.analytical procedures 分析程序 ^O<&f D
86.vouch 核对 A1D^a,
87.trace 追查 Z/0fXn})
88.audit sampling 审计抽样 ]?+p5;{y4
89.error 误差 `YLD`(\
90.expected error 预期误差 q6SXWT'Sa
91.population 总体 Raxrb=7
92.sampling risk 抽样风险 X>(TrdK_9"
93.non- sampling risk 非抽样风险 a
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94.sampling unit 抽样单位 )d1_Wm#B
95.statistical sampling 统计抽样 Q<'nE
96.tolerable error 可容忍误差 -tHU6s,
97.the risk of under reliance 信赖不足风险 4
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98.the risk of over reliance 信赖过度风险 uK$9Ll{lk
99.the risk of incorrect rejection 误拒风险 WEQ1 Seq
100. the risk of incorrect acceptance 误受风险 vCxD~+zf
101.working trial balance 试算平衡表 ;":zkb{
102.index and cross-referencing 索引和交叉索引 o(
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103.cash receipt 现金收入 Vq5k+3W+
104.cash disbursement 现金支出
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105.bank statement 银行对账单 Iw&vTU=2
106.bank reconciliation 银行存款余额调节表 f3&[#%
107.balance sheet date 资产负债表日 9S7kUl{
108.net realizable value 可变现净值 $Ifmc`r1
109.storeroom 仓库 qY<'<T4\
110.sale invoice 销售发票 D@
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111.price list 价目表 {7;8#.S72
112.positive confirmation request 积极式询证函 Q}K#'Og
113.negative confirmation request 消极式询证函 dC$Em@Nb
114.purchase requisition 请购单 V\6[}J
115.receiving report 验收报告 8x8uo
116.gross margin 毛利 YN2sdG
117.manufacturing overhead 制造费用 e
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118.material requisition 领料单 ng:9 l3x
119.inventory-taking 存货盘点 AW_(T\P:u
120.bond certificate 债券 65p?Igb
121.stock certificate 股票 oA7;.:3
122.audit report 审计报告 ll6wpV0m
123.entity 被审计单位 .0iQad&duh
124.addressee of the audit report 审计报告的收件人 IOoz^/'
125.unqualified opinion 无保留意见 fX.>9H[w@~
126.qualified opinion 保留意见 )V ;mwT!Q
127.disclaimer of opinion 无法表示意见 vj\d A2!~
128.adverse opinion 否定意见