61.assessed level of material misstatement risk 重大错报风险的评估水平 Rr;LV<q+
62.simall business 小规模企业 2*FWIHyf
63.accounting system 会计系统 E
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64.test of control 控制测试 LY88;*:S
65.walk-through test 穿行测试 z1SMQLk
66.communication 沟通 71<PEawL
67.flow chart 流程图 p`<e~[]a
68.reperformance of internal control 重新执行 z Jo#3
69.audit evidence 审计证据 ?m9UhLeaS=
70.substantive procedures 实质性程序 9>[.=
71.assertions 认定 9p\wTzA
72.esistence 存在 Ubw!/|mi
73.occurrence 发生 o~.o^0Y
74.completeness 完整性 n"<GJ.{
75.rights and obligations 权利和义务 .iP G /e
76.valuation and allocation 计价和分摊 N9JgV,`
77.cutoff 截止 :U-US|)(2
78.accuracy 准确性 C@UJOB
79.classification 分类 hDD~,/yVxs
80.inspection 检查 X.T\=dm%v
81.supervision of counting 监盘 il>x!)?o
82.observation 观察 kO,VayjT
83.confirmation 函证 {7Gx9(
84.computation 计算 THbtu*El
85.analytical procedures 分析程序 vA"`0
86.vouch 核对 4Fr7jD,#k
87.trace 追查 z7t'6Fy9'
88.audit sampling 审计抽样 5fj
89.error 误差 _sf#J|kQ
90.expected error 预期误差 B~_,>WG
91.population 总体 yjOu]K:X
92.sampling risk 抽样风险 RP|>&
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93.non- sampling risk 非抽样风险 K5)yM @cq
94.sampling unit 抽样单位 GOZQ5m
-
95.statistical sampling 统计抽样 y[^k*,=
9
96.tolerable error 可容忍误差 Kixr6\
97.the risk of under reliance 信赖不足风险 ?LV-W
98.the risk of over reliance 信赖过度风险 _,Rsl$Tk'
99.the risk of incorrect rejection 误拒风险 \%-E"[!
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 }W__ffH
102.index and cross-referencing 索引和交叉索引 35%[DUkb
103.cash receipt 现金收入 =;k+g?.@I
104.cash disbursement 现金支出 ~3'OiIw1@
105.bank statement 银行对账单 !Hd
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106.bank reconciliation 银行存款余额调节表 6m-:F.k1(
107.balance sheet date 资产负债表日 p29yaM
108.net realizable value 可变现净值 Mg a@JA"
109.storeroom 仓库 20.-;jK
110.sale invoice 销售发票 m<FWv2)^
111.price list 价目表 #4P3xa
112.positive confirmation request 积极式询证函 %EJ\|@N:
113.negative confirmation request 消极式询证函 wZo.ynXT
114.purchase requisition 请购单 `\ W
115.receiving report 验收报告 ==h|+NFa
116.gross margin 毛利 8z."X$
117.manufacturing overhead 制造费用 ]< s\V-y
118.material requisition 领料单 jIx8k8
119.inventory-taking 存货盘点 +&7[lsD*
120.bond certificate 债券 't0+:o">:
121.stock certificate 股票 _4.]A3;}
122.audit report 审计报告 !^)wPmk
123.entity 被审计单位 bVa+kYE
124.addressee of the audit report 审计报告的收件人 96"yNqBf
125.unqualified opinion 无保留意见 MG7 ?N #
126.qualified opinion 保留意见 E(QZ!'%K+m
127.disclaimer of opinion 无法表示意见 )h>\05|T
128.adverse opinion 否定意见