61.assessed level of material misstatement risk 重大错报风险的评估水平 $M:Ru@Du2
62.simall business 小规模企业 N6R0$Br
63.accounting system 会计系统 yb/v?q?Fk
64.test of control 控制测试 K
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65.walk-through test 穿行测试 }c]u'a!4
66.communication 沟通 KkK
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67.flow chart 流程图 +uqP:z
68.reperformance of internal control 重新执行 =6YffXa_s
69.audit evidence 审计证据 ;o#wK>pk%M
70.substantive procedures 实质性程序 +.3,(l
71.assertions 认定 =NNA7E7c
72.esistence 存在 g&]n:qx
73.occurrence 发生 }LA7ku
74.completeness 完整性 1EmZ/@k/Y
75.rights and obligations 权利和义务 @Jh;YDr`A
76.valuation and allocation 计价和分摊 bnZ`Wc*5b
77.cutoff 截止 8+|7*Ud
78.accuracy 准确性 ^J-"8%
79.classification 分类 h\<;N*Xi
80.inspection 检查 )O:T\{7+
81.supervision of counting 监盘 h0c&}kM
82.observation 观察 `VL<pqPP
83.confirmation 函证 b0:5i<"w6
84.computation 计算 0}4FwcCr\
85.analytical procedures 分析程序 mo*ClU7
86.vouch 核对 KQulz
87.trace 追查 IpYw<2'
88.audit sampling 审计抽样 "k>;K,:
89.error 误差 1cdX0[sN
90.expected error 预期误差 (X|`|Y
91.population 总体 XEpwk,8*g
92.sampling risk 抽样风险 y9::m]s
93.non- sampling risk 非抽样风险 u.!<)VIJx
94.sampling unit 抽样单位 R=m9[TgBm
95.statistical sampling 统计抽样 Su>UXuNdE#
96.tolerable error 可容忍误差 gZ 6Hj62D
97.the risk of under reliance 信赖不足风险 n[c/L8j
98.the risk of over reliance 信赖过度风险 {0J
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99.the risk of incorrect rejection 误拒风险 6$'0^Ftm'
100. the risk of incorrect acceptance 误受风险 p}K\rpvJpu
101.working trial balance 试算平衡表 O{&wqV5m"
102.index and cross-referencing 索引和交叉索引 hcrx(oJ5
103.cash receipt 现金收入
2E/yZ ~2s
104.cash disbursement 现金支出 TM*<hC
105.bank statement 银行对账单 ;e#bl1%#
106.bank reconciliation 银行存款余额调节表 wf&1,t3Bgn
107.balance sheet date 资产负债表日 y0b FzR9
108.net realizable value 可变现净值 DcmRb/AP*
109.storeroom 仓库 i9B1/?^W&
110.sale invoice 销售发票 MU#$tXmnC
111.price list 价目表 _
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112.positive confirmation request 积极式询证函 R)u ${
113.negative confirmation request 消极式询证函 Q%Y rm
114.purchase requisition 请购单 ATq-&1hs
115.receiving report 验收报告 >G<.^
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116.gross margin 毛利 eGW~4zU
117.manufacturing overhead 制造费用 /sa\Ze;E
118.material requisition 领料单 =2tl149m/z
119.inventory-taking 存货盘点 `mo>~c7
120.bond certificate 债券 y|O)i
I/g
121.stock certificate 股票 W:XN!
122.audit report 审计报告 1z5\>F
123.entity 被审计单位 *s}j:fJ
124.addressee of the audit report 审计报告的收件人 7nOn^f D
125.unqualified opinion 无保留意见 )WR
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126.qualified opinion 保留意见 cd?a rIV5
127.disclaimer of opinion 无法表示意见 B_uAa5'
128.adverse opinion 否定意见