61.assessed level of material misstatement risk 重大错报风险的评估水平 _
YPu
62.simall business 小规模企业 N2/t
63.accounting system 会计系统 kD{qW=Lpn
64.test of control 控制测试 ,o68xfdZVW
65.walk-through test 穿行测试 5 4vDP 9
66.communication 沟通 d%w#a3(
67.flow chart 流程图 4pG!m&4]ze
68.reperformance of internal control 重新执行 ZgH(,g,TU
69.audit evidence 审计证据 ;:#g\|(<+
70.substantive procedures 实质性程序 45H(.}&f
71.assertions 认定 <o:|0=Swb
72.esistence 存在 J%SuiT$L&Y
73.occurrence 发生 i?D
KKjN$
74.completeness 完整性 jp|1S^b
75.rights and obligations 权利和义务 R(dOQ. ;
76.valuation and allocation 计价和分摊 =lG/A[66
77.cutoff 截止 R\^XF8n6/
78.accuracy 准确性 p0Ra
`*f
79.classification 分类 Aat-938FP6
80.inspection 检查 dSq3V#Q
81.supervision of counting 监盘 Qk h}=3u
82.observation 观察 zM+eb| >cr
83.confirmation 函证 f zsD
84.computation 计算 ,p7W4;?4
85.analytical procedures 分析程序 {-Q=Y DR
86.vouch 核对 u{d\3-]/
87.trace 追查 ocDAg<wo
88.audit sampling 审计抽样 MF]EX
89.error 误差 H(,D5y`k1
90.expected error 预期误差 [Z$E^QAP
91.population 总体 l0G sY.~,
92.sampling risk 抽样风险 hH])0C
93.non- sampling risk 非抽样风险 O=2SDuBZ
94.sampling unit 抽样单位 at5>h
95.statistical sampling 统计抽样
SdM@7%UK
96.tolerable error 可容忍误差 3Lw&HtH
97.the risk of under reliance 信赖不足风险 RhQ[hI
98.the risk of over reliance 信赖过度风险 w/UZ6fu
99.the risk of incorrect rejection 误拒风险 y)]L>o~
100. the risk of incorrect acceptance 误受风险 ^j>w<ljzz
101.working trial balance 试算平衡表 #yi&-9B
102.index and cross-referencing 索引和交叉索引 0oiz V;B5%
103.cash receipt 现金收入 D/x!`&.sN
104.cash disbursement 现金支出 zc#$hIi
105.bank statement 银行对账单 " _{o}8L
106.bank reconciliation 银行存款余额调节表 s%xhT
107.balance sheet date 资产负债表日 9#iv|X
108.net realizable value 可变现净值 /@qnEP%
109.storeroom 仓库 w0(1o_F7.
110.sale invoice 销售发票 &w"1VOV<
111.price list 价目表 2(5<Wj"
112.positive confirmation request 积极式询证函 I/V lH:o
113.negative confirmation request 消极式询证函 k/]4L!/ T
114.purchase requisition 请购单 6X`i*T$.
115.receiving report 验收报告 5wgeA^HE2y
116.gross margin 毛利 Rt=zqfJ
117.manufacturing overhead 制造费用 T2/lvvG
118.material requisition 领料单 5@&{%99
119.inventory-taking 存货盘点 v62O+{
120.bond certificate 债券 S#{gCc
121.stock certificate 股票 T\3aT
122.audit report 审计报告 s.qo/o\b
123.entity 被审计单位 glo Y@k~
124.addressee of the audit report 审计报告的收件人 ) u
Sg;B4
125.unqualified opinion 无保留意见 m?)REE
126.qualified opinion 保留意见 yNc"E
127.disclaimer of opinion 无法表示意见 IVdM}"+
128.adverse opinion 否定意见