61.assessed level of material misstatement risk 重大错报风险的评估水平 OBF2?[V~
62.simall business 小规模企业 FDB^JH9d
63.accounting system 会计系统 $I L7c]Gw
64.test of control 控制测试 OT_w<te
65.walk-through test 穿行测试 >Xq:?}-m2
66.communication 沟通 ~;Ga65_6_
67.flow chart 流程图 x}G["ZU}v]
68.reperformance of internal control 重新执行 _MZqH8
69.audit evidence 审计证据 K8.=bGyg
70.substantive procedures 实质性程序 p7Yej(B
71.assertions 认定 Go}C{(4T
72.esistence 存在 Q"UQv<
73.occurrence 发生 GM6Y`iU
74.completeness 完整性 1.]Py" @:
75.rights and obligations 权利和义务 UW+|1Bj_:
76.valuation and allocation 计价和分摊 eUYd0L!
77.cutoff 截止 5$Yt@8;
78.accuracy 准确性 kfo, PrW`A
79.classification 分类 =GpO}t">
80.inspection 检查 )MFa~/x
81.supervision of counting 监盘 bQlShVJL
82.observation 观察 |IqQ%;H
83.confirmation 函证 #msXAy$N3r
84.computation 计算 FO{K=9O
85.analytical procedures 分析程序 t)74(
86.vouch 核对 hlxZq
87.trace 追查 .~0A*a
88.audit sampling 审计抽样 8CxC`*L(
89.error 误差 [-cYFdt"V
90.expected error 预期误差 &eQF[8 ,
91.population 总体 7d?'~}j
92.sampling risk 抽样风险 "E;]?s9x
93.non- sampling risk 非抽样风险 3tMFJ ;*`
94.sampling unit 抽样单位 2G8f4vsC[
95.statistical sampling 统计抽样 Y@._dliM
96.tolerable error 可容忍误差 7WG"_A~V
97.the risk of under reliance 信赖不足风险
q<rB(j-(
98.the risk of over reliance 信赖过度风险 3&kHAXzM
99.the risk of incorrect rejection 误拒风险 sm-RpZ&|
100. the risk of incorrect acceptance 误受风险 l6.z-Qw
101.working trial balance 试算平衡表 _dY6Ip%
102.index and cross-referencing 索引和交叉索引 `Td 0R!
103.cash receipt 现金收入 d#.9!m~.
104.cash disbursement 现金支出 |q5R5mQ
105.bank statement 银行对账单 ajuwP1I
106.bank reconciliation 银行存款余额调节表 -Cwx %
107.balance sheet date 资产负债表日 n%I%O7
108.net realizable value 可变现净值 r5z_{g
109.storeroom 仓库 yz!j9
pJ
110.sale invoice 销售发票 \D] N*
111.price list 价目表 PuAcsYQhN
112.positive confirmation request 积极式询证函 RS G\
3(
113.negative confirmation request 消极式询证函 |s
:b9sfA
114.purchase requisition 请购单 5QU7!jbI
115.receiving report 验收报告 >Liv].
116.gross margin 毛利 "gXz{$q
117.manufacturing overhead 制造费用 _"%ef"oPh
118.material requisition 领料单 zFh
JLH*C
119.inventory-taking 存货盘点 I ;N)jj`b
120.bond certificate 债券 /"+n{*9
121.stock certificate 股票 8moX"w\~_h
122.audit report 审计报告 c6cGl]FL
123.entity 被审计单位
@2-Eky
124.addressee of the audit report 审计报告的收件人 ,KF>PoySA
125.unqualified opinion 无保留意见 A/Kw"l>
126.qualified opinion 保留意见 U@dztX@u
127.disclaimer of opinion 无法表示意见 *4Cq,o`o>
128.adverse opinion 否定意见