61.assessed level of material misstatement risk 重大错报风险的评估水平 $Jt+>.44
62.simall business 小规模企业 !VJ5(b
63.accounting system 会计系统 +%hA6n
64.test of control 控制测试 DfNX@gbo
65.walk-through test 穿行测试 !}gC0dJ
66.communication 沟通 9Xv>FVG!
67.flow chart 流程图 ma<+
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68.reperformance of internal control 重新执行 E4nj*Lp~+
69.audit evidence 审计证据 85Hb~|0
70.substantive procedures 实质性程序 %;Dp
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71.assertions 认定 .Y"H{|]Mnh
72.esistence 存在 x3
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73.occurrence 发生 Uu9*nH_
74.completeness 完整性 2sOV3~bB
75.rights and obligations 权利和义务 ^mu?V-4
76.valuation and allocation 计价和分摊 J,bE[52
77.cutoff 截止 SbLx`]rI
78.accuracy 准确性 A\jX #gg
79.classification 分类 ;be2sTo
80.inspection 检查 Ris5)*7
81.supervision of counting 监盘 )aOPR|+
82.observation 观察 ]i3 1@O
83.confirmation 函证 x[,HK{U|t
84.computation 计算 _Co*"hl>2
85.analytical procedures 分析程序 `zjEs8`'
86.vouch 核对 ?>_[hZ
87.trace 追查 St6U
88.audit sampling 审计抽样 `~bnshUk
89.error 误差 )4hb% U
90.expected error 预期误差 m&H@f:
91.population 总体 Lwg@*:`d
92.sampling risk 抽样风险 T-:
@p>
93.non- sampling risk 非抽样风险 39w|2%(O.
94.sampling unit 抽样单位 #N=!O/Y
95.statistical sampling 统计抽样 EMDsi2
96.tolerable error 可容忍误差 >^8=_i !
97.the risk of under reliance 信赖不足风险 /GK1}h
98.the risk of over reliance 信赖过度风险 5,0fL
99.the risk of incorrect rejection 误拒风险 b-1cA1#_cP
100. the risk of incorrect acceptance 误受风险 d{UyiZm\
101.working trial balance 试算平衡表 V0,%g+.^
102.index and cross-referencing 索引和交叉索引 wX_s./#JJ
103.cash receipt 现金收入 _7AR2
104.cash disbursement 现金支出 u'o."J^&'
105.bank statement 银行对账单 /5ngPHy&
106.bank reconciliation 银行存款余额调节表 8u,f<XHi"a
107.balance sheet date 资产负债表日 !18M!8Xea
108.net realizable value 可变现净值 R).?lnS
109.storeroom 仓库 A{5^A)$
110.sale invoice 销售发票 z(AhO
111.price list 价目表 ohHKZZ
112.positive confirmation request 积极式询证函 H0zKL]D'>
113.negative confirmation request 消极式询证函 y^o*wz:D*
114.purchase requisition 请购单 .kl _F7
115.receiving report 验收报告 DA5kox&cU
116.gross margin 毛利 T9@W,0#
117.manufacturing overhead 制造费用 U{2[nF
118.material requisition 领料单 8\+Q*7~@i
119.inventory-taking 存货盘点 +Mb;;hb
120.bond certificate 债券 q1Ja*=r
121.stock certificate 股票 : GZx-
122.audit report 审计报告 >Cb[
123.entity 被审计单位 (RP"VEVR
124.addressee of the audit report 审计报告的收件人 fa7I6 i
125.unqualified opinion 无保留意见 |fx*F}1
126.qualified opinion 保留意见 OC$Y8Ofr
127.disclaimer of opinion 无法表示意见 nM+(
128.adverse opinion 否定意见