61.assessed level of material misstatement risk 重大错报风险的评估水平 @R(6w{h9
62.simall business 小规模企业
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63.accounting system 会计系统 T'0Ot3m`
64.test of control 控制测试 s3Y
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65.walk-through test 穿行测试 Z_cTuu0'
66.communication 沟通 )#M*@e$k
67.flow chart 流程图 hyVuZ\9B
68.reperformance of internal control 重新执行 Of SYOL7o
69.audit evidence 审计证据 UACWs3`s+
70.substantive procedures 实质性程序 dG
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71.assertions 认定
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72.esistence 存在 ?:~Y%4;
73.occurrence 发生 @ 4j#X
74.completeness 完整性 Z,_yE*q
75.rights and obligations 权利和义务 +mYD
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76.valuation and allocation 计价和分摊 ,=R->~ J
77.cutoff 截止 hA/K>Z
78.accuracy 准确性 ^+Ec}+ Q
79.classification 分类 ;HgV(d#X
80.inspection 检查 /0\m;&
81.supervision of counting 监盘 @ $4(!80-
82.observation 观察 y!)Z ^u
83.confirmation 函证 (KK9/k
84.computation 计算 a$l/N{<.
85.analytical procedures 分析程序 f'TdYG
86.vouch 核对 Ks{^R`Oau
87.trace 追查 hd8:| _
88.audit sampling 审计抽样 W{?7Pn?1`
89.error 误差 xmT(yv,
90.expected error 预期误差 w*f.Fu(su
91.population 总体 PGOi#x
92.sampling risk 抽样风险 <._MNHC
93.non- sampling risk 非抽样风险 ZH~ T'Bg
94.sampling unit 抽样单位 bH~ue5q
95.statistical sampling 统计抽样 { P&l`
96.tolerable error 可容忍误差 RL[?&L$7^%
97.the risk of under reliance 信赖不足风险 Wm
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98.the risk of over reliance 信赖过度风险 A|O7W|"W
99.the risk of incorrect rejection 误拒风险 &zynfj#o
100. the risk of incorrect acceptance 误受风险 !/BXMj,=
101.working trial balance 试算平衡表 C;y3?+6P$
102.index and cross-referencing 索引和交叉索引 |l
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103.cash receipt 现金收入 9pb4!=g*
104.cash disbursement 现金支出 H"N
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105.bank statement 银行对账单 ,9`sC8w|
106.bank reconciliation 银行存款余额调节表 ?A3pXa
107.balance sheet date 资产负债表日 Y\Odj~Mj
108.net realizable value 可变现净值 ?
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109.storeroom 仓库 EX~ U(JB6
110.sale invoice 销售发票 NgaX&m`
111.price list 价目表 _iO,GT=J-
112.positive confirmation request 积极式询证函 Bq#?g@V
113.negative confirmation request 消极式询证函 tq8B)<(]
114.purchase requisition 请购单 f.!)O@HzH
115.receiving report 验收报告 S2HGf~rE
116.gross margin 毛利 5P,{h
117.manufacturing overhead 制造费用 |-bSoq7t
118.material requisition 领料单 6HW<E~G'6
119.inventory-taking 存货盘点 h1^q};3!W\
120.bond certificate 债券 8&7LF
121.stock certificate 股票 QU2\gAM
122.audit report 审计报告 HW;,XzP=
123.entity 被审计单位 eva-?+n\q
124.addressee of the audit report 审计报告的收件人 Hc ]/0:
125.unqualified opinion 无保留意见 n\Uh5P1W"
126.qualified opinion 保留意见 (`>RwooE
127.disclaimer of opinion 无法表示意见 s/ib
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128.adverse opinion 否定意见