61.assessed level of material misstatement risk 重大错报风险的评估水平 G<Urj+3/Xo
62.simall business 小规模企业 Nhtc^DX
63.accounting system 会计系统 Y6a9S`o
64.test of control 控制测试 f'Rq#b@
65.walk-through test 穿行测试 HcpAp]L)
66.communication 沟通 SPnW8
67.flow chart 流程图 1";s#Jq
68.reperformance of internal control 重新执行 "ZuA._
69.audit evidence 审计证据 =-avzuy#
70.substantive procedures 实质性程序 OX [r\
71.assertions 认定 i]& >+R<6
72.esistence 存在 {ITxHt
73.occurrence 发生 0CI\Yd=
74.completeness 完整性 /< Dtu UM
75.rights and obligations 权利和义务 u ^M'[<{
76.valuation and allocation 计价和分摊 tUGF8?&
G
77.cutoff 截止 [B j\h7G
78.accuracy 准确性 mqDI'~T9 u
79.classification 分类 hJ?PV@xy
80.inspection 检查
c=re(
81.supervision of counting 监盘 #<es>~0!
82.observation 观察 WUb] 8$n
83.confirmation 函证 iKv"200h(
84.computation 计算
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85.analytical procedures 分析程序 L#fK
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86.vouch 核对
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87.trace 追查 =
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88.audit sampling 审计抽样 }4?z<. V
89.error 误差 8Ep!
90.expected error 预期误差 3~Ll<8fv
91.population 总体 b`;Cm)@X!)
92.sampling risk 抽样风险 <:!:7
93.non- sampling risk 非抽样风险 uW4.Q_O!H
94.sampling unit 抽样单位 ?>
My&yB
95.statistical sampling 统计抽样 BY@l:y4
96.tolerable error 可容忍误差 h r6?9RJY
97.the risk of under reliance 信赖不足风险 Q~` {^fo1
98.the risk of over reliance 信赖过度风险 #Fkp6`Q$x
99.the risk of incorrect rejection 误拒风险 s\Ln
100. the risk of incorrect acceptance 误受风险 f[?JLp
101.working trial balance 试算平衡表 NMzq10M=6
102.index and cross-referencing 索引和交叉索引 K1p. {
103.cash receipt 现金收入 xRZ/[1f!
104.cash disbursement 现金支出 r-a0XNS*
105.bank statement 银行对账单 T&j:gg
106.bank reconciliation 银行存款余额调节表 5=1Ml50
107.balance sheet date 资产负债表日 9zm2}6r4
108.net realizable value 可变现净值 ;_0frX
109.storeroom 仓库 mdlMciP
110.sale invoice 销售发票 EtQ:x$S_
111.price list 价目表 [E
K@f,iM
112.positive confirmation request 积极式询证函 FJBB@<>:
113.negative confirmation request 消极式询证函 Kd*=-
114.purchase requisition 请购单 JD9=gBN\?
115.receiving report 验收报告 /h@3R[k
116.gross margin 毛利 o3:
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117.manufacturing overhead 制造费用 #$l:%
118.material requisition 领料单 g*!1S
119.inventory-taking 存货盘点 c GyBml1
120.bond certificate 债券 #q5tG\gnM
121.stock certificate 股票 fr}.#~{5Y
122.audit report 审计报告 /x\~5cC
123.entity 被审计单位 j.c{%UYj
124.addressee of the audit report 审计报告的收件人 4~2 9,
125.unqualified opinion 无保留意见 b"Jr_24t3v
126.qualified opinion 保留意见 U|8?$/*\
127.disclaimer of opinion 无法表示意见 lHE \Z`
128.adverse opinion 否定意见