61.assessed level of material misstatement risk 重大错报风险的评估水平 +\$|L+@Z
62.simall business 小规模企业 ;+KgujfU
63.accounting system 会计系统 q _|5,_a
64.test of control 控制测试 _Vf|F
65.walk-through test 穿行测试 /%w[q:..h
66.communication 沟通 R'HA>?D
67.flow chart 流程图 v!9Imf
68.reperformance of internal control 重新执行 G6bg ~V5Q:
69.audit evidence 审计证据 iC2nHZ*,
70.substantive procedures 实质性程序 Z_WTMs:x!
71.assertions 认定 Hu2g (!
72.esistence 存在 ^T
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73.occurrence 发生 E}j8p_p
74.completeness 完整性 jz:c)C&/
75.rights and obligations 权利和义务 ",_
76.valuation and allocation 计价和分摊 Ou,_l
77.cutoff 截止 <5vB{)Tq
78.accuracy 准确性 ]7
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79.classification 分类 vs5wxTM
80.inspection 检查 jc`',o'[+
81.supervision of counting 监盘 {
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82.observation 观察 <s3(
83.confirmation 函证 DA@hf
84.computation 计算 fsuvg jlE
85.analytical procedures 分析程序 .g?,:$`0D?
86.vouch 核对 [
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87.trace 追查 ]arskmB]
88.audit sampling 审计抽样 Sylsp%A
89.error 误差 <t@*[Aw
90.expected error 预期误差 k
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91.population 总体 ?tQv|x
92.sampling risk 抽样风险 0 d]G
93.non- sampling risk 非抽样风险 8{t&8Ql n
94.sampling unit 抽样单位 Bz~h-
95.statistical sampling 统计抽样 N,$o'\l
96.tolerable error 可容忍误差 }"k(kH
97.the risk of under reliance 信赖不足风险 0lN8#k>H
98.the risk of over reliance 信赖过度风险 W/Q%%)J
99.the risk of incorrect rejection 误拒风险 gi >{`.]
100. the risk of incorrect acceptance 误受风险 ~ riw7"
101.working trial balance 试算平衡表 1e
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102.index and cross-referencing 索引和交叉索引 U#
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103.cash receipt 现金收入 %n,bPa>T
104.cash disbursement 现金支出 A@'W $p?5r
105.bank statement 银行对账单 !S{<Xc'wv
106.bank reconciliation 银行存款余额调节表 XjU; oh4:.
107.balance sheet date 资产负债表日 K 5[ 3WHQ
108.net realizable value 可变现净值 3s`3}DKK
109.storeroom 仓库 B(dL`]@Xm
110.sale invoice 销售发票 FR"^?z?}p
111.price list 价目表 +,>bpp1
112.positive confirmation request 积极式询证函 l/NK.Jr
113.negative confirmation request 消极式询证函 :h~!#;w_
114.purchase requisition 请购单 0VPa;{i/
115.receiving report 验收报告 KL`>mJo$
116.gross margin 毛利 tYa8I/HpT
117.manufacturing overhead 制造费用 eO G%6C%a
118.material requisition 领料单 WQL`;uIX
119.inventory-taking 存货盘点 ;d40:q<
120.bond certificate 债券 &N ;6G`3
121.stock certificate 股票 #9Z
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122.audit report 审计报告 %L.+r!.
123.entity 被审计单位 TD7ONa-,
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 UkV] F]
126.qualified opinion 保留意见
(5_(s`q.
127.disclaimer of opinion 无法表示意见 )_?$B6hf,&
128.adverse opinion 否定意见