61.assessed level of material misstatement risk 重大错报风险的评估水平 Pk~P
62.simall business 小规模企业 h(GgkTj4+
63.accounting system 会计系统 $Jb+}mlT
64.test of control 控制测试 HQ/PHUg2
65.walk-through test 穿行测试 ZzzQXfA#
66.communication 沟通 o2a`4K
67.flow chart 流程图 CN\s,. ]
68.reperformance of internal control 重新执行 {s=QwZdR
69.audit evidence 审计证据 ,8+SQo#3
70.substantive procedures 实质性程序 [K&O]s<Y
71.assertions 认定 :!g|0CF_
72.esistence 存在 q/70fR7{v
73.occurrence 发生
i @+Cr7K,
74.completeness 完整性 (yc$W9
75.rights and obligations 权利和义务 ?v8RY,Q30
76.valuation and allocation 计价和分摊 ;P5\EJo
77.cutoff 截止 78dmXOZ'_h
78.accuracy 准确性 f7d)
79.classification 分类 <wj2:Z0
80.inspection 检查 1swh7
81.supervision of counting 监盘 %J~8a _vO
82.observation 观察 3_^w/-7`B
83.confirmation 函证 Yfxc$ub
84.computation 计算 ;Jv)J3y
85.analytical procedures 分析程序 I4qzdD
86.vouch 核对 ?#pL\1"E
87.trace 追查 'e;*V$+
88.audit sampling 审计抽样 $'?CY)h{
89.error 误差 N5%~~JRO
90.expected error 预期误差 ""CJlqU
91.population 总体 akJ{-
92.sampling risk 抽样风险 j(/"}d3osm
93.non- sampling risk 非抽样风险 GdL\
94.sampling unit 抽样单位 W
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95.statistical sampling 统计抽样 UO<uG#FB
96.tolerable error 可容忍误差 g@B
9i=
97.the risk of under reliance 信赖不足风险 L_)?5IOJ$
98.the risk of over reliance 信赖过度风险 ^row=5]E
99.the risk of incorrect rejection 误拒风险 s![=F}ck
100. the risk of incorrect acceptance 误受风险 [OH>NpL
101.working trial balance 试算平衡表 \
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102.index and cross-referencing 索引和交叉索引 a^4(7
103.cash receipt 现金收入 LEyn1d
104.cash disbursement 现金支出 (t<i?>p
105.bank statement 银行对账单 (Clf]\_II
106.bank reconciliation 银行存款余额调节表 ax>en]rNP
107.balance sheet date 资产负债表日 >[ lj8n
108.net realizable value 可变现净值 cX*
109.storeroom 仓库 L?Wl#wP\;*
110.sale invoice 销售发票 RM%lhDFY
111.price list 价目表 uZ<Bf
rc
112.positive confirmation request 积极式询证函 KC q3S
113.negative confirmation request 消极式询证函 !l.Rv_o<O
114.purchase requisition 请购单 m_\CK5T_
115.receiving report 验收报告 YJrK oK}
116.gross margin 毛利 pA+Qb.z5z
117.manufacturing overhead 制造费用 47$JN}qI0
118.material requisition 领料单 z-krL: A
119.inventory-taking 存货盘点 =jg!@H=_i
120.bond certificate 债券 r8^1JJ~\
121.stock certificate 股票 s_D7?
o
122.audit report 审计报告 Z U
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123.entity 被审计单位 "=4=Q\0PT
124.addressee of the audit report 审计报告的收件人 GbB&kE3KP
125.unqualified opinion 无保留意见 ;h/Y9uYn
126.qualified opinion 保留意见 O}#*U+j
127.disclaimer of opinion 无法表示意见 ,!sAr;Rk`
128.adverse opinion 否定意见