61.assessed level of material misstatement risk 重大错报风险的评估水平 aaDP9FW9e
62.simall business 小规模企业 l)4O . *
63.accounting system 会计系统 .%=V">R
64.test of control 控制测试 f-;$0mTQ
65.walk-through test 穿行测试 I>PZYh'.T
66.communication 沟通 2{bhA5L
67.flow chart 流程图 .it#`Yz;
68.reperformance of internal control 重新执行 (Uk>?XAr
69.audit evidence 审计证据 qO-9
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70.substantive procedures 实质性程序 6{q;1-8j+j
71.assertions 认定 "~F3*lk#E
72.esistence 存在 zuSq+pxL@
73.occurrence 发生 ,`k_|//}=
74.completeness 完整性 RK[
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75.rights and obligations 权利和义务 f-Jbs`(+
76.valuation and allocation 计价和分摊 ,7W:fwdR
77.cutoff 截止 rQ/,XH
78.accuracy 准确性 -$(Jk<
79.classification 分类 j~;;l!({i
80.inspection 检查 9mlIbEAb
81.supervision of counting 监盘 nVE9^')8V
82.observation 观察 +#2)kg 9_
83.confirmation 函证 )VSwTx&
84.computation 计算 LxLy+yC#p
85.analytical procedures 分析程序 a5@z:i
86.vouch 核对 "w Af.=F
87.trace 追查 As~(7?]r
88.audit sampling 审计抽样 {
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89.error 误差 y%S1ZTScO
90.expected error 预期误差 G O{.9_2
91.population 总体 :4:N f
92.sampling risk 抽样风险 ?+~cA^-3T
93.non- sampling risk 非抽样风险 Z:*@5
94.sampling unit 抽样单位 {`(>O"_[Q
95.statistical sampling 统计抽样 pd3,pQ
96.tolerable error 可容忍误差 CS 8jA\
97.the risk of under reliance 信赖不足风险 N|mJg[j@7
98.the risk of over reliance 信赖过度风险 S${Zzt"
99.the risk of incorrect rejection 误拒风险 \8S~c8Z~
100. the risk of incorrect acceptance 误受风险 D-2.fjo9!
101.working trial balance 试算平衡表 +uo{ m~_4
102.index and cross-referencing 索引和交叉索引 ljC(L/I
103.cash receipt 现金收入 FdzNE
104.cash disbursement 现金支出 Tlq-m2]
105.bank statement 银行对账单 X
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106.bank reconciliation 银行存款余额调节表 hB9Ee@
107.balance sheet date 资产负债表日 T f4tj!t-
108.net realizable value 可变现净值 >(r{7Qg
109.storeroom 仓库 0*;O?T
110.sale invoice 销售发票 vAb^]d
111.price list 价目表 SJ?6{2^
112.positive confirmation request 积极式询证函 7%MbhlN.
113.negative confirmation request 消极式询证函 Es5f*P0
114.purchase requisition 请购单 iD`d99f8O
115.receiving report 验收报告 +JRF0T
116.gross margin 毛利 M;w?[yEZ
117.manufacturing overhead 制造费用 ,](:<A)W&
118.material requisition 领料单 1PH:\0}
119.inventory-taking 存货盘点 <eN_1NTH_
120.bond certificate 债券 6E~g# (8
121.stock certificate 股票 r%@Lej5+
122.audit report 审计报告 "{D6J8
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123.entity 被审计单位 JL=U,Mr6
124.addressee of the audit report 审计报告的收件人 ^EELaG
125.unqualified opinion 无保留意见 Wy .IcWK
126.qualified opinion 保留意见 0 (U#)
127.disclaimer of opinion 无法表示意见 6$U]9D
128.adverse opinion 否定意见