61.assessed level of material misstatement risk 重大错报风险的评估水平 ]dq5hkjpU
62.simall business 小规模企业 O"\nR:\
63.accounting system 会计系统 '[Xl>Z[
64.test of control 控制测试 Ssw&'B|o
65.walk-through test 穿行测试 t=Jm|wJnUA
66.communication 沟通 l~rb]6E
67.flow chart 流程图 vGMJ ^q
68.reperformance of internal control 重新执行 -3` "E%9
69.audit evidence 审计证据 U,'EF[t
70.substantive procedures 实质性程序 +>4^mE" \
71.assertions 认定 ^Z#@3=
72.esistence 存在 7D
73.occurrence 发生 3?@?-q2g
74.completeness 完整性 x~EKGoz3
75.rights and obligations 权利和义务 mpAHL(
76.valuation and allocation 计价和分摊 {\EOo-&A
77.cutoff 截止 \"'\MA
78.accuracy 准确性 ;T>+,
79.classification 分类 5KJ%]B(H2
80.inspection 检查 Ib6(Bp9.L
81.supervision of counting 监盘
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82.observation 观察 =-Nsc1&
83.confirmation 函证 ~p\n&{P0
84.computation 计算 mB`D}g$
85.analytical procedures 分析程序 vr 4O8#
86.vouch 核对 q? 9GrwL8F
87.trace 追查 7TpRCq#
88.audit sampling 审计抽样 =*O=E@]
89.error 误差
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90.expected error 预期误差 p,;mYm s
91.population 总体 LWD#a~
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 4jGLAor|
94.sampling unit 抽样单位 H2U:@.o2&
95.statistical sampling 统计抽样 ,#d[ad<
96.tolerable error 可容忍误差 yUe+":7k.
97.the risk of under reliance 信赖不足风险 `|EH[W&y
98.the risk of over reliance 信赖过度风险 8+>\3j
99.the risk of incorrect rejection 误拒风险 hVM2/j
100. the risk of incorrect acceptance 误受风险 Xk,>l6vc
101.working trial balance 试算平衡表 AkA!:!l
102.index and cross-referencing 索引和交叉索引 _B[WY
103.cash receipt 现金收入 76bc]o#
104.cash disbursement 现金支出 AF$\WWrB
105.bank statement 银行对账单 2m" _z
106.bank reconciliation 银行存款余额调节表 a+Ab]m8`
107.balance sheet date 资产负债表日 h/K@IAd
108.net realizable value 可变现净值 a$$ Wt<&Y
109.storeroom 仓库 $;`I,k$0>~
110.sale invoice 销售发票 @5E,:)T*wR
111.price list 价目表 0hwj\{"
112.positive confirmation request 积极式询证函 YB5dnS"n
113.negative confirmation request 消极式询证函 0x ~`5h
114.purchase requisition 请购单 X;VQEDMPU
115.receiving report 验收报告 pj;
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116.gross margin 毛利 'zxoRc-b@N
117.manufacturing overhead 制造费用 uR_F,Mp?%u
118.material requisition 领料单 0
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119.inventory-taking 存货盘点 Hb!6ZEmN%
120.bond certificate 债券 bX2"89{
121.stock certificate 股票 Fw"$A0
122.audit report 审计报告 ($>XIb9f
123.entity 被审计单位 [/$N!2'5
124.addressee of the audit report 审计报告的收件人 ,{KCY[}|
125.unqualified opinion 无保留意见 /g76Hw>H
126.qualified opinion 保留意见 ]JMl|e
127.disclaimer of opinion 无法表示意见 =~ jAoOC@
128.adverse opinion 否定意见