61.assessed level of material misstatement risk 重大错报风险的评估水平 4V+bE$Wu
62.simall business 小规模企业 `Q@7,z=f
63.accounting system 会计系统 ^? fOccfQ{
64.test of control 控制测试 Uj!3MF
65.walk-through test 穿行测试 <:S qMf
66.communication 沟通 !_Lmrs
67.flow chart 流程图 RZa/la*
68.reperformance of internal control 重新执行 1Viz`y)^
69.audit evidence 审计证据 RN$vKJk
70.substantive procedures 实质性程序 TGCB=e
71.assertions 认定 SI7rTJ]/
72.esistence 存在 +-izC%G
73.occurrence 发生 E>~R P^?Uz
74.completeness 完整性 0Hnj<| HL
75.rights and obligations 权利和义务 \]X.f&u
76.valuation and allocation 计价和分摊 8!_jZ f8
77.cutoff 截止 VvhfD2*T
78.accuracy 准确性 n
Bu!2c
79.classification 分类 KOcB#UHJ
80.inspection 检查 \""^'pP@
81.supervision of counting 监盘 iN;Pg_Kq
82.observation 观察 k&Pt\- 9on
83.confirmation 函证 LmrdVSs
_
84.computation 计算 o@
meogkL
85.analytical procedures 分析程序 8`4M4"lj
86.vouch 核对 (.J/Ql0Y
87.trace 追查 'E|%l!xO
88.audit sampling 审计抽样 r%,?uim#
89.error 误差 `PWKA;W$0
90.expected error 预期误差 ~D52b1f
91.population 总体 sI>w#1.m/&
92.sampling risk 抽样风险 (:oF\
93.non- sampling risk 非抽样风险 i<uU_g'M
94.sampling unit 抽样单位 <8r"QJY/
95.statistical sampling 统计抽样 vhe Y
F@
96.tolerable error 可容忍误差 bWFa{W5!
97.the risk of under reliance 信赖不足风险 c`O~I<(Pm
98.the risk of over reliance 信赖过度风险 I%T+H[,
99.the risk of incorrect rejection 误拒风险 Jh"[ug
100. the risk of incorrect acceptance 误受风险 UHl3/m7g
101.working trial balance 试算平衡表 3.&BhLT
102.index and cross-referencing 索引和交叉索引 x9lA';})
103.cash receipt 现金收入 8ro`lX*F@2
104.cash disbursement 现金支出 j<A
OC?
105.bank statement 银行对账单 LU3pCM{
106.bank reconciliation 银行存款余额调节表 G]lGoa}]`u
107.balance sheet date 资产负债表日 8hGyh#
108.net realizable value 可变现净值 bZowc {!\
109.storeroom 仓库 yF)o_OA[uR
110.sale invoice 销售发票 n
Kkpp-
111.price list 价目表 UP](1lAf
112.positive confirmation request 积极式询证函 ;dIk$_FN
113.negative confirmation request 消极式询证函 axQ>~vWN/
114.purchase requisition 请购单 j0l,1=^>l
115.receiving report 验收报告 m6Dm1'+
116.gross margin 毛利 E$"NOR
117.manufacturing overhead 制造费用 >X~B1D,SV7
118.material requisition 领料单 o "z()w~
119.inventory-taking 存货盘点 jWdviS9&g
120.bond certificate 债券 J= A)]YE
121.stock certificate 股票 6h9(u7(-N
122.audit report 审计报告 f;E#CjlTL
123.entity 被审计单位 \Ec<ch[)c
124.addressee of the audit report 审计报告的收件人 HUKrp*Hv
125.unqualified opinion 无保留意见 .6y+van
126.qualified opinion 保留意见 2Zu9?
L ,I
127.disclaimer of opinion 无法表示意见 jCqz^5=$
128.adverse opinion 否定意见