61.assessed level of material misstatement risk 重大错报风险的评估水平 3:gF4(.
62.simall business 小规模企业 hj3wxH.}
63.accounting system 会计系统
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64.test of control 控制测试 V_T~5%9Fy
65.walk-through test 穿行测试 F=$U.K~1?
66.communication 沟通 >):>Pz%U
67.flow chart 流程图 7T=:dv
68.reperformance of internal control 重新执行 *GM.2``e
69.audit evidence 审计证据 !A"-9OS2
70.substantive procedures 实质性程序 ]#J-itO
71.assertions 认定 x c$jG?83#
72.esistence 存在 \p J<@
73.occurrence 发生 QeD ;GzG
74.completeness 完整性 `AhTER
75.rights and obligations 权利和义务 $eh>.c'&]
76.valuation and allocation 计价和分摊 .OD{^Kq2
77.cutoff 截止 =OooTZb:x-
78.accuracy 准确性 7]8apei|
79.classification 分类 6/L34VH
80.inspection 检查 q]m$%>
81.supervision of counting 监盘
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82.observation 观察 FJ O-p
83.confirmation 函证 BE," lX
84.computation 计算 ^1[u'DW4
85.analytical procedures 分析程序 [u/W h+
86.vouch 核对 ~01Fp;L/
87.trace 追查 6"jV>CNc@
88.audit sampling 审计抽样 /QVhT
89.error 误差 'V:ah38
90.expected error 预期误差 )dI `yf
91.population 总体 h, P#)^"
92.sampling risk 抽样风险 K=;oZYNd
93.non- sampling risk 非抽样风险 6Y}
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94.sampling unit 抽样单位 !a9/8U_>XF
95.statistical sampling 统计抽样 GhY MO6Q4
96.tolerable error 可容忍误差 'E1m-kJz
97.the risk of under reliance 信赖不足风险 Blv@u ?
98.the risk of over reliance 信赖过度风险 b`DPf@p^kc
99.the risk of incorrect rejection 误拒风险 -{S:sK.o
100. the risk of incorrect acceptance 误受风险 T3^(I~03
101.working trial balance 试算平衡表 7bx!A+, t
102.index and cross-referencing 索引和交叉索引 Xh"8uJD
103.cash receipt 现金收入 [xg&`x9,.
104.cash disbursement 现金支出 &13#/
105.bank statement 银行对账单 P}mn2Hs
106.bank reconciliation 银行存款余额调节表 of?'FrU
107.balance sheet date 资产负债表日 X##hSGQM
108.net realizable value 可变现净值 VAZ6;3@cd
109.storeroom 仓库 <5l!xzvw
110.sale invoice 销售发票 Y+_t50S
111.price list 价目表 UU]a).rz
112.positive confirmation request 积极式询证函 :HDU\|{^
113.negative confirmation request 消极式询证函 @ykM98K
114.purchase requisition 请购单 M\dZxhQ-l
115.receiving report 验收报告 _tpqo>
116.gross margin 毛利 8hm|9
117.manufacturing overhead 制造费用 _9b;8%?Yf
118.material requisition 领料单 $qh?$a
119.inventory-taking 存货盘点 ?ZT+4U00U
120.bond certificate 债券 ^`oyf{w@
121.stock certificate 股票 %P-z3 0FHp
122.audit report 审计报告 eEMU,zCl
123.entity 被审计单位 B&c*KaK;~
124.addressee of the audit report 审计报告的收件人 >TZyax<:
125.unqualified opinion 无保留意见 ':_1z5
126.qualified opinion 保留意见 haIH `SY
127.disclaimer of opinion 无法表示意见 \Dr?}D
128.adverse opinion 否定意见