61.assessed level of material misstatement risk 重大错报风险的评估水平 <BU|?T6~
62.simall business 小规模企业 FwW%@Y
63.accounting system 会计系统 4l$8lYi
64.test of control 控制测试 \3
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65.walk-through test 穿行测试 SD.ze(P
66.communication 沟通 |@ldXuYb
67.flow chart 流程图 \FKIEg+(2
68.reperformance of internal control 重新执行 teB{GR
69.audit evidence 审计证据 YD+C1*c!
70.substantive procedures 实质性程序 &9ZIf#R
71.assertions 认定 X4k/7EA
72.esistence 存在 S~TJF}[k^6
73.occurrence 发生 A.h?#%TLL
74.completeness 完整性 ^|K*lI/
75.rights and obligations 权利和义务 ffB]4
76.valuation and allocation 计价和分摊 @2$8o]et
77.cutoff 截止 [KE4wz+s{
78.accuracy 准确性 =[jBOx&
79.classification 分类 qt:->yiq+
80.inspection 检查 dY|jV}%T
81.supervision of counting 监盘 Q`s(T
82.observation 观察 5:PZ=jPR
83.confirmation 函证 8n:D#`K
84.computation 计算 }>1E,3A:%G
85.analytical procedures 分析程序 ^7''x,I
86.vouch 核对 uf>w* [m5
87.trace 追查 6h,'#|:d
88.audit sampling 审计抽样 XM 7zA^-
89.error 误差 "Jwz.,Y\
90.expected error 预期误差 iB,*X[}EqG
91.population 总体 vOj$-A--qU
92.sampling risk 抽样风险 'H9~rq7
93.non- sampling risk 非抽样风险 Y~:7l5C
94.sampling unit 抽样单位 ""a8eB6
95.statistical sampling 统计抽样 *&PgDAQ
96.tolerable error 可容忍误差 c"$_V
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97.the risk of under reliance 信赖不足风险 kj#yG"3+
98.the risk of over reliance 信赖过度风险 A^Zs?<C-
99.the risk of incorrect rejection 误拒风险 .)GVb<w
100. the risk of incorrect acceptance 误受风险 "D/ fB%h`
101.working trial balance 试算平衡表 oaK~:'
102.index and cross-referencing 索引和交叉索引 #
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103.cash receipt 现金收入 l^"G \ZVI
104.cash disbursement 现金支出 Y5 opZG
105.bank statement 银行对账单 FV9RrI2
106.bank reconciliation 银行存款余额调节表 Xm-63U`w5
107.balance sheet date 资产负债表日 BY d3 rI
108.net realizable value 可变现净值 i,HAXPi
109.storeroom 仓库 Mzd}9x$'J
110.sale invoice 销售发票 1_QO>T'
111.price list 价目表 `Q hh{
112.positive confirmation request 积极式询证函 #n7{ 3)
113.negative confirmation request 消极式询证函 Q4PXC$u
114.purchase requisition 请购单 v uP1gem
115.receiving report 验收报告 F)IP~BE-k
116.gross margin 毛利 9x1Dyz 2?F
117.manufacturing overhead 制造费用 $d=lDN
118.material requisition 领料单 *k}d@j,*"
119.inventory-taking 存货盘点 DI RCP=5
120.bond certificate 债券 pi{ahuI#_o
121.stock certificate 股票 3IkG*enI
122.audit report 审计报告 r__M1
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123.entity 被审计单位 f,#xicSB*
124.addressee of the audit report 审计报告的收件人 HHYcFoJwYN
125.unqualified opinion 无保留意见 h CiblM
126.qualified opinion 保留意见 88K*d8m
127.disclaimer of opinion 无法表示意见 ^PI49iB
128.adverse opinion 否定意见