61.assessed level of material misstatement risk 重大错报风险的评估水平 V\e1NS
62.simall business 小规模企业 s1#A0%gx
63.accounting system 会计系统 I3'UrKKO
64.test of control 控制测试 jt9- v-
65.walk-through test 穿行测试 /` nkz
66.communication 沟通 ~Eb:
AC5
67.flow chart 流程图 ct
OCj$$u
68.reperformance of internal control 重新执行 FUJ<gqL
69.audit evidence 审计证据 %4V$')rek
70.substantive procedures 实质性程序 nD]MgT
71.assertions 认定 .}Ys+d1b9c
72.esistence 存在 B*Om\I
73.occurrence 发生 ".N{v1
74.completeness 完整性 V8&'
dhuG
75.rights and obligations 权利和义务 bhbTloCR
76.valuation and allocation 计价和分摊 2mMi=pv9
77.cutoff 截止 3hje
78.accuracy 准确性 B9KBq$e
79.classification 分类 fR+{gazk
n
80.inspection 检查 J|^z>gP(
81.supervision of counting 监盘
#n15_cd
82.observation 观察 bAN>\zG+
83.confirmation 函证 x*=m'IM[
84.computation 计算 YktZXc?iI<
85.analytical procedures 分析程序 R$
A%Zh6
86.vouch 核对 4<)*a]\c5M
87.trace 追查 ~RwoktO
88.audit sampling 审计抽样 %|^,Q -i,
89.error 误差 fkImX:|q
90.expected error 预期误差 fo`R=
|L[
91.population 总体 E?bv<L,"
92.sampling risk 抽样风险 ?D_iib7
93.non- sampling risk 非抽样风险 TX@ed
94.sampling unit 抽样单位 a#[gNT~[
95.statistical sampling 统计抽样 $<C",&
96.tolerable error 可容忍误差 kdx06'4o
97.the risk of under reliance 信赖不足风险 yGrnzB6|
98.the risk of over reliance 信赖过度风险 "L1LL
iS
99.the risk of incorrect rejection 误拒风险 :RJo#ape
100. the risk of incorrect acceptance 误受风险 v&7<f$5
101.working trial balance 试算平衡表 4GeN<9~YS
102.index and cross-referencing 索引和交叉索引 ]@Z
nP,8
103.cash receipt 现金收入 *qAG0EM|
104.cash disbursement 现金支出 < 3*q) VT
105.bank statement 银行对账单 PApr8Xe
106.bank reconciliation 银行存款余额调节表 :hW(2=%
107.balance sheet date 资产负债表日 yV(9@lj3;
108.net realizable value 可变现净值 5L~lF8
109.storeroom 仓库 +]NpcE'
110.sale invoice 销售发票 RW1+y/#%P
111.price list 价目表 u^c/1H:6
112.positive confirmation request 积极式询证函 3O1Lv2)_
113.negative confirmation request 消极式询证函 wgolgof
114.purchase requisition 请购单 <Kr`R+Q$DN
115.receiving report 验收报告 eT5IL(mH
116.gross margin 毛利 ycki0&n3
117.manufacturing overhead 制造费用 8'bZR]
118.material requisition 领料单 ' S,g3
119.inventory-taking 存货盘点 {D(l#;,iX2
120.bond certificate 债券 "rEfhzmyF
121.stock certificate 股票 /YU8L
122.audit report 审计报告 x?u@
j7[
123.entity 被审计单位 J kAd3ls
124.addressee of the audit report 审计报告的收件人 D+! S\~u
125.unqualified opinion 无保留意见 =OV5DmVmQ
126.qualified opinion 保留意见 >"b\$",~6
127.disclaimer of opinion 无法表示意见 V?)V2>]
128.adverse opinion 否定意见