61.assessed level of material misstatement risk 重大错报风险的评估水平 kys?%Y1
62.simall business 小规模企业 ,}NG@JID
63.accounting system 会计系统 )2a!EEHz
64.test of control 控制测试 DQ,Q yV
65.walk-through test 穿行测试 #xO`k1W.
66.communication 沟通 P~~RK&+i
67.flow chart 流程图 Ys\l[$_`*
68.reperformance of internal control 重新执行 &Z9b&P
69.audit evidence 审计证据 ' _N >
70.substantive procedures 实质性程序 .EI/0"^
71.assertions 认定 j"f]pzg&
72.esistence 存在 +q3W t|
73.occurrence 发生 {MIs%w.G
74.completeness 完整性 3M^ /
75.rights and obligations 权利和义务 S>6APQ-
76.valuation and allocation 计价和分摊 f6DPah#
77.cutoff 截止 i22R3&C
78.accuracy 准确性 -wY6da*.W
79.classification 分类 '0[l'Dt'
80.inspection 检查 p0-\G6
81.supervision of counting 监盘 )sW1a
82.observation 观察 /GEqU^
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83.confirmation 函证 U\ 51j
84.computation 计算 BKN]DxJ6
85.analytical procedures 分析程序 1aSuRa
86.vouch 核对 #ujcT%1G
87.trace 追查 ,O2Uj3"
88.audit sampling 审计抽样 ek.L(n,J|
89.error 误差 1 }:k w
90.expected error 预期误差 sO6+L
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91.population 总体 0\.y0
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92.sampling risk 抽样风险 py)V7*CgH
93.non- sampling risk 非抽样风险 Am-JB
94.sampling unit 抽样单位 F7mzBrz
95.statistical sampling 统计抽样 1y>P<[
96.tolerable error 可容忍误差 %e3lb<sv6
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 1,4kw~tA
99.the risk of incorrect rejection 误拒风险 !]W6i]p
100. the risk of incorrect acceptance 误受风险 xe}"0'g
101.working trial balance 试算平衡表 K5!k06;s
102.index and cross-referencing 索引和交叉索引 _c`Gxt%
103.cash receipt 现金收入 Dtn|$g
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104.cash disbursement 现金支出 u'}DG#@ -
105.bank statement 银行对账单 X^"95Ic
106.bank reconciliation 银行存款余额调节表 ~aBALD0D;
107.balance sheet date 资产负债表日 u U\UU
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108.net realizable value 可变现净值 +-5CM0
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109.storeroom 仓库 GAQVeL1
110.sale invoice 销售发票 l'c|I
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111.price list 价目表 7kleBDDT
112.positive confirmation request 积极式询证函 .0Cpqn,[
113.negative confirmation request 消极式询证函 HAP9XC(F]
114.purchase requisition 请购单 Jzh_`jW0l
115.receiving report 验收报告 : wb\N'b
116.gross margin 毛利 B>gC75
117.manufacturing overhead 制造费用 b>G!K)MS3
118.material requisition 领料单 AM\`v'I*6
119.inventory-taking 存货盘点 %]d^B|
120.bond certificate 债券 7
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121.stock certificate 股票 &EZ28k"x
122.audit report 审计报告 5'.j+{"
123.entity 被审计单位 S__+S7]Nr
124.addressee of the audit report 审计报告的收件人 UtY<R
125.unqualified opinion 无保留意见 DOf[? vbu
126.qualified opinion 保留意见 RKRk,jRL
127.disclaimer of opinion 无法表示意见 E+csK*A7
128.adverse opinion 否定意见