61.assessed level of material misstatement risk 重大错报风险的评估水平 '9|R7
62.simall business 小规模企业 k_%maJkXp
63.accounting system 会计系统 [{_K[5i
64.test of control 控制测试 D/WzYc2h]
65.walk-through test 穿行测试 P~"""3de4
66.communication 沟通 Z?w=-
67.flow chart 流程图 v/wR)9
68.reperformance of internal control 重新执行 HYg7B
69.audit evidence 审计证据 'wTJX>
70.substantive procedures 实质性程序 .MRLAG
71.assertions 认定 /bqJ6$
72.esistence 存在 a3(f\MMxE
73.occurrence 发生 zU};|Zw
74.completeness 完整性 JhB$s
75.rights and obligations 权利和义务 'zTa]y]a
76.valuation and allocation 计价和分摊 c-a;nAR
77.cutoff 截止 ]PXpzruy
78.accuracy 准确性 N{zou?+
79.classification 分类 Aj=c,]2
80.inspection 检查 t]pJt
81.supervision of counting 监盘 DRi/<
82.observation 观察 B&H
[z
83.confirmation 函证 GJuU?h#:/{
84.computation 计算 qk(u5Z
85.analytical procedures 分析程序 s-xby~
86.vouch 核对 rHgrCMW
87.trace 追查 K+c>C
j}H
88.audit sampling 审计抽样 oRCD8b?
89.error 误差 z[_G
g8e
90.expected error 预期误差 F?TmOa0
91.population 总体 i{ /
nHrN
92.sampling risk 抽样风险 22m'+3I~Y
93.non- sampling risk 非抽样风险 g/soop\:
94.sampling unit 抽样单位 p&;,$KDA
95.statistical sampling 统计抽样 '
9
96.tolerable error 可容忍误差 u\G\KASUK%
97.the risk of under reliance 信赖不足风险 Z7R+'OC
98.the risk of over reliance 信赖过度风险 fBt7#Tc=U
99.the risk of incorrect rejection 误拒风险 %|3UWN
100. the risk of incorrect acceptance 误受风险 vweD{\b
101.working trial balance 试算平衡表 KHXnB
102.index and cross-referencing 索引和交叉索引 sFxciCpN
103.cash receipt 现金收入 r7p>`>_Q\
104.cash disbursement 现金支出
/=7[Q
105.bank statement 银行对账单 h9J
106.bank reconciliation 银行存款余额调节表 \Tj(]
107.balance sheet date 资产负债表日 \<A@Nf"
108.net realizable value 可变现净值 <$
Ar*<,6
109.storeroom 仓库 -f:uNF]Ls
110.sale invoice 销售发票 jVu3 !{}
111.price list 价目表 o,RLaS,BK'
112.positive confirmation request 积极式询证函 /=qn1
113.negative confirmation request 消极式询证函 n_*k
e
114.purchase requisition 请购单 C
R$5'#11)
115.receiving report 验收报告 ,!4(B1@
116.gross margin 毛利 C zvi':
117.manufacturing overhead 制造费用 _sCpyu
118.material requisition 领料单 w~g)Dz2G
119.inventory-taking 存货盘点 Oj0/[(D-
120.bond certificate 债券 p( Q5!3C0q
121.stock certificate 股票 vH#^ |u
122.audit report 审计报告 oa|nQ`[
123.entity 被审计单位 kSw.Q2ao
124.addressee of the audit report 审计报告的收件人 [nlW}1)46
125.unqualified opinion 无保留意见 aNCIh@m~
126.qualified opinion 保留意见 R{hKl#j;>
127.disclaimer of opinion 无法表示意见 ,tL<?6_
128.adverse opinion 否定意见