61.assessed level of material misstatement risk 重大错报风险的评估水平 2hl'mRW
62.simall business 小规模企业 ayuj)]b
63.accounting system 会计系统 `Xnu("w)
64.test of control 控制测试 )G0a72
65.walk-through test 穿行测试 m6)8L?B
66.communication 沟通 g#
;w)- Zj
67.flow chart 流程图 :~pPB#)nk
68.reperformance of internal control 重新执行 aO?(ZL
69.audit evidence 审计证据 1j<=TWit
70.substantive procedures 实质性程序 bH&Cbme90-
71.assertions 认定 Y0=qn'`.
72.esistence 存在 jx&pRjP
73.occurrence 发生 X 6/k `J
74.completeness 完整性 }\B`tAN
75.rights and obligations 权利和义务 ` ej
76.valuation and allocation 计价和分摊 *BT-@V.4
77.cutoff 截止 O/>$kG%ge
78.accuracy 准确性 RiF~-;v&
79.classification 分类 'c\zWmAZ
80.inspection 检查 Bhl@\Kq
81.supervision of counting 监盘 IDb|J%e^P
82.observation 观察 &+=A;Y)
83.confirmation 函证 |<P]yn
84.computation 计算 PBb@J'b
85.analytical procedures 分析程序 T@uY6))>F
86.vouch 核对 ,L^eD>|j5
87.trace 追查 L{;q
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88.audit sampling 审计抽样 k`6T% [D]
89.error 误差 R}a,.C
90.expected error 预期误差 <*~vZT i(
91.population 总体
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92.sampling risk 抽样风险 r@0HqZx`
93.non- sampling risk 非抽样风险 C ".&m
94.sampling unit 抽样单位 ]L%qfy4
95.statistical sampling 统计抽样 h*{{_3,
96.tolerable error 可容忍误差 .G#S*L
97.the risk of under reliance 信赖不足风险 a1]k(AuQrC
98.the risk of over reliance 信赖过度风险 !-%i" a
99.the risk of incorrect rejection 误拒风险 V=BF"S;-'
100. the risk of incorrect acceptance 误受风险 PmO utYV
101.working trial balance 试算平衡表 .R;HH_
102.index and cross-referencing 索引和交叉索引 'H<?K
103.cash receipt 现金收入 `UL#g![J
104.cash disbursement 现金支出 as-
Z)h[B
105.bank statement 银行对账单 K_',Gd4L
106.bank reconciliation 银行存款余额调节表 Zh]d&Xeq
107.balance sheet date 资产负债表日 z@^[.
108.net realizable value 可变现净值 V}=9S@$o
109.storeroom 仓库 qi_[@da f?
110.sale invoice 销售发票 ~xpU<Pd*
111.price list 价目表 Gvw4ot/
112.positive confirmation request 积极式询证函 deHhl(U;
113.negative confirmation request 消极式询证函 k5]s~*,0
114.purchase requisition 请购单 \1hbCv$Hf
115.receiving report 验收报告 V|ax(tHv
116.gross margin 毛利 o-Pa3L=
117.manufacturing overhead 制造费用 _9wX8fh3D
118.material requisition 领料单 pHEhB9_A!
119.inventory-taking 存货盘点 ',?
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120.bond certificate 债券 mK5<;$
121.stock certificate 股票 2ixg
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122.audit report 审计报告 aG}ju;
123.entity 被审计单位 KlDW'R$
124.addressee of the audit report 审计报告的收件人 tbF>"?FY/
125.unqualified opinion 无保留意见 gEbe6!; q3
126.qualified opinion 保留意见 Lnbbv
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127.disclaimer of opinion 无法表示意见 kG/:fP
128.adverse opinion 否定意见