61.assessed level of material misstatement risk 重大错报风险的评估水平 zY/O
h9`=v
62.simall business 小规模企业
"G%S
m")
63.accounting system 会计系统 c
W^L
mA
64.test of control 控制测试 fr~Eb'8
65.walk-through test 穿行测试 HS|Gz3~
66.communication 沟通 EMnz;/dMt
67.flow chart 流程图 >_j(uw?u
68.reperformance of internal control 重新执行 <lzC|>BG
69.audit evidence 审计证据 SY
Bp-o
70.substantive procedures 实质性程序 %ddH4Q/p
71.assertions 认定 {XU!p: x
72.esistence 存在 syu/"KY^!
73.occurrence 发生 I'xc$f_+
74.completeness 完整性 Rxdj}xy
75.rights and obligations 权利和义务 /T6bc^nOW
76.valuation and allocation 计价和分摊 Sfe[z=7S
77.cutoff 截止 i6yA>#^
78.accuracy 准确性 @PM<pEve
79.classification 分类 {N]WVp*R
80.inspection 检查 2Pb+/1*ix
81.supervision of counting 监盘 Q m
*z
82.observation 观察 u^xnOVE
83.confirmation 函证 )VQ[}iT
84.computation 计算 T[4xt,[a
85.analytical procedures 分析程序 IhzY7U)}T
86.vouch 核对 C9+rrc@4
87.trace 追查 TDw~sxtv&
88.audit sampling 审计抽样 =w`Mc\o "
89.error 误差 d>u^7:
90.expected error 预期误差 z#G\D5yX[*
91.population 总体 XHv
m{z=
92.sampling risk 抽样风险 ="]lN
93.non- sampling risk 非抽样风险 A< .5=E,/
94.sampling unit 抽样单位 ~6=6YP
95.statistical sampling 统计抽样 od#Lad@p
96.tolerable error 可容忍误差 z?13~e[D
97.the risk of under reliance 信赖不足风险 l!}gWd,H
98.the risk of over reliance 信赖过度风险 <k[_AlCmsg
99.the risk of incorrect rejection 误拒风险 <e#v9=}DI
100. the risk of incorrect acceptance 误受风险 OybmyGHY
101.working trial balance 试算平衡表 > 3x^jh
102.index and cross-referencing 索引和交叉索引 Sm[#L`eqW
103.cash receipt 现金收入 m
>+
104.cash disbursement 现金支出 Xc+YoA0Ez
105.bank statement 银行对账单 y#
\"yykB
106.bank reconciliation 银行存款余额调节表 N5)H(<}
107.balance sheet date 资产负债表日
l\0PwD
108.net realizable value 可变现净值 <Z t ]V`-
109.storeroom 仓库 '{0O!y[H6
110.sale invoice 销售发票 g@x7
2$j
111.price list 价目表 y~*B%KnEQy
112.positive confirmation request 积极式询证函 {8mJ<b>VA
113.negative confirmation request 消极式询证函 _3W .:
114.purchase requisition 请购单 N@_y<7#C
115.receiving report 验收报告 K"[jrvZ=
116.gross margin 毛利 \>4
>sCC
117.manufacturing overhead 制造费用 Zbl*U(KU?
118.material requisition 领料单 uxdB}H,
119.inventory-taking 存货盘点 V|A.M-XLv4
120.bond certificate 债券 oeKl\cgFx
121.stock certificate 股票 `6-flc0r
122.audit report 审计报告 D(Z#um8n
123.entity 被审计单位 wx-&(f
124.addressee of the audit report 审计报告的收件人 Ho}*Bn~ic
125.unqualified opinion 无保留意见 GR(m+%Vw!
126.qualified opinion 保留意见 7V^j9TC
127.disclaimer of opinion 无法表示意见 JK,^:tgm
128.adverse opinion 否定意见