61.assessed level of material misstatement risk 重大错报风险的评估水平 XFHYQ2ME2
62.simall business 小规模企业 nLZTK&7}
63.accounting system 会计系统 UT~4x|b:O
64.test of control 控制测试 ; ; OAQ`
65.walk-through test 穿行测试 eCU
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66.communication 沟通 ifMRryN4
67.flow chart 流程图 2/\r)$
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68.reperformance of internal control 重新执行 dk#k bG;
69.audit evidence 审计证据 s^G.]%iU
70.substantive procedures 实质性程序 =vCY?I$P
71.assertions 认定 'j8:vq^d
72.esistence 存在 )
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73.occurrence 发生 HSE!x_$
74.completeness 完整性 }_M~2L?i
75.rights and obligations 权利和义务 y
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76.valuation and allocation 计价和分摊 JW83Tp8[8
77.cutoff 截止 ["
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78.accuracy 准确性 n`?aC|P2s
79.classification 分类 gZ3u=uME
80.inspection 检查 ah4N|zJ>v
81.supervision of counting 监盘 r"g
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82.observation 观察 ~zJbK. _
83.confirmation 函证 :1.L}4"gg
84.computation 计算 z1 |TC
85.analytical procedures 分析程序 K,;E5
86.vouch 核对
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87.trace 追查 Eak$u>Fd8c
88.audit sampling 审计抽样 w>s,"2
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89.error 误差 ok"k*?Ov
90.expected error 预期误差 O'p9u@kc
91.population 总体 ios&n)W&
92.sampling risk 抽样风险 XSwl Tg
93.non- sampling risk 非抽样风险 6EoMt@7g
94.sampling unit 抽样单位 z [}v{
95.statistical sampling 统计抽样 x/I%2F
96.tolerable error 可容忍误差 F`9xVnK=
97.the risk of under reliance 信赖不足风险 :\`o8`
98.the risk of over reliance 信赖过度风险 +;(c:@>@,
99.the risk of incorrect rejection 误拒风险 `t>l:<@
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100. the risk of incorrect acceptance 误受风险 wtLO!=B
101.working trial balance 试算平衡表 I3{PZhU.
102.index and cross-referencing 索引和交叉索引 e{'BAj
103.cash receipt 现金收入 +6M}O[LP
104.cash disbursement 现金支出 "rALt~AX
105.bank statement 银行对账单 \_VA50
106.bank reconciliation 银行存款余额调节表 ~k-y &<UR
107.balance sheet date 资产负债表日 @|Cz-J;
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108.net realizable value 可变现净值 8+Lm's=W*
109.storeroom 仓库 !3c
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110.sale invoice 销售发票 S:#lH?<_
111.price list 价目表 e9Wa<i8
112.positive confirmation request 积极式询证函 ,B*EVN
113.negative confirmation request 消极式询证函 gS!:+G%
114.purchase requisition 请购单 >;aWz%-
115.receiving report 验收报告 v|_K/|
116.gross margin 毛利 kr^P6}'
117.manufacturing overhead 制造费用 B-Ll{k^
118.material requisition 领料单 Y!aSs3c
119.inventory-taking 存货盘点 pGP7nw_g
120.bond certificate 债券 ;>U2|>5V
121.stock certificate 股票 WH#1zv
122.audit report 审计报告 /Iu1L#
123.entity 被审计单位 !]A
124.addressee of the audit report 审计报告的收件人 %OL$57Ia
125.unqualified opinion 无保留意见 b"<liGh"n-
126.qualified opinion 保留意见 +B,}Q r
127.disclaimer of opinion 无法表示意见 60^`JVGWH
128.adverse opinion 否定意见