61.assessed level of material misstatement risk 重大错报风险的评估水平 ggpa!R
62.simall business 小规模企业 19RbIG/X
63.accounting system 会计系统 !& >LLZ
64.test of control 控制测试 .y0u"@iF
65.walk-through test 穿行测试 @}uo:b:Q
66.communication 沟通 {hm-0Q
67.flow chart 流程图 o{ccO29H/
68.reperformance of internal control 重新执行 P7REE_<1
69.audit evidence 审计证据 i8DYC=r
70.substantive procedures 实质性程序 j 2
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71.assertions 认定 Zu>CR_
C
72.esistence 存在 7M_GGjP
73.occurrence 发生 vV*/"'>
74.completeness 完整性 #-{ljjMQI
75.rights and obligations 权利和义务 :qV|rih_Q
76.valuation and allocation 计价和分摊 (a~V<v"
77.cutoff 截止 ;&kZ7%
78.accuracy 准确性 r 5+ MjR
79.classification 分类 u'gsIuRJ
80.inspection 检查 ;=@?( n
81.supervision of counting 监盘 RB;2
82.observation 观察 Ri}JM3\J
83.confirmation 函证 238z'I+$G/
84.computation 计算 ZmI#-[/
85.analytical procedures 分析程序 ,4}s 1J#
86.vouch 核对 ]eX(K5 A
87.trace 追查 Tz7 R:S.
88.audit sampling 审计抽样 = N:5#A
89.error 误差 A5O; C
90.expected error 预期误差 Nov
An+
91.population 总体 8^R~qpg%
92.sampling risk 抽样风险 :K(+ KN(
93.non- sampling risk 非抽样风险 gEq6[G
94.sampling unit 抽样单位 z ^y -A?
95.statistical sampling 统计抽样 EJJ&`,q
96.tolerable error 可容忍误差 1KJ[&jS ]
97.the risk of under reliance 信赖不足风险 `qZ@eGZ
z
98.the risk of over reliance 信赖过度风险 cCIs~*
D
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 v{8r46Y~Z)
101.working trial balance 试算平衡表 Lo"s12fr
102.index and cross-referencing 索引和交叉索引 5p/.(
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103.cash receipt 现金收入 HDz"i
104.cash disbursement 现金支出 WckWX]};S
105.bank statement 银行对账单 2#'"<n,G
106.bank reconciliation 银行存款余额调节表 0,iG9D7
107.balance sheet date 资产负债表日 Qr?(2t#
108.net realizable value 可变现净值 -NDB.~E^DJ
109.storeroom 仓库 '%a:L^a?
110.sale invoice 销售发票 P_gai7Xg
111.price list 价目表 mk6>}z*
112.positive confirmation request 积极式询证函 |voZ0U
113.negative confirmation request 消极式询证函 nrM-\'
114.purchase requisition 请购单 a!PN`N28
115.receiving report 验收报告 g=Nde2d?
116.gross margin 毛利 !T}R=;)eh
117.manufacturing overhead 制造费用 4=|oOIhgb
118.material requisition 领料单 Owh:(E
J"d
119.inventory-taking 存货盘点 ,rhNXx
120.bond certificate 债券 jLEO-<)-)
121.stock certificate 股票 )=0@4
122.audit report 审计报告 qf%p#+:B3
123.entity 被审计单位 R5<:3tk=X
124.addressee of the audit report 审计报告的收件人 |s!n7%|,7
125.unqualified opinion 无保留意见 5[^Rf'wy
126.qualified opinion 保留意见 ,LL=b-Es
127.disclaimer of opinion 无法表示意见 $- GwNG
128.adverse opinion 否定意见