61.assessed level of material misstatement risk 重大错报风险的评估水平 @Risabn
62.simall business 小规模企业
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63.accounting system 会计系统 {R8Q`2R
64.test of control 控制测试 LF%1)x
65.walk-through test 穿行测试 #`GW7(M
66.communication 沟通 +,>f-kaV
67.flow chart 流程图 N(&FATZUW
68.reperformance of internal control 重新执行 W _b$E
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69.audit evidence 审计证据 q30WUO;
70.substantive procedures 实质性程序 C?rL>_+71
71.assertions 认定 fY=iQ?{/[
72.esistence 存在 v}zo vEi
73.occurrence 发生 6Ep ns s
74.completeness 完整性 h9+ylHW_cp
75.rights and obligations 权利和义务 |!%A1 wp#
76.valuation and allocation 计价和分摊 0&/1{Dk*n
77.cutoff 截止 T<54qe4`p
78.accuracy 准确性 5F2+o#*h
79.classification 分类 8tA.d.8
80.inspection 检查 c7s4 g-
81.supervision of counting 监盘 j)-D.bY0
82.observation 观察 RW(AjDM
83.confirmation 函证 )[oU|!@
84.computation 计算 8kJ k5
85.analytical procedures 分析程序 pw>AQ
86.vouch 核对
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87.trace 追查 `r*6P^P
88.audit sampling 审计抽样 2+=|!+f
89.error 误差 bwVv#Z\r
90.expected error 预期误差 )SA$hwR
91.population 总体 8.pz?{**T
92.sampling risk 抽样风险 +8^9:w0}
93.non- sampling risk 非抽样风险 |B` -chK
94.sampling unit 抽样单位 hQL9 Zl~
95.statistical sampling 统计抽样 %\~;I73
96.tolerable error 可容忍误差 !a~x|pjJ
97.the risk of under reliance 信赖不足风险 I J4"X#Q/
98.the risk of over reliance 信赖过度风险 A^ ,(Vyd
99.the risk of incorrect rejection 误拒风险 =~=/ d q
100. the risk of incorrect acceptance 误受风险 iLmU|jdE
101.working trial balance 试算平衡表 HAO/r`7*
102.index and cross-referencing 索引和交叉索引 !-.-!hBN
103.cash receipt 现金收入 3]N}k|lb%
104.cash disbursement 现金支出 h*MR5qa
105.bank statement 银行对账单 VdeK~#k
106.bank reconciliation 银行存款余额调节表 OM4s.BLY
107.balance sheet date 资产负债表日 C9=f=sGL
108.net realizable value 可变现净值 Dx <IS^>i
109.storeroom 仓库 w|L~+
110.sale invoice 销售发票 On'3K+(_
111.price list 价目表 ~5!ukGK_
112.positive confirmation request 积极式询证函 l*v([@A\
113.negative confirmation request 消极式询证函 ,6M-xSDs
114.purchase requisition 请购单 %+I(S`}
115.receiving report 验收报告
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116.gross margin 毛利 `n5c|`6
117.manufacturing overhead 制造费用 h.?[1hT4R
118.material requisition 领料单 }qK
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119.inventory-taking 存货盘点 HO@T2t[
120.bond certificate 债券 Tb y+Pd;
121.stock certificate 股票 LV]\{'
122.audit report 审计报告 0H>Fyl2_
123.entity 被审计单位 WHN b.>
124.addressee of the audit report 审计报告的收件人 `|/|ej]$P
125.unqualified opinion 无保留意见 6\TstY3
126.qualified opinion 保留意见 N\uQ-XOi
127.disclaimer of opinion 无法表示意见 O"#`i{^?2
128.adverse opinion 否定意见