61.assessed level of material misstatement risk 重大错报风险的评估水平 bfI -!,
62.simall business 小规模企业 x15tQb+
63.accounting system 会计系统 Lpbn@y26<
64.test of control 控制测试 (@o
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65.walk-through test 穿行测试
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66.communication 沟通 99>yaW
67.flow chart 流程图 (l_de)N7
68.reperformance of internal control 重新执行 V1>94/waa
69.audit evidence 审计证据 zPkPC}f(O
70.substantive procedures 实质性程序 _w/N[E
71.assertions 认定 lKwT5ma7
72.esistence 存在 RR[TW;
73.occurrence 发生 aw"%B-N\
74.completeness 完整性 }3_G|
75.rights and obligations 权利和义务 5XUI7Q%
76.valuation and allocation 计价和分摊 v
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77.cutoff 截止 QIV~)`;
78.accuracy 准确性 Msu2OF *x
79.classification 分类 &&S4x
80.inspection 检查 *K.7Zf0
81.supervision of counting 监盘 y]Tn#4 ,/
82.observation 观察 cRr `r[t
83.confirmation 函证 =<h=">}5'
84.computation 计算 K y2xWd8
85.analytical procedures 分析程序 Oj
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86.vouch 核对 "wC5hj]
87.trace 追查 {
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88.audit sampling 审计抽样 {-`
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89.error 误差 WA\f`SRF
90.expected error 预期误差 :{uUc
91.population 总体 ?8}jJw2H
92.sampling risk 抽样风险 W1`ZS*12D
93.non- sampling risk 非抽样风险 qm5pEort
94.sampling unit 抽样单位 |3@Pt>Ikl
95.statistical sampling 统计抽样 v~cW:I
96.tolerable error 可容忍误差 7Ej#7\TB]
97.the risk of under reliance 信赖不足风险 h1o+7
98.the risk of over reliance 信赖过度风险 es FL<T
99.the risk of incorrect rejection 误拒风险 &.4_4"l(
100. the risk of incorrect acceptance 误受风险 ^ 6|"=+cO\
101.working trial balance 试算平衡表 V\hct$ 7Vm
102.index and cross-referencing 索引和交叉索引 BD#;3?|
103.cash receipt 现金收入 bd*(]S9d
104.cash disbursement 现金支出 8J1.(Mwb?
105.bank statement 银行对账单 '="){
106.bank reconciliation 银行存款余额调节表 <Pt\)"JA
107.balance sheet date 资产负债表日 {*$J&{6V
108.net realizable value 可变现净值 h*Tiv^a
109.storeroom 仓库 Ud*[2Oi|R
110.sale invoice 销售发票 8|Y^Jn\p5u
111.price list 价目表 v>!}cB/6
112.positive confirmation request 积极式询证函 ve^MqW&S
113.negative confirmation request 消极式询证函 '+zsj0!A
114.purchase requisition 请购单 FRk_xxe"K
115.receiving report 验收报告 @il}0
116.gross margin 毛利 O^%ace1
117.manufacturing overhead 制造费用 <F
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118.material requisition 领料单 HbDB?s<
119.inventory-taking 存货盘点 yuX0Y{:I
120.bond certificate 债券 x,_Ucc.
121.stock certificate 股票 MA6%g} o
122.audit report 审计报告 l'\b(3JF
123.entity 被审计单位 [KJL%u|8/
124.addressee of the audit report 审计报告的收件人 Tou~U[V+
125.unqualified opinion 无保留意见 S]g)^f'a65
126.qualified opinion 保留意见 ,sl.:C 4
127.disclaimer of opinion 无法表示意见 )d`$2D&iY
128.adverse opinion 否定意见