61.assessed level of material misstatement risk 重大错报风险的评估水平 ^[6el_mj
62.simall business 小规模企业 Y94S!TbB
63.accounting system 会计系统 s_}`TejK
64.test of control 控制测试 I-^C6~
65.walk-through test 穿行测试 -B&
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66.communication 沟通 zbI|3
67.flow chart 流程图 o V
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68.reperformance of internal control 重新执行 &2bqL!k
69.audit evidence 审计证据 m*.+9 6
70.substantive procedures 实质性程序 01~
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71.assertions 认定 AsI\#wL)
72.esistence 存在 S ,x';"
73.occurrence 发生 ;0lY_ii
74.completeness 完整性 20# V?hX3
75.rights and obligations 权利和义务 WbwwI)1
76.valuation and allocation 计价和分摊 [1nUq!uTm
77.cutoff 截止 =Z ql6D
78.accuracy 准确性 x\oSD1t,
79.classification 分类 EbG&[v
80.inspection 检查 ~@DdN5
81.supervision of counting 监盘 k [LV^oEg
82.observation 观察 8S7#tb@3
83.confirmation 函证 ^J;rW3#N8
84.computation 计算 m}7Nu
85.analytical procedures 分析程序 6Yl+IP];i
86.vouch 核对 OA^6l#
87.trace 追查 2 w6iqLr?
88.audit sampling 审计抽样 f]_'icP
89.error 误差 hr!'
90.expected error 预期误差 b
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91.population 总体 pp{2[>
92.sampling risk 抽样风险 >}:
93.non- sampling risk 非抽样风险 a 7685Y
94.sampling unit 抽样单位 O?O=]s
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95.statistical sampling 统计抽样 a`R_}nus*
96.tolerable error 可容忍误差 .TCDv4?
97.the risk of under reliance 信赖不足风险 %>$Puy\U
98.the risk of over reliance 信赖过度风险 *E]:VZl
99.the risk of incorrect rejection 误拒风险 7Ie=(x8):
100. the risk of incorrect acceptance 误受风险 t3h ){jZ
101.working trial balance 试算平衡表 c8T| o=`k6
102.index and cross-referencing 索引和交叉索引 0*_E'0L8e
103.cash receipt 现金收入 `?O0)
104.cash disbursement 现金支出
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105.bank statement 银行对账单 4,>9N9.?9
106.bank reconciliation 银行存款余额调节表 dyk(/#*7W
107.balance sheet date 资产负债表日 H~^)^6)^T
108.net realizable value 可变现净值 [N12X7O3
109.storeroom 仓库 0HUylnXf0
110.sale invoice 销售发票 !*f$*,=^
111.price list 价目表 :_tt9J
112.positive confirmation request 积极式询证函 RD46@Q`
113.negative confirmation request 消极式询证函 Q'qX`K+@`
114.purchase requisition 请购单 ?(n v_O
115.receiving report 验收报告 >ZW|wpO
116.gross margin 毛利 5 5m\,UG7
117.manufacturing overhead 制造费用 ',c~8U#q
118.material requisition 领料单 yRI
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119.inventory-taking 存货盘点 \EsT1aT
120.bond certificate 债券 k(M:#oA!
121.stock certificate 股票 Vn_~ |-Wt
122.audit report 审计报告 !JyY&D~`
123.entity 被审计单位 TkJ[N4'0
124.addressee of the audit report 审计报告的收件人 #?V rt,n
125.unqualified opinion 无保留意见 N/ f7"~+`
126.qualified opinion 保留意见 wJNm}Wf
127.disclaimer of opinion 无法表示意见 Ij$C@hH
128.adverse opinion 否定意见