61.assessed level of material misstatement risk 重大错报风险的评估水平 v
F;%#P
62.simall business 小规模企业 \+g95|[/
63.accounting system 会计系统 TUiXE~8=
64.test of control 控制测试 13Ee"r
65.walk-through test 穿行测试 CBTa9|57
66.communication 沟通 xS,#TU;)Ol
67.flow chart 流程图 _~DFZt@T
68.reperformance of internal control 重新执行 ^6ZA2-f/<8
69.audit evidence 审计证据 g/4.^c
70.substantive procedures 实质性程序 -iS\3P.
71.assertions 认定 G)?O!(_
72.esistence 存在 F#Oqa^$(
73.occurrence 发生 3M(:}c
74.completeness 完整性 r$6z{Na\[
75.rights and obligations 权利和义务 3
$Uv
76.valuation and allocation 计价和分摊 g R(*lXm5w
77.cutoff 截止 5sx-u!7
78.accuracy 准确性 G;MgrA#\
79.classification 分类 ])a?ri
80.inspection 检查 ){")RrD(
81.supervision of counting 监盘 OXzJ%&h
82.observation 观察 o;\0xuM@
83.confirmation 函证 c% 0h!zF
84.computation 计算 -rlxxLT+
85.analytical procedures 分析程序 |9!3{3
86.vouch 核对 OlFls 8#>
87.trace 追查 6pQ#Zg()vp
88.audit sampling 审计抽样 o_EXbS]C
89.error 误差 j+J)S1
90.expected error 预期误差 9+SeG\Th
91.population 总体 JB'q_dS}
92.sampling risk 抽样风险 X1i6CEa<
93.non- sampling risk 非抽样风险 zie])_8|h
94.sampling unit 抽样单位 {`~{%2ayq7
95.statistical sampling 统计抽样 g{f1JTJ7
96.tolerable error 可容忍误差 !/['wv@
97.the risk of under reliance 信赖不足风险 uyxU>yHV<g
98.the risk of over reliance 信赖过度风险 ."PR Z,
99.the risk of incorrect rejection 误拒风险 Cfb/f]*M
100. the risk of incorrect acceptance 误受风险 c:51In|~{C
101.working trial balance 试算平衡表 VA)3=82n
102.index and cross-referencing 索引和交叉索引 ?U2ed)zzw
103.cash receipt 现金收入 OHqLMBW!!
104.cash disbursement 现金支出 &H,j
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105.bank statement 银行对账单 kte
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106.bank reconciliation 银行存款余额调节表 PT|^RF%fT
107.balance sheet date 资产负债表日 @k,u xe-
108.net realizable value 可变现净值 VE6T&fz`
109.storeroom 仓库 \y:
0+s/
110.sale invoice 销售发票 b2H!{a"
111.price list 价目表 ?a~=CC@
112.positive confirmation request 积极式询证函 ||}|=Sz
113.negative confirmation request 消极式询证函 lyIstfRh15
114.purchase requisition 请购单 RoLUPy9U
115.receiving report 验收报告 <k5FlvE2
116.gross margin 毛利 KcfW+>W3
117.manufacturing overhead 制造费用 /[GOs*{zB
118.material requisition 领料单 CjOaw$s
119.inventory-taking 存货盘点 :4<+)r26
120.bond certificate 债券 (OYR, [*
121.stock certificate 股票 Q{H88g^=J
122.audit report 审计报告 %7O`]ik:
123.entity 被审计单位 %g0"Kj5
124.addressee of the audit report 审计报告的收件人 /,/T{V[
125.unqualified opinion 无保留意见 -t?S:9[w
126.qualified opinion 保留意见 2A
DUJ
127.disclaimer of opinion 无法表示意见 -deY,%
128.adverse opinion 否定意见