61.assessed level of material misstatement risk 重大错报风险的评估水平 9'*7 (j;
62.simall business 小规模企业 'C5id7O&
63.accounting system 会计系统 E&8Nh J
64.test of control 控制测试 H_?rbz} o
65.walk-through test 穿行测试 nI3p`N8j*
66.communication 沟通 27!FB@k-
67.flow chart 流程图 cy^=!EfA
68.reperformance of internal control 重新执行 $5XAS
69.audit evidence 审计证据 w'TAM"D`
70.substantive procedures 实质性程序 Z
Xx1S?u
71.assertions 认定 0z/*JVka
72.esistence 存在 FtTq*[a
73.occurrence 发生 p)
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74.completeness 完整性 H@(O{ 9Yl;
75.rights and obligations 权利和义务 4v_Ac;
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76.valuation and allocation 计价和分摊 x'L=p01
77.cutoff 截止 naR<
78.accuracy 准确性 &@6xu{o
79.classification 分类 Z1,rN#p9
80.inspection 检查 8c) eaDu
81.supervision of counting 监盘 M@T{uo
82.observation 观察 iDDJJ>F26
83.confirmation 函证 ~|"Vl<9
84.computation 计算 5qM$ahN3wH
85.analytical procedures 分析程序 %2:UsI
86.vouch 核对 +QN4hJK
87.trace 追查 Ts.2\-+3
88.audit sampling 审计抽样 RL` jaS?V
89.error 误差 +mrLMbBiD
90.expected error 预期误差 |Z>-<]p9g
91.population 总体 #]dm/WzY
92.sampling risk 抽样风险 & R_?6*n
93.non- sampling risk 非抽样风险 yhKH}
kR
94.sampling unit 抽样单位 6)1PDlB
95.statistical sampling 统计抽样 )1
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96.tolerable error 可容忍误差 X2V+cre
97.the risk of under reliance 信赖不足风险 J?V$V
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98.the risk of over reliance 信赖过度风险 $2W#'_K+
99.the risk of incorrect rejection 误拒风险 !/,oQoG
100. the risk of incorrect acceptance 误受风险 xuUEJ
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101.working trial balance 试算平衡表 qIJc\
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102.index and cross-referencing 索引和交叉索引 B=O zP+
103.cash receipt 现金收入 [0Xuo
104.cash disbursement 现金支出 vN(~}gOd\
105.bank statement 银行对账单 O[ z0+Q?6Z
106.bank reconciliation 银行存款余额调节表 bkdXBCBx?
107.balance sheet date 资产负债表日 "" UyfC[
108.net realizable value 可变现净值 Gbhw7
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109.storeroom 仓库 H@-q NjM
110.sale invoice 销售发票 mP*$wE9b,:
111.price list 价目表 Pyuul4(
112.positive confirmation request 积极式询证函 Il&FC
113.negative confirmation request 消极式询证函 KH,f'`
114.purchase requisition 请购单 d*|RF
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115.receiving report 验收报告 V
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116.gross margin 毛利 L--
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117.manufacturing overhead 制造费用 9"^ib9M
118.material requisition 领料单 ,esEh5=Ir
119.inventory-taking 存货盘点 !BVCuuM>w
120.bond certificate 债券 .QP`Qn6 (P
121.stock certificate 股票 -G>J
122.audit report 审计报告 /}1|'?P
123.entity 被审计单位 <h#7;o
124.addressee of the audit report 审计报告的收件人 3PkZXeH/
125.unqualified opinion 无保留意见 oOprzxf"+Z
126.qualified opinion 保留意见 BPj?l
127.disclaimer of opinion 无法表示意见 ,~cK]!:>s
128.adverse opinion 否定意见