61.assessed level of material misstatement risk 重大错报风险的评估水平 )11W)G`w
62.simall business 小规模企业 }c%
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63.accounting system 会计系统 ,r=re!QI7
64.test of control 控制测试 ',ZF5T5z@
65.walk-through test 穿行测试 #~k[ 6YR 0
66.communication 沟通 Uoji@
67.flow chart 流程图 \"x>JW4w
68.reperformance of internal control 重新执行 Ma6W@S
69.audit evidence 审计证据 -U-P}6^
70.substantive procedures 实质性程序 MzzKJ;wbC6
71.assertions 认定 Qz+sT6js-
72.esistence 存在 "MnSJ2
73.occurrence 发生 s+,&|;Q
74.completeness 完整性 0xCz'mJ
75.rights and obligations 权利和义务 Es.nHN^]%K
76.valuation and allocation 计价和分摊 sDC*J\X
77.cutoff 截止 .9h)bf+
78.accuracy 准确性 uZIJoT
79.classification 分类 _D,eyP9P
80.inspection 检查 3;_
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81.supervision of counting 监盘 Jdj?I'XtY
82.observation 观察 81F,Y)x.
83.confirmation 函证 ^.goO]
84.computation 计算 8IGt4UF&?
85.analytical procedures 分析程序 XE rUS80
86.vouch 核对 CzVmNy)kl
87.trace 追查 T8XY fcc*h
88.audit sampling 审计抽样 ``|AgIg
89.error 误差 h*w6/ZL1
90.expected error 预期误差 ;..o7I
91.population 总体 a1c1k}
92.sampling risk 抽样风险 ?j{C*|yHO
93.non- sampling risk 非抽样风险 qX#MV>1
94.sampling unit 抽样单位 _xrwu;o0}
95.statistical sampling 统计抽样 U)D[]BVg
96.tolerable error 可容忍误差 A
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97.the risk of under reliance 信赖不足风险 t6lE#<xZV;
98.the risk of over reliance 信赖过度风险 vl:J40Kfn
99.the risk of incorrect rejection 误拒风险 XOy2lJ/
100. the risk of incorrect acceptance 误受风险 W5pb;74|
101.working trial balance 试算平衡表 '6-$Xq0^E
102.index and cross-referencing 索引和交叉索引 YF[f Z
103.cash receipt 现金收入 Gy"%R-j7
104.cash disbursement 现金支出 7G93,dJ
105.bank statement 银行对账单 KE}H&1PjU
106.bank reconciliation 银行存款余额调节表 M \D]ml~
107.balance sheet date 资产负债表日 |<
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108.net realizable value 可变现净值 Ug%_@t/?
109.storeroom 仓库 g(hOg~S\E
110.sale invoice 销售发票 _P7tnXww
111.price list 价目表 9$1)k;ChP/
112.positive confirmation request 积极式询证函 *>q/WLR
113.negative confirmation request 消极式询证函 ,EpH4*e
114.purchase requisition 请购单 6'C2SihYp
115.receiving report 验收报告 h|;qG)f^
116.gross margin 毛利 m:+8J,jW
117.manufacturing overhead 制造费用 w?y6
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118.material requisition 领料单 o[\HOe~;
119.inventory-taking 存货盘点 #8h;Bj
120.bond certificate 债券 gTf|^?vd
121.stock certificate 股票 ?1I GYyu!
122.audit report 审计报告 BR5BJX
123.entity 被审计单位 `>lzlEhKV
124.addressee of the audit report 审计报告的收件人 Y&.UIosWb
125.unqualified opinion 无保留意见 {~Tg7<\L
126.qualified opinion 保留意见 uJU*")\V
127.disclaimer of opinion 无法表示意见 1wj:aD?g
128.adverse opinion 否定意见