61.assessed level of material misstatement risk 重大错报风险的评估水平 d0 V>;Q
62.simall business 小规模企业 .3|9 ~]
63.accounting system 会计系统 Ti3BlWQH
64.test of control 控制测试 |7`Vw Z
65.walk-through test 穿行测试 g@Ni!U"_c
66.communication 沟通 ;$&-c/]F#
67.flow chart 流程图 g-p
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68.reperformance of internal control 重新执行 yekIw
69.audit evidence 审计证据 N`Bt|#R
70.substantive procedures 实质性程序 EkSTN
71.assertions 认定 v[a#>!;s
72.esistence 存在 +X*`}-3
73.occurrence 发生 fr#lH3
74.completeness 完整性 HqXo;`Yy}
75.rights and obligations 权利和义务 fSqbGoIQ
76.valuation and allocation 计价和分摊 U*&ZQw
77.cutoff 截止 50DPzn
78.accuracy 准确性 4(aesZ8h
79.classification 分类 jm-0]ugY&`
80.inspection 检查 E
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81.supervision of counting 监盘 &YT7>z,
82.observation 观察 o~-X7)]
83.confirmation 函证 u\e#_*>
84.computation 计算 k@8#By l|
85.analytical procedures 分析程序 ^CK)q2K>[
86.vouch 核对 )b%c]!
87.trace 追查 +rT(
88.audit sampling 审计抽样 %UQ?k:aWp|
89.error 误差 T![K
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90.expected error 预期误差 #>v7"
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91.population 总体 'hekCZZ_I
92.sampling risk 抽样风险 :x{Q
93.non- sampling risk 非抽样风险 4{vd6T}V!
94.sampling unit 抽样单位 ,K9UT#h
95.statistical sampling 统计抽样 9wq%Fnt
96.tolerable error 可容忍误差 $k`8Zx w
97.the risk of under reliance 信赖不足风险 T),:8/
98.the risk of over reliance 信赖过度风险 QhGg^h%6
99.the risk of incorrect rejection 误拒风险 HQ
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100. the risk of incorrect acceptance 误受风险 }a9C/t3
101.working trial balance 试算平衡表 i`>X5Da5
102.index and cross-referencing 索引和交叉索引 DYWC]*
103.cash receipt 现金收入 <{)
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104.cash disbursement 现金支出 Mt
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105.bank statement 银行对账单 W1@;94Sb~
106.bank reconciliation 银行存款余额调节表 Vd?v"2S(9
107.balance sheet date 资产负债表日 R82Y&s;
108.net realizable value 可变现净值 pt4xUu{
109.storeroom 仓库 R{[Q+y'E
110.sale invoice 销售发票 ^z^>]Qd
111.price list 价目表 '.K,EM!-~h
112.positive confirmation request 积极式询证函 KvD$`"L/CT
113.negative confirmation request 消极式询证函 N/%#GfXx
114.purchase requisition 请购单 *.*:(7`
115.receiving report 验收报告 .HQ<6k:
116.gross margin 毛利 'u3+k.
117.manufacturing overhead 制造费用 9#(QS+q~
118.material requisition 领料单 5{g9Wh[
119.inventory-taking 存货盘点 Pu^~]^W)
120.bond certificate 债券 KB"iF}\P0
121.stock certificate 股票 AfEEYP)N
122.audit report 审计报告 =a!6EkX
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123.entity 被审计单位 2:N_c\Vi
124.addressee of the audit report 审计报告的收件人 m4DH90~a8
125.unqualified opinion 无保留意见 \Zv =?\
126.qualified opinion 保留意见 h]Oplp4\W
127.disclaimer of opinion 无法表示意见 5qr!OEF2
128.adverse opinion 否定意见