61.assessed level of material misstatement risk 重大错报风险的评估水平 "Jwz.,Y\
62.simall business 小规模企业 \bsm#vY,
63.accounting system 会计系统 qB:`tHy
64.test of control 控制测试 |kd^]!_
65.walk-through test 穿行测试 <5#e.w
66.communication 沟通 $_ i41f[
67.flow chart 流程图 X@G`AD'.M
68.reperformance of internal control 重新执行 MmK\|CtV
69.audit evidence 审计证据 x!jhWX
70.substantive procedures 实质性程序 A^Zs?<C-
71.assertions 认定 ;8v5 qz
72.esistence 存在 PaZYs~EO
73.occurrence 发生 8`~]9ej
74.completeness 完整性 950b9Vn&
75.rights and obligations 权利和义务 Rq9gtx8,=
76.valuation and allocation 计价和分摊 '
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77.cutoff 截止 W!(Q_B
78.accuracy 准确性 a&[n Vu+
79.classification 分类 Xo5L:(?K
80.inspection 检查 19vD(KC<
81.supervision of counting 监盘 KqUFf@W
82.observation 观察 [KKoEZ
83.confirmation 函证 t(yv
84.computation 计算 ?l (hS\N,
85.analytical procedures 分析程序 [n"<(~
86.vouch 核对 wf4Q}l2,d
87.trace 追查 {8MF
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88.audit sampling 审计抽样 Ll`apKr
89.error 误差 `otQ'e~+t
90.expected error 预期误差 YH>n{o;-
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91.population 总体 S=2,jPX2r
92.sampling risk 抽样风险 *T
lv'E.M
93.non- sampling risk 非抽样风险 [Wh 43Z
94.sampling unit 抽样单位 6\K)\
95.statistical sampling 统计抽样 #? *jdN:
96.tolerable error 可容忍误差 ;:4puv+]
97.the risk of under reliance 信赖不足风险 O?!"15
98.the risk of over reliance 信赖过度风险 ep!.kA=\
99.the risk of incorrect rejection 误拒风险 t]ZSo-
100. the risk of incorrect acceptance 误受风险 qSd
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101.working trial balance 试算平衡表 }VGiT~2$
102.index and cross-referencing 索引和交叉索引 9s)oC$\
103.cash receipt 现金收入 V_pBM
104.cash disbursement 现金支出 S`G\Cd;5
105.bank statement 银行对账单 WKf~K4BL>
106.bank reconciliation 银行存款余额调节表 ]*|K8&jxl
107.balance sheet date 资产负债表日 +=_Pl7?
108.net realizable value 可变现净值 ;D1IhDC
109.storeroom 仓库 }NXESZYoi
110.sale invoice 销售发票 y)}aySQK^
111.price list 价目表 +9X[gef8
112.positive confirmation request 积极式询证函 p1nA7;B-m
113.negative confirmation request 消极式询证函 hA8 zXk/'8
114.purchase requisition 请购单 kWd'gftQ
115.receiving report 验收报告 gg(U}L
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116.gross margin 毛利 f+V':qz
117.manufacturing overhead 制造费用 :9b RuUm
118.material requisition 领料单 NP8TF*5V
119.inventory-taking 存货盘点 PwW @I~@>
120.bond certificate 债券 FScQS.qF
121.stock certificate 股票 1N+#(<x@,
122.audit report 审计报告 1 GdD
123.entity 被审计单位 ]YP?bP,:
124.addressee of the audit report 审计报告的收件人 |@BN+o;`Om
125.unqualified opinion 无保留意见 q~n2VU4L*
126.qualified opinion 保留意见 d
eg>m?Y
127.disclaimer of opinion 无法表示意见 b nGA.b
128.adverse opinion 否定意见