61.assessed level of material misstatement risk 重大错报风险的评估水平 L*Xn!d%
62.simall business 小规模企业 F;}?O==H;
63.accounting system 会计系统 @| qnD
64.test of control 控制测试 1DN,
65.walk-through test 穿行测试 +);o{wfW
66.communication 沟通 :Dw;RcZQ
67.flow chart 流程图 v5RS <?o
68.reperformance of internal control 重新执行 ?9
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69.audit evidence 审计证据 (;+JM*c2N
70.substantive procedures 实质性程序 r"zW=9 O=
71.assertions 认定 aG?'F`UQ
72.esistence 存在 HkGzyDt
73.occurrence 发生 hnmFhJ !g
74.completeness 完整性 3q{H=6
75.rights and obligations 权利和义务 ]nEN3RJ
76.valuation and allocation 计价和分摊 ZZ)bTLu
77.cutoff 截止 6^s]2mMfk
78.accuracy 准确性 &B/cy<;y,
79.classification 分类 8HxB\ !0F?
80.inspection 检查 k;#$Oxa>t=
81.supervision of counting 监盘 ?,;|*A
82.observation 观察 qL ,QsRwN
83.confirmation 函证 8~Rja
84.computation 计算 2u~0B +)K/
85.analytical procedures 分析程序 sbQmPV
86.vouch 核对 PQlG!
87.trace 追查 BAx)R6kS;
88.audit sampling 审计抽样 U"<Z^)
89.error 误差 x\3tSP7Vp
90.expected error 预期误差 hJrxb<9@Y0
91.population 总体 )jn|+M
92.sampling risk 抽样风险 l)Q,*i
93.non- sampling risk 非抽样风险 U3&*,xeU@H
94.sampling unit 抽样单位 (IAl$IP63s
95.statistical sampling 统计抽样 7E%ehM6Y
96.tolerable error 可容忍误差 GKZn|<Y|{c
97.the risk of under reliance 信赖不足风险 -$.$6"]
98.the risk of over reliance 信赖过度风险 D-8%lGS
99.the risk of incorrect rejection 误拒风险 DOw<
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100. the risk of incorrect acceptance 误受风险 ]j}zN2[A
101.working trial balance 试算平衡表 s@'};E^]@r
102.index and cross-referencing 索引和交叉索引 BB1'B-O
103.cash receipt 现金收入 v'TkKwl
104.cash disbursement 现金支出 P zzX Ds6
105.bank statement 银行对账单 I`5F&8J{
106.bank reconciliation 银行存款余额调节表 [64K?l0&
107.balance sheet date 资产负债表日 |0b$60m$!t
108.net realizable value 可变现净值 o%+KS5v!
109.storeroom 仓库 EJNj.c-#
110.sale invoice 销售发票 yaa+j8s]
111.price list 价目表 nsaf6y&E
112.positive confirmation request 积极式询证函 w-HgC
113.negative confirmation request 消极式询证函 tV[?WA[xt
114.purchase requisition 请购单
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115.receiving report 验收报告 bsR^H5O@
116.gross margin 毛利 *J 7>6N:-
117.manufacturing overhead 制造费用 +)qPUKb?
118.material requisition 领料单 13}=;4O
119.inventory-taking 存货盘点 6aX m9J
120.bond certificate 债券 Bb}JyT
121.stock certificate 股票 7Aq4YjbX
122.audit report 审计报告 XqyfeY5t
123.entity 被审计单位 eOZA2
124.addressee of the audit report 审计报告的收件人 _U.8
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125.unqualified opinion 无保留意见 #ie{!Mh
126.qualified opinion 保留意见 9 /t}S6b{
127.disclaimer of opinion 无法表示意见 %_@8f|# ,M
128.adverse opinion 否定意见