61.assessed level of material misstatement risk 重大错报风险的评估水平 +)LCYDRV7
62.simall business 小规模企业 }bSDhMV;
63.accounting system 会计系统 d$"?8r4:K
64.test of control 控制测试 pu5%$}dBE
65.walk-through test 穿行测试 jZD)c_'U
66.communication 沟通 ^a<kp69qS
67.flow chart 流程图 i+F*vTM2,
68.reperformance of internal control 重新执行 1'N<ITb
69.audit evidence 审计证据 ?)T@qn+
70.substantive procedures 实质性程序 ..zX
71.assertions 认定 l(W?]{C[%
72.esistence 存在 *d`KD64
73.occurrence 发生 [(eX\kL
74.completeness 完整性 &u~Pp=kv
75.rights and obligations 权利和义务 ZZ L@UO>:
76.valuation and allocation 计价和分摊 Zrp-Hv27,,
77.cutoff 截止 aIDv~#l
78.accuracy 准确性 3b|=V
79.classification 分类 a?yU;IKJ
80.inspection 检查 #^BttI
81.supervision of counting 监盘 5KP\ #Y
82.observation 观察 XhA tf@n
83.confirmation 函证 Np i)R)
84.computation 计算 *nYg-)
85.analytical procedures 分析程序 .9N7`
86.vouch 核对 uq;yR[w"
87.trace 追查 I,<?Kv
88.audit sampling 审计抽样 $s4.Aj
89.error 误差 684d&\(s
90.expected error 预期误差 *{P/3yH
91.population 总体 ;6~5FTmV
92.sampling risk 抽样风险 >c Lh$;l
93.non- sampling risk 非抽样风险 Oi zj|'
94.sampling unit 抽样单位 \|6VGh \Z
95.statistical sampling 统计抽样 :Nv7Wt!
96.tolerable error 可容忍误差 |j81?4<)v
97.the risk of under reliance 信赖不足风险 %<!YjJ
98.the risk of over reliance 信赖过度风险 wZN_YFwQ
99.the risk of incorrect rejection 误拒风险 5\=
y9Z- x
100. the risk of incorrect acceptance 误受风险 $8xb|S[
101.working trial balance 试算平衡表 YCQ$X
102.index and cross-referencing 索引和交叉索引 _m[DieR
103.cash receipt 现金收入 '
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104.cash disbursement 现金支出 C JER&"em7
105.bank statement 银行对账单 PZ`11#bbm
106.bank reconciliation 银行存款余额调节表 Q4hY\\Hi
107.balance sheet date 资产负债表日 %B( rW?p&
108.net realizable value 可变现净值 J8i,[,KcE
109.storeroom 仓库 ~\AF\n%
110.sale invoice 销售发票 ":vEWp+g
111.price list 价目表 .izq}q*P
112.positive confirmation request 积极式询证函 gnjhy1o
113.negative confirmation request 消极式询证函 ;g? |y(xv
114.purchase requisition 请购单 @"MQ6u G>
115.receiving report 验收报告 ]ly" K!1,
116.gross margin 毛利 tv.<pP9-C
117.manufacturing overhead 制造费用 G<Eb~].1'
118.material requisition 领料单 92t.@!m`
119.inventory-taking 存货盘点 ~bCA8
120.bond certificate 债券 2,F9P+
121.stock certificate 股票 XL^05
122.audit report 审计报告 \
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123.entity 被审计单位 -F[@)$
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124.addressee of the audit report 审计报告的收件人 DJ@n$G`^^
125.unqualified opinion 无保留意见 )-emSV0zE
126.qualified opinion 保留意见 YcX\t6VK
127.disclaimer of opinion 无法表示意见 9$Z0mz k
128.adverse opinion 否定意见