61.assessed level of material misstatement risk 重大错报风险的评估水平 MO0NNVVi%U
62.simall business 小规模企业 0bM_EC
63.accounting system 会计系统 b<~-s sL7a
64.test of control 控制测试 p\&/m
65.walk-through test 穿行测试 R"V90b Cf
66.communication 沟通 rMi\#[oB
67.flow chart 流程图 |[Fb&x
68.reperformance of internal control 重新执行 S-88m/"]s
69.audit evidence 审计证据 3
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70.substantive procedures 实质性程序 #gO[di0WhC
71.assertions 认定 1' U
72.esistence 存在 ;Vat\,45pg
73.occurrence 发生 vm_]X{80;
74.completeness 完整性 m2jts(stp
75.rights and obligations 权利和义务 1h?ve,$
76.valuation and allocation 计价和分摊 un_NBv}
77.cutoff 截止 m^!j)\sM5
78.accuracy 准确性 R$hIgw+p[
79.classification 分类 4n6AK`E
80.inspection 检查 ,++HiYOG}e
81.supervision of counting 监盘 gmbRH5k
82.observation 观察 5l1R")0`t_
83.confirmation 函证 aH?Ygzw
84.computation 计算 *>:phs~r{
85.analytical procedures 分析程序 \f?
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86.vouch 核对 P@ew' JL%
87.trace 追查 'QG`^@Z
88.audit sampling 审计抽样 /~w*)e)
89.error 误差 l3>e-kP
90.expected error 预期误差 bRy(`
91.population 总体 1g{}O^ul
92.sampling risk 抽样风险 ;Y;r%DJ
93.non- sampling risk 非抽样风险 f0sLe 3
94.sampling unit 抽样单位 G&^8)S@1
95.statistical sampling 统计抽样 6384$mT,S
96.tolerable error 可容忍误差 {{Ox%Zm
97.the risk of under reliance 信赖不足风险 Z/G#3-5)p
98.the risk of over reliance 信赖过度风险 L<@*6QH
99.the risk of incorrect rejection 误拒风险 xw}yl4WT{
100. the risk of incorrect acceptance 误受风险 B2Y.1mXq
101.working trial balance 试算平衡表 GkI'.
102.index and cross-referencing 索引和交叉索引 #0b:5.vy
103.cash receipt 现金收入 -o%? ]S
104.cash disbursement 现金支出 6c-3+,Y"#
105.bank statement 银行对账单 c86KDEF
106.bank reconciliation 银行存款余额调节表 [(x*!,=
107.balance sheet date 资产负债表日 `i
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108.net realizable value 可变现净值 gR# k'
109.storeroom 仓库 6R<+_e+v
110.sale invoice 销售发票 y*+8Z&i.:
111.price list 价目表 FqA
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112.positive confirmation request 积极式询证函 Ut\:jV=f
113.negative confirmation request 消极式询证函 ub~ t
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114.purchase requisition 请购单 .(q'7Q Z/
115.receiving report 验收报告 v:4j3J$z
116.gross margin 毛利 !;,\HvEZYw
117.manufacturing overhead 制造费用 nL=+`aq_
118.material requisition 领料单 y4h
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119.inventory-taking 存货盘点 X;W0r5T
120.bond certificate 债券 T.;{f{
121.stock certificate 股票 E,.PT^au
122.audit report 审计报告 TYGI
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123.entity 被审计单位 lL:!d.{
124.addressee of the audit report 审计报告的收件人 Itr4Pr
125.unqualified opinion 无保留意见 bpZA%{GS
126.qualified opinion 保留意见 a)pc+w#
127.disclaimer of opinion 无法表示意见 07:V[@'
128.adverse opinion 否定意见