61.assessed level of material misstatement risk 重大错报风险的评估水平 'bu )M1OLi
62.simall business 小规模企业 #E$X,[ZFo
63.accounting system 会计系统 #0"~G][#
64.test of control 控制测试 O1P=#l iYX
65.walk-through test 穿行测试 HpW 42
66.communication 沟通 aeP[+ I9
67.flow chart 流程图 mdbp8,O
68.reperformance of internal control 重新执行 +dW|^I{H}
69.audit evidence 审计证据 jQh^WmN
70.substantive procedures 实质性程序 '#\1uXM1U?
71.assertions 认定 x_MJJ(q8g
72.esistence 存在 / T
c=
73.occurrence 发生 "Fnq>iR-
74.completeness 完整性 T!2=*~A
75.rights and obligations 权利和义务 9YN?
76.valuation and allocation 计价和分摊 cYNV\b4-
77.cutoff 截止 gfa[4
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78.accuracy 准确性 xJwG=$o
79.classification 分类 /rc%O*R
80.inspection 检查 p(JlvJjo
81.supervision of counting 监盘 f{&bOF v
82.observation 观察 9X}I>
83.confirmation 函证 kkCZNQ~I
84.computation 计算 mD58T2Z
85.analytical procedures 分析程序 {b)~V3rsY
86.vouch 核对 ,
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87.trace 追查 |L6&Gf]#5
88.audit sampling 审计抽样 If-_?wZe
89.error 误差 `#mK*Buem}
90.expected error 预期误差 Vw{*P2v)
91.population 总体 d_z59
92.sampling risk 抽样风险 Ex
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93.non- sampling risk 非抽样风险 'gMfN
94.sampling unit 抽样单位 ]j<Bo4~Il
95.statistical sampling 统计抽样 +A8j@d#:
96.tolerable error 可容忍误差 SA"p\}"
97.the risk of under reliance 信赖不足风险 #*%q'gyHT
98.the risk of over reliance 信赖过度风险 C.Uju`3
99.the risk of incorrect rejection 误拒风险 IE2"rQ T
100. the risk of incorrect acceptance 误受风险 RFaSwf,5n
101.working trial balance 试算平衡表 1bnBji
102.index and cross-referencing 索引和交叉索引 XGrue6ya
103.cash receipt 现金收入 v Gy8Qu>
104.cash disbursement 现金支出 Z.PBu|Kx
105.bank statement 银行对账单 g"VMeW^
106.bank reconciliation 银行存款余额调节表 / |r
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107.balance sheet date 资产负债表日 ,:Z^$
108.net realizable value 可变现净值 J3R
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109.storeroom 仓库 ,:2'YB
110.sale invoice 销售发票 ;,h/
111.price list 价目表 &[Xu!LP
112.positive confirmation request 积极式询证函 y046:@v(
113.negative confirmation request 消极式询证函 8IQtz2
114.purchase requisition 请购单 [Nm4sI11
115.receiving report 验收报告 kOwMs<1J
116.gross margin 毛利 1{x.xi"A/
117.manufacturing overhead 制造费用 {Ro2ouQ!V
118.material requisition 领料单 N2r/ho}8
119.inventory-taking 存货盘点 rqPo)AL
120.bond certificate 债券 9pn>-1N
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121.stock certificate 股票 Ws U)Y&
122.audit report 审计报告 9m2, qr|
123.entity 被审计单位 S[3iA~)Z-
124.addressee of the audit report 审计报告的收件人 796\jf$
125.unqualified opinion 无保留意见 =ac_,]z
126.qualified opinion 保留意见 (IqZ@->nw
127.disclaimer of opinion 无法表示意见 3f.b\4 U
128.adverse opinion 否定意见