61.assessed level of material misstatement risk 重大错报风险的评估水平 v{1g`E
62.simall business 小规模企业 e2nZwPH
63.accounting system 会计系统 4RQ38%> >j
64.test of control 控制测试 67Tu8I/r
65.walk-through test 穿行测试 hOIg7=v
66.communication 沟通 wc}x
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67.flow chart 流程图 v=uQ8_0~N
68.reperformance of internal control 重新执行 _ qQ
69.audit evidence 审计证据 :
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70.substantive procedures 实质性程序 U&$I!80.
71.assertions 认定 chuJj
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72.esistence 存在 Tn3C0
73.occurrence 发生 5(Q-||J
74.completeness 完整性 [P)](8nR[
75.rights and obligations 权利和义务 R
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76.valuation and allocation 计价和分摊 bgInIe
77.cutoff 截止 @k:@mzB7R
78.accuracy 准确性
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79.classification 分类 4l/~::y
80.inspection 检查 r|3u]rt
81.supervision of counting 监盘 iN@|08
82.observation 观察 J04R,B
83.confirmation 函证 -/7@ A
84.computation 计算
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85.analytical procedures 分析程序 +}-cvM/*
86.vouch 核对 aH500
87.trace 追查 8L@@UUjr
88.audit sampling 审计抽样 &(x>J:b
89.error 误差 k5
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90.expected error 预期误差 '@QK<!%,
91.population 总体 "(+aWvb
92.sampling risk 抽样风险 O=1#KNS
93.non- sampling risk 非抽样风险 ]InDcE
94.sampling unit 抽样单位 6H|T )
95.statistical sampling 统计抽样 $7Lcn9?G
96.tolerable error 可容忍误差 xkaed
97.the risk of under reliance 信赖不足风险 (i@(ZG]/
98.the risk of over reliance 信赖过度风险 w;Pe_m7\EO
99.the risk of incorrect rejection 误拒风险 N,cj[6;T%
100. the risk of incorrect acceptance 误受风险 ;q<:iaY9
101.working trial balance 试算平衡表 k@9q5lu;T
102.index and cross-referencing 索引和交叉索引 ]b^bc2:
103.cash receipt 现金收入 V5I xZn%
104.cash disbursement 现金支出 D6FG$SV
105.bank statement 银行对账单 &v r0{]V^
106.bank reconciliation 银行存款余额调节表 @c,=c+-
107.balance sheet date 资产负债表日 -]Oi/i, {
108.net realizable value 可变现净值 W5RZsS]
109.storeroom 仓库 Oo
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110.sale invoice 销售发票 0@#d($'1?Z
111.price list 价目表 JCITIjD7=
112.positive confirmation request 积极式询证函 k0DX|O8mXV
113.negative confirmation request 消极式询证函 x C>>K6Nb
114.purchase requisition 请购单 -]MZP:s
115.receiving report 验收报告 LFQPysC
116.gross margin 毛利 7q^a@5f BG
117.manufacturing overhead 制造费用 M""X_~&I"
118.material requisition 领料单 .lppT)P
119.inventory-taking 存货盘点 o6:p2W
120.bond certificate 债券 ~eGtoEY
121.stock certificate 股票 m] IN-'
122.audit report 审计报告 YW-Ge
123.entity 被审计单位 `XbV*{7
124.addressee of the audit report 审计报告的收件人 2FTJxSC
125.unqualified opinion 无保留意见 ?~~,?Uxw!
126.qualified opinion 保留意见 \,b_8^
127.disclaimer of opinion 无法表示意见 Uw>g^[V;
128.adverse opinion 否定意见