61.assessed level of material misstatement risk 重大错报风险的评估水平 #dgWXO
62.simall business 小规模企业 9v<Sng
63.accounting system 会计系统 )
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64.test of control 控制测试 Y)I8(g}0
65.walk-through test 穿行测试 &`'gO
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66.communication 沟通 ^L<*ggw
67.flow chart 流程图 zz4A,XrD
68.reperformance of internal control 重新执行 b]h]h1~hHH
69.audit evidence 审计证据 x@]pUA1
70.substantive procedures 实质性程序 ^f,('0p->
71.assertions 认定 Q`}n;DV
72.esistence 存在 1=t\|Th-
73.occurrence 发生 X;ZR"YgT
74.completeness 完整性 )ccdfSe
75.rights and obligations 权利和义务 ^vJ PeoW
76.valuation and allocation 计价和分摊 t*)-p:29h
77.cutoff 截止 zAxwM-`
78.accuracy 准确性 _;BN;].
79.classification 分类 tU%-t
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80.inspection 检查 \8!&XcA
81.supervision of counting 监盘 4{\h53j$
82.observation 观察 {Z_Pry$6
83.confirmation 函证 /.\$%bua
84.computation 计算 S{NfU/:
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85.analytical procedures 分析程序 4565U
86.vouch 核对 ]AGJPuX
87.trace 追查 UP]J`\$o
88.audit sampling 审计抽样 (r^IW{IndX
89.error 误差 e.0vh?{\
90.expected error 预期误差 S`"M;%T
91.population 总体 <&o
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92.sampling risk 抽样风险 15r<n
93.non- sampling risk 非抽样风险 1!/
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94.sampling unit 抽样单位 E$FXs~a
95.statistical sampling 统计抽样 yV xR||e
96.tolerable error 可容忍误差 )(&g\
97.the risk of under reliance 信赖不足风险 qx"?')+
98.the risk of over reliance 信赖过度风险 NDRk%_Eu(
99.the risk of incorrect rejection 误拒风险 'C~NQ{1TV
100. the risk of incorrect acceptance 误受风险 PL
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101.working trial balance 试算平衡表 sDCa&"6+@
102.index and cross-referencing 索引和交叉索引 C<6IiF[>%
103.cash receipt 现金收入 ~`{HWmah
104.cash disbursement 现金支出 9`)NFy?
105.bank statement 银行对账单 P,O9On
106.bank reconciliation 银行存款余额调节表 ,7pO-:*g
107.balance sheet date 资产负债表日 3yXF|
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108.net realizable value 可变现净值 'MM#nQ\(
109.storeroom 仓库 ~"5WQK`@
110.sale invoice 销售发票 `ge{KB;*n#
111.price list 价目表 fj 19U9R
112.positive confirmation request 积极式询证函 f$k#\=2%
113.negative confirmation request 消极式询证函 XTyn[n
114.purchase requisition 请购单 0}Xkj)R,
115.receiving report 验收报告 { >Y< !
116.gross margin 毛利 11
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117.manufacturing overhead 制造费用 Gr#p QE2;
118.material requisition 领料单 awXL}m[_!
119.inventory-taking 存货盘点 xGqe )M>8?
120.bond certificate 债券 q]5"V>D \
121.stock certificate 股票 -Tk~c1I#`
122.audit report 审计报告 a7q-*%+d5
123.entity 被审计单位 :f^O!^N
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 ;'pEzz?k"
126.qualified opinion 保留意见 }{Lf 4|8
127.disclaimer of opinion 无法表示意见 $;+B)#
128.adverse opinion 否定意见