61.assessed level of material misstatement risk 重大错报风险的评估水平 X9/]<Y<!
62.simall business 小规模企业 (5R_q.Wu
63.accounting system 会计系统
v+qHH8
64.test of control 控制测试 $<v{$UOh
65.walk-through test 穿行测试 <WGx
6{
66.communication 沟通 ?^3Q5ye
67.flow chart 流程图 z57|9$h}w
68.reperformance of internal control 重新执行 ]] Jg%}o
69.audit evidence 审计证据 ra>jVE0`
70.substantive procedures 实质性程序 Q=T/hb
71.assertions 认定 *hZ{>
72.esistence 存在 _tO:,%dL
73.occurrence 发生 XWNDpL`j5
74.completeness 完整性 9&7$oI$!J
75.rights and obligations 权利和义务 U?sio%`(
76.valuation and allocation 计价和分摊 A.>TD=Nz
77.cutoff 截止 &<\
i37y
78.accuracy 准确性 g@][h_? {
79.classification 分类 aK4ZH}XHE"
80.inspection 检查 !3T,{:gyrI
81.supervision of counting 监盘 1@p'><\
82.observation 观察 4E~!$Ustx
83.confirmation 函证 $S_G:}tna
84.computation 计算 jo^+
85.analytical procedures 分析程序 %
.`<ud
86.vouch 核对 P
K9BowlW
87.trace 追查 Hb|y`O k
88.audit sampling 审计抽样 3IHA+Zz
89.error 误差 I@9[
90.expected error 预期误差 Z%1{B*(e
91.population 总体 R<FW?z*
92.sampling risk 抽样风险 b am*&E%0K
93.non- sampling risk 非抽样风险 \CDzVO0^
94.sampling unit 抽样单位 |(6H)S]$
95.statistical sampling 统计抽样 9m:G8j'
96.tolerable error 可容忍误差 6i.!C5YX]
97.the risk of under reliance 信赖不足风险 6nP-IKL
98.the risk of over reliance 信赖过度风险 3D*vNVI
99.the risk of incorrect rejection 误拒风险 c"x-_Uk
100. the risk of incorrect acceptance 误受风险 <oP"kh<D4
101.working trial balance 试算平衡表 ,[t>N>10TH
102.index and cross-referencing 索引和交叉索引 9]^ CDL
103.cash receipt 现金收入 .6xIg+
104.cash disbursement 现金支出 QXg9ah~
105.bank statement 银行对账单 LYvjqNC&4
106.bank reconciliation 银行存款余额调节表 NwB;9ZhZ
107.balance sheet date 资产负债表日 xY,W[?3CY
108.net realizable value 可变现净值 xK
W`m
109.storeroom 仓库 01;
110.sale invoice 销售发票 \~bx%VWW4
111.price list 价目表 (iO8[
112.positive confirmation request 积极式询证函 0^IHBN?9
113.negative confirmation request 消极式询证函 }:f
\!b
114.purchase requisition 请购单 ="Sa>-do,
115.receiving report 验收报告 >L {s[pLJ
116.gross margin 毛利 N5Rda2m
117.manufacturing overhead 制造费用 %A ^q
m
118.material requisition 领料单 tH\ aHU[
119.inventory-taking 存货盘点 F^bzE5#
120.bond certificate 债券 '}|sRuftb
121.stock certificate 股票 @&
vtY._
122.audit report 审计报告 '4J];Nj0
123.entity 被审计单位 r"uOf;m
124.addressee of the audit report 审计报告的收件人 %@9pn1,
125.unqualified opinion 无保留意见 n0*a.
126.qualified opinion 保留意见 1y)|m63&
127.disclaimer of opinion 无法表示意见 2&Hn%q)
128.adverse opinion 否定意见