61.assessed level of material misstatement risk 重大错报风险的评估水平 M]8eW
62.simall business 小规模企业 j8D$/
63.accounting system 会计系统 73!
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64.test of control 控制测试 4YU 1Kr4
65.walk-through test 穿行测试 ZI#SYEF6
66.communication 沟通 ql%]$`IV6
67.flow chart 流程图 "K4X:|Om"
68.reperformance of internal control 重新执行 U 8q
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69.audit evidence 审计证据 ^>P@5gcoE(
70.substantive procedures 实质性程序 a$+e8>
71.assertions 认定 1xFhhncf
72.esistence 存在 xX/Qoq (}i
73.occurrence 发生
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74.completeness 完整性 x~3>1Wr#M
75.rights and obligations 权利和义务 &9jUf:g J0
76.valuation and allocation 计价和分摊 nU">> 1!U
77.cutoff 截止 tZJ
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78.accuracy 准确性 {ra Esb-X
79.classification 分类 K>DnD0
80.inspection 检查 g,z&{pZch
81.supervision of counting 监盘 Bv
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82.observation 观察 Og%zf1)aZM
83.confirmation 函证 n
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84.computation 计算 8WLh]MD`
85.analytical procedures 分析程序 {~B4F}ES
86.vouch 核对 j*3sjOoC
87.trace 追查 %_i0go,^
88.audit sampling 审计抽样 |)>GeE
89.error 误差 %]P@G^Bv
90.expected error 预期误差 ]i_):@
91.population 总体 6|(7G64{
92.sampling risk 抽样风险 [{.\UkV@
93.non- sampling risk 非抽样风险 o^.s!C%
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94.sampling unit 抽样单位 'Rar>oU
95.statistical sampling 统计抽样 QdG?"Bdt2
96.tolerable error 可容忍误差 4*ty&s=5OJ
97.the risk of under reliance 信赖不足风险 e[py J.
98.the risk of over reliance 信赖过度风险 \`<s@U
99.the risk of incorrect rejection 误拒风险 U:5*i
100. the risk of incorrect acceptance 误受风险 XTn{1[.O
101.working trial balance 试算平衡表 \-`oFe"
102.index and cross-referencing 索引和交叉索引 L>R!A3G1
103.cash receipt 现金收入 ~9{-I{=
104.cash disbursement 现金支出 0I AaPz/e
105.bank statement 银行对账单 @_tA"E
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 S)AE
108.net realizable value 可变现净值 5SPl#*W
109.storeroom 仓库 /[)P^L`
110.sale invoice 销售发票 tIp\MXkTQ&
111.price list 价目表 56~da ){gd
112.positive confirmation request 积极式询证函 G%x,t-
113.negative confirmation request 消极式询证函 fPuQ,J2=
114.purchase requisition 请购单 xBx?>nN
115.receiving report 验收报告
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116.gross margin 毛利 ^
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117.manufacturing overhead 制造费用 ,r)d#8
118.material requisition 领料单 V1+o3g{}
119.inventory-taking 存货盘点 P^{`d_[K%
120.bond certificate 债券 =_~'G^`tu
121.stock certificate 股票 OG<]`!"
122.audit report 审计报告 o@V/37!
123.entity 被审计单位 {10+(Vl
124.addressee of the audit report 审计报告的收件人 p44uozbK
125.unqualified opinion 无保留意见 Z;> aW;Wt
126.qualified opinion 保留意见 cqU/Y_%l'
127.disclaimer of opinion 无法表示意见 K|' ]Hje\
128.adverse opinion 否定意见