61.assessed level of material misstatement risk 重大错报风险的评估水平 K9{3,!1
62.simall business 小规模企业 a7?z{ssEi
63.accounting system 会计系统 HEqTlnxUu
64.test of control 控制测试 iBCZx>![;
65.walk-through test 穿行测试 xJCMxt2Y
66.communication 沟通 G]Rb{v,r
67.flow chart 流程图 &BF97%
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68.reperformance of internal control 重新执行 A0mj!P 9
69.audit evidence 审计证据 D~~"wos
70.substantive procedures 实质性程序 isU7nlc!
71.assertions 认定 ?vA)F)MS
72.esistence 存在 d|I_SI
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73.occurrence 发生 F4M )x`
74.completeness 完整性 KGM9
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75.rights and obligations 权利和义务 ]~a;tF>Fw
76.valuation and allocation 计价和分摊 o!6~tO=%
77.cutoff 截止 *}F>c3x]
78.accuracy 准确性 pm2-F]
79.classification 分类 %@L[=\
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80.inspection 检查 [j3-a4Wu
81.supervision of counting 监盘 Uu_g_b:z
82.observation 观察 fnXYp
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83.confirmation 函证 WD/\f$4
84.computation 计算 uez"{ _I
85.analytical procedures 分析程序 `i!BXOOV{
86.vouch 核对 .j
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87.trace 追查 xL&evG#
88.audit sampling 审计抽样 R"wBDWs
89.error 误差 <mrvuWg0
90.expected error 预期误差 h 8%(,$*
91.population 总体 <USK6!-G
92.sampling risk 抽样风险 -R]Iu\
93.non- sampling risk 非抽样风险 -/V,<@@T
94.sampling unit 抽样单位 ^l:~r2
95.statistical sampling 统计抽样 TdU'L:<4l
96.tolerable error 可容忍误差 #O
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97.the risk of under reliance 信赖不足风险 12i<b
98.the risk of over reliance 信赖过度风险 C6?({
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99.the risk of incorrect rejection 误拒风险 CL|d>
100. the risk of incorrect acceptance 误受风险 -lY,lC>{
101.working trial balance 试算平衡表 l`bl^~xRo
102.index and cross-referencing 索引和交叉索引 }>5R9
103.cash receipt 现金收入 :[:*kbWN-
104.cash disbursement 现金支出 :@RX}rKG
105.bank statement 银行对账单 {X\%7Zef+
106.bank reconciliation 银行存款余额调节表 \wKnX]xGf
107.balance sheet date 资产负债表日 bhl9:`s
108.net realizable value 可变现净值 Zv0'OX~8i
109.storeroom 仓库 yMz dM&a!*
110.sale invoice 销售发票 ^, &'
111.price list 价目表 1`sTGNo
112.positive confirmation request 积极式询证函 [$DI!%e|
113.negative confirmation request 消极式询证函 wX4gyr
114.purchase requisition 请购单 -kP$S qR~
115.receiving report 验收报告 rQ-,mq
116.gross margin 毛利 }*P?KV (
117.manufacturing overhead 制造费用 &R))c|>OT&
118.material requisition 领料单 0<XxR6w
119.inventory-taking 存货盘点 ^H!45ph?Jc
120.bond certificate 债券 V2SHF
121.stock certificate 股票 ":_~(?1+
122.audit report 审计报告 KJ 7-Vl>
123.entity 被审计单位 `< 82"cAT{
124.addressee of the audit report 审计报告的收件人 O'{g{
125.unqualified opinion 无保留意见 7fC:'1]G
126.qualified opinion 保留意见 g_JSgH!4
127.disclaimer of opinion 无法表示意见 4$y P_3
128.adverse opinion 否定意见