61.assessed level of material misstatement risk 重大错报风险的评估水平 mM7
2>1~L*
62.simall business 小规模企业 BO#tn{(#
63.accounting system 会计系统 `:Gzjngc
64.test of control 控制测试 PBnH#zm
65.walk-through test 穿行测试 +^lB"OcOX@
66.communication 沟通 (bQ3:%nD
67.flow chart 流程图 Hc=QSP
68.reperformance of internal control 重新执行 *Q^z4UY
69.audit evidence 审计证据 =V]0G,,\
70.substantive procedures 实质性程序 >xabn*Kq
71.assertions 认定 i?Pnyi
72.esistence 存在 }a$.ngP
73.occurrence 发生 'Zp{
74.completeness 完整性 BH1h2OEe#
75.rights and obligations 权利和义务 y7M{L8{0
76.valuation and allocation 计价和分摊 +x=)Kp>
77.cutoff 截止 l>}f{az-T
78.accuracy 准确性 dgF%&*Il]O
79.classification 分类 $GFR7YC 7
80.inspection 检查 q6)fP4MQ]
81.supervision of counting 监盘 <M@-|K"Eb
82.observation 观察 m9oOH5@K~
83.confirmation 函证 c%C6d97q
84.computation 计算 29,ET}~
85.analytical procedures 分析程序 [K.1 X=O}
86.vouch 核对 W\k8f+Ke
87.trace 追查 R
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88.audit sampling 审计抽样 WN+i 3hC
89.error 误差 N
o6!gZ1
90.expected error 预期误差 8^>c_%e}
91.population 总体 #dj?^n g
92.sampling risk 抽样风险 az6&
93.non- sampling risk 非抽样风险 U_(>eVi7F
94.sampling unit 抽样单位 zo(#tQ-'m
95.statistical sampling 统计抽样 4}h}`KZZ
96.tolerable error 可容忍误差 }I&.xzJ
97.the risk of under reliance 信赖不足风险 ![\-J$
98.the risk of over reliance 信赖过度风险 ^iMr't\b
99.the risk of incorrect rejection 误拒风险 m+hI3@j
100. the risk of incorrect acceptance 误受风险 GYfOwV!zB
101.working trial balance 试算平衡表 tO8\} u4c
102.index and cross-referencing 索引和交叉索引 M_};J;
103.cash receipt 现金收入 aX^T[
104.cash disbursement 现金支出 Bi:lC5d5?
105.bank statement 银行对账单 r k W7;!
106.bank reconciliation 银行存款余额调节表 }+9?)f{?@
107.balance sheet date 资产负债表日 SlG v
108.net realizable value 可变现净值 w'2FYe{wj
109.storeroom 仓库 (QiA5!wg
110.sale invoice 销售发票
=Z
111.price list 价目表 fz=?QEG
112.positive confirmation request 积极式询证函 yov~'S9
113.negative confirmation request 消极式询证函 =EP`,zqn$9
114.purchase requisition 请购单 r%?-MGc
115.receiving report 验收报告 P9bM+@5e
116.gross margin 毛利 yV!4Im.>
117.manufacturing overhead 制造费用 2bNOn%!
118.material requisition 领料单 y("WnVI
119.inventory-taking 存货盘点 jW\:+Taq
120.bond certificate 债券 ~\_VWXXvIW
121.stock certificate 股票 ;o!p9MEpz;
122.audit report 审计报告 TVD~Ix
123.entity 被审计单位 E$)| Kv^
124.addressee of the audit report 审计报告的收件人 bV8+Eu
125.unqualified opinion 无保留意见 zl@^[km{
126.qualified opinion 保留意见 %+(AKZu:
127.disclaimer of opinion 无法表示意见 /l*v *tl
128.adverse opinion 否定意见