61.assessed level of material misstatement risk 重大错报风险的评估水平 jCK 0+,;
62.simall business 小规模企业 c,L{Qv"n{
63.accounting system 会计系统 Oj]4jRew
64.test of control 控制测试 uXuA4o$t-
65.walk-through test 穿行测试 '_fj:dy
66.communication 沟通 ZNUSHxA
67.flow chart 流程图 {b,#l]v
68.reperformance of internal control 重新执行 }trQ<*D
69.audit evidence 审计证据 s`dwE*~
70.substantive procedures 实质性程序
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71.assertions 认定 @AfC$T
72.esistence 存在 J
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73.occurrence 发生 .~Gt=F+`s
74.completeness 完整性 bNh~=[E
75.rights and obligations 权利和义务 2t}^8
76.valuation and allocation 计价和分摊 f?BApm
77.cutoff 截止 q/eo
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78.accuracy 准确性 f=cj5T:[
79.classification 分类 =IEei{
80.inspection 检查 [,TK"
81.supervision of counting 监盘 lU8X{SV!
82.observation 观察 ^@f-Ni\
83.confirmation 函证 <(tnClAn
84.computation 计算 aS/ MlMf
85.analytical procedures 分析程序 78h!D[6
86.vouch 核对 [J\! 2\Oo
87.trace 追查 &s~b1Va
88.audit sampling 审计抽样 Wagb|B\
89.error 误差 r"$~Gg.%(
90.expected error 预期误差 ,8&ND864v
91.population 总体 La8 D%N
92.sampling risk 抽样风险 g$T%
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93.non- sampling risk 非抽样风险 zL=PxFw0
94.sampling unit 抽样单位 q c DJ
95.statistical sampling 统计抽样 9R3YUW}s
96.tolerable error 可容忍误差 V]W-**j<
97.the risk of under reliance 信赖不足风险 /#Lm)-%G
98.the risk of over reliance 信赖过度风险 7OdJ&Gzd
99.the risk of incorrect rejection 误拒风险 qk_YFR?R
100. the risk of incorrect acceptance 误受风险 Z" N}f
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101.working trial balance 试算平衡表 f5P@PG]{
102.index and cross-referencing 索引和交叉索引 \}:;kO4f
103.cash receipt 现金收入 Lt2<3
DB
104.cash disbursement 现金支出 hwi$:[
105.bank statement 银行对账单 fD~f_Wr
106.bank reconciliation 银行存款余额调节表 /|W
Bk}
107.balance sheet date 资产负债表日 >p>B-m
108.net realizable value 可变现净值 A&UGr971
109.storeroom 仓库 2B[I-
K s
110.sale invoice 销售发票 il~A(`+YO
111.price list 价目表 <G /a-Z
112.positive confirmation request 积极式询证函 K-Fro~U
113.negative confirmation request 消极式询证函 b@
OF
114.purchase requisition 请购单 It8s#o q8
115.receiving report 验收报告 rOTxD/
116.gross margin 毛利 3Q2z+`x'
117.manufacturing overhead 制造费用 @,; VMO
118.material requisition 领料单
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119.inventory-taking 存货盘点 .q5WK#^
120.bond certificate 债券 4|/=]w
121.stock certificate 股票 +P|Z1a -jB
122.audit report 审计报告 r%FfJM@!
123.entity 被审计单位 CH] +S>$
124.addressee of the audit report 审计报告的收件人 UhbGU G
125.unqualified opinion 无保留意见 @ayrI]m#>,
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 >*"1`vcxF
128.adverse opinion 否定意见