61.assessed level of material misstatement risk 重大错报风险的评估水平 UJqh~s
62.simall business 小规模企业 &UnhYG{A
63.accounting system 会计系统 80Hi v
64.test of control 控制测试 Yu" Q
65.walk-through test 穿行测试 /Lr`Aka5
66.communication 沟通 }Em{?Hqy
67.flow chart 流程图 diu"Nt
68.reperformance of internal control 重新执行 "TaLvworb4
69.audit evidence 审计证据 bFN/{^SB
70.substantive procedures 实质性程序 , 2#Q>
71.assertions 认定 GNM>hQ)h:
72.esistence 存在 |k}L=oWE
73.occurrence 发生 ^ICSh8C
74.completeness 完整性 E@k'uyIu
75.rights and obligations 权利和义务 #
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76.valuation and allocation 计价和分摊 <FBH;}]
77.cutoff 截止 o S%(~])\
78.accuracy 准确性 uZL,%pF3A
79.classification 分类 a"YVr'|
80.inspection 检查 Z
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81.supervision of counting 监盘 p: z][I
82.observation 观察 ly34aD/p~,
83.confirmation 函证 {"~[F 2qR
84.computation 计算
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85.analytical procedures 分析程序 @ntwdv;
86.vouch 核对 9[VYd '
87.trace 追查 RjviHd#DXn
88.audit sampling 审计抽样 M/.M~/~
89.error 误差 tik*[1it
90.expected error 预期误差 `.JW_F)1
91.population 总体 fgL"\d}
92.sampling risk 抽样风险 \i,H1a
93.non- sampling risk 非抽样风险 )! rD&l$tE
94.sampling unit 抽样单位 M x,5
95.statistical sampling 统计抽样 ?,riwDI 2
96.tolerable error 可容忍误差 *LBF+L^C%
97.the risk of under reliance 信赖不足风险 #FAW@6QG
98.the risk of over reliance 信赖过度风险 [I%eRo[
99.the risk of incorrect rejection 误拒风险 JXkx!X_{
100. the risk of incorrect acceptance 误受风险 =/'>.p3/S
101.working trial balance 试算平衡表 `
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102.index and cross-referencing 索引和交叉索引 *
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103.cash receipt 现金收入 Y1r'\@L w
104.cash disbursement 现金支出 k0I$x:c
105.bank statement 银行对账单 ->51t
106.bank reconciliation 银行存款余额调节表 m=E/um[D
107.balance sheet date 资产负债表日 : 9(kU
108.net realizable value 可变现净值 %KO8i)n
109.storeroom 仓库 8wd["hga<%
110.sale invoice 销售发票 ulN1z
111.price list 价目表 GjW(&p$&
112.positive confirmation request 积极式询证函 Y9f7~w^s
113.negative confirmation request 消极式询证函 }03
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114.purchase requisition 请购单 cu5}(
115.receiving report 验收报告 l[5** ?#
116.gross margin 毛利 "wV
117.manufacturing overhead 制造费用 9=iMP~?xF
118.material requisition 领料单 11QZ- ^
119.inventory-taking 存货盘点
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120.bond certificate 债券 [V?HK_~
121.stock certificate 股票 dbEXlm
122.audit report 审计报告 ,V]FAIJ
123.entity 被审计单位 ]g9SUFM
124.addressee of the audit report 审计报告的收件人 "&D0Sd@[?
125.unqualified opinion 无保留意见 @(=?x:j
126.qualified opinion 保留意见 N4VZl[7?
127.disclaimer of opinion 无法表示意见 w-)JCdS6Tb
128.adverse opinion 否定意见