61.assessed level of material misstatement risk 重大错报风险的评估水平 v^0D
62.simall business 小规模企业 j[k&O)A{C
63.accounting system 会计系统 2Kovvh y#
64.test of control 控制测试 pca `nN!
65.walk-through test 穿行测试 1[OCoj o<
66.communication 沟通 W2P(!q>r]
67.flow chart 流程图 pZUckQ
68.reperformance of internal control 重新执行 EE(1;]d-
69.audit evidence 审计证据 <0g.<n,
70.substantive procedures 实质性程序 ozwPtF5
71.assertions 认定 {DJ!T
72.esistence 存在 ER<LP@3k
73.occurrence 发生 eG*<=.E
74.completeness 完整性 8+5#FC7
75.rights and obligations 权利和义务 o8;>E>;
76.valuation and allocation 计价和分摊 0+%{1JkJq
77.cutoff 截止
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78.accuracy 准确性 1`J-|eH=Q
79.classification 分类 C?m2R(RF
80.inspection 检查 _[u&}i
81.supervision of counting 监盘 t>"UenJt-
82.observation 观察 jI%v[]V
83.confirmation 函证 #pO=\lJ,
84.computation 计算 FOVghq@
85.analytical procedures 分析程序 o|O730"2F
86.vouch 核对
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87.trace 追查 o.W:R Ux
88.audit sampling 审计抽样 ,r^zDlS<q
89.error 误差 A?V}$PTlx
90.expected error 预期误差 ~(bY-6z
91.population 总体 1=:=zyEEo
92.sampling risk 抽样风险 uNSaw['0j
93.non- sampling risk 非抽样风险 15dhr]8E
94.sampling unit 抽样单位 p^QZGu-.W
95.statistical sampling 统计抽样 dJxdrs
96.tolerable error 可容忍误差 1c8Nr&Jl
97.the risk of under reliance 信赖不足风险 dZ}gf}.v
98.the risk of over reliance 信赖过度风险 @i2"+_}*
99.the risk of incorrect rejection 误拒风险 EZnXS"z
100. the risk of incorrect acceptance 误受风险 3kfrOf.4h
101.working trial balance 试算平衡表 Wd"<u2
102.index and cross-referencing 索引和交叉索引 HR'sMu3
103.cash receipt 现金收入 4FrP%|%E~
104.cash disbursement 现金支出 xe?!UCUb@
105.bank statement 银行对账单 4A0
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106.bank reconciliation 银行存款余额调节表 =2v/f_
107.balance sheet date 资产负债表日 Y\s ge
108.net realizable value 可变现净值 :Ywb
109.storeroom 仓库 BwOIdz%]OY
110.sale invoice 销售发票 1OI/!!t1$
111.price list 价目表 @cYb37)q=
112.positive confirmation request 积极式询证函 iB4`w\-o
113.negative confirmation request 消极式询证函 fghw\\]3
114.purchase requisition 请购单 0PEg
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115.receiving report 验收报告 >D]g:t@v
116.gross margin 毛利 ]q^6az(Ud
117.manufacturing overhead 制造费用 eka<mq|W
118.material requisition 领料单 >_XC
119.inventory-taking 存货盘点 0b=1Ce+0q
120.bond certificate 债券 9u[^9tL+D
121.stock certificate 股票 <c'0-=
122.audit report 审计报告 |m{u]9
123.entity 被审计单位 7slpj8
124.addressee of the audit report 审计报告的收件人 U]Y</>xGI
125.unqualified opinion 无保留意见 o6bT.{8\
126.qualified opinion 保留意见 aF8'^xF
127.disclaimer of opinion 无法表示意见 ZZ'5BfI"I%
128.adverse opinion 否定意见