61.assessed level of material misstatement risk 重大错报风险的评估水平 842v^ 2
62.simall business 小规模企业 mKu,7nMvF
63.accounting system 会计系统 Pk;/4jt4
64.test of control 控制测试 k={1zl ;
65.walk-through test 穿行测试 S rH::-{
66.communication 沟通 x*:VE57,z
67.flow chart 流程图 q)9n%- YgP
68.reperformance of internal control 重新执行 Q9AvNj>X
69.audit evidence 审计证据 N
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70.substantive procedures 实质性程序 qCI7)L`
71.assertions 认定 .`~?w+ ~
72.esistence 存在 =v^#MU{k?
73.occurrence 发生 HI{q#
74.completeness 完整性 lx4pTw1
75.rights and obligations 权利和义务 aV7VbC
76.valuation and allocation 计价和分摊 }F0<8L6%
77.cutoff 截止 WZ>nA
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78.accuracy 准确性 CyLwCS{V\
79.classification 分类 a T(]
80.inspection 检查 1#cTk
81.supervision of counting 监盘 ;_SSR8uHv
82.observation 观察 .s
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83.confirmation 函证 ?;v\wx
84.computation 计算 } r(b:}DN
85.analytical procedures 分析程序 J*b Je"8
86.vouch 核对 V*PL_|Q5
87.trace 追查 IV!`~\@
88.audit sampling 审计抽样 #8M?y*<I
89.error 误差 hDTC~~J/
90.expected error 预期误差 L3HC-
91.population 总体 ,v mn{gz
92.sampling risk 抽样风险 \,Ws=9f
93.non- sampling risk 非抽样风险 {H(l"KuL
94.sampling unit 抽样单位 y akRKiz\
95.statistical sampling 统计抽样 awo'#Y2>
96.tolerable error 可容忍误差 L,.~VNy-
97.the risk of under reliance 信赖不足风险 RHBQgD$
98.the risk of over reliance 信赖过度风险 5PZ!ZO&
99.the risk of incorrect rejection 误拒风险 al}J^MJ
100. the risk of incorrect acceptance 误受风险 Lhp&RGy
101.working trial balance 试算平衡表 <A=1]'1\r
102.index and cross-referencing 索引和交叉索引 B(1-u!pz
103.cash receipt 现金收入 e`b#,=
104.cash disbursement 现金支出 N,K/Ya)1
105.bank statement 银行对账单 n"RV!
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106.bank reconciliation 银行存款余额调节表 *GoTN
107.balance sheet date 资产负债表日 OFtf)cGE
108.net realizable value 可变现净值 dq.U#Rhrx
109.storeroom 仓库 -t S\
110.sale invoice 销售发票 Dq~;h \='
111.price list 价目表 pD({"A.x9z
112.positive confirmation request 积极式询证函 wHs1ge (
113.negative confirmation request 消极式询证函 Q;VuoHj!
114.purchase requisition 请购单 /;(ji?wN
115.receiving report 验收报告 d2Q*1Q@u
116.gross margin 毛利 q 0F6MAXj
117.manufacturing overhead 制造费用 xE@/8h
118.material requisition 领料单 MZ$uWm`/
119.inventory-taking 存货盘点 -_Z 4)"k
120.bond certificate 债券 WN=0s
121.stock certificate 股票 aR6F%7gvz
122.audit report 审计报告 5z0VMt
123.entity 被审计单位 H}kSXKO8!8
124.addressee of the audit report 审计报告的收件人 CR'%=N04^
125.unqualified opinion 无保留意见 =3(Auchl$Y
126.qualified opinion 保留意见 F<b'{qf"
127.disclaimer of opinion 无法表示意见 Z[I
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128.adverse opinion 否定意见