61.assessed level of material misstatement risk 重大错报风险的评估水平 e0;0 X7
62.simall business 小规模企业 xl2;DFiYt
63.accounting system 会计系统 Oxsx\f_
64.test of control 控制测试 CoZOKRoaH
65.walk-through test 穿行测试 gr1Nc
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66.communication 沟通 v+d}
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67.flow chart 流程图 CGw, RNV
68.reperformance of internal control 重新执行 " b3-'/&
69.audit evidence 审计证据 XX&4OV,^%D
70.substantive procedures 实质性程序 qJ(XW N H
71.assertions 认定 ?,
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72.esistence 存在 ^G(U@-0..
73.occurrence 发生 Fi)(~ji:
74.completeness 完整性 Gk:tT1
75.rights and obligations 权利和义务 .ni<'
76.valuation and allocation 计价和分摊 M`V<`
77.cutoff 截止 o-I:p$B -
78.accuracy 准确性 h'lqj0
79.classification 分类 5tx!LGOK
80.inspection 检查 sbv2*fno5
81.supervision of counting 监盘 "`Q&s
82.observation 观察 8=!
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83.confirmation 函证 4j|IG/m
84.computation 计算 sg`
85.analytical procedures 分析程序 %\"<lyD
86.vouch 核对 M
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87.trace 追查 {ooztC
88.audit sampling 审计抽样 (vP<}
89.error 误差 ?_ 476A
90.expected error 预期误差 s!<RWy+
91.population 总体 w.VjGPp
92.sampling risk 抽样风险 )DB\du
93.non- sampling risk 非抽样风险 H^ 'As;R
94.sampling unit 抽样单位 ?7=c`
95.statistical sampling 统计抽样 *Xcqnu('
96.tolerable error 可容忍误差 dJv2tVm&'
97.the risk of under reliance 信赖不足风险 {ty)2
98.the risk of over reliance 信赖过度风险 qP{Fwn
99.the risk of incorrect rejection 误拒风险 -\<\OV:c*
100. the risk of incorrect acceptance 误受风险 unKPqc%q=n
101.working trial balance 试算平衡表 ONVhB
102.index and cross-referencing 索引和交叉索引 ^'\JI
103.cash receipt 现金收入 'uC=xG.*}
104.cash disbursement 现金支出 :%_\!FvS
105.bank statement 银行对账单 :W^\ }UX4
106.bank reconciliation 银行存款余额调节表 p0rmcP1Ln
107.balance sheet date 资产负债表日 60TM!\
108.net realizable value 可变现净值 HmiG%1+{A
109.storeroom 仓库 !mZDukfjQ
110.sale invoice 销售发票 +pPfvE`
111.price list 价目表 (^oN, 7
112.positive confirmation request 积极式询证函 A^ofs*"Y
113.negative confirmation request 消极式询证函 r=-b@U.fk>
114.purchase requisition 请购单 (/7b8)g
115.receiving report 验收报告 j*\oK@
116.gross margin 毛利 xv"v='
117.manufacturing overhead 制造费用 KFgq3snH
118.material requisition 领料单 fUMjLA|*I<
119.inventory-taking 存货盘点 !
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120.bond certificate 债券 H +'6*akV
121.stock certificate 股票 .Hnhd/ c
122.audit report 审计报告 qv^P
123.entity 被审计单位 gky+.EP.
124.addressee of the audit report 审计报告的收件人 ZIN1y;dJ
125.unqualified opinion 无保留意见 /!?b&N/d)
126.qualified opinion 保留意见 e"y-A&|
127.disclaimer of opinion 无法表示意见 Q6T"8K/
128.adverse opinion 否定意见