61.assessed level of material misstatement risk 重大错报风险的评估水平 =8AL>:_
62.simall business 小规模企业 0}9
63.accounting system 会计系统 <q:2' 4o
64.test of control 控制测试 bA07zI2
65.walk-through test 穿行测试 |?\2F
66.communication 沟通 P\&n0C~
67.flow chart 流程图 =\gK<Xh
68.reperformance of internal control 重新执行 m%U$37A1
69.audit evidence 审计证据 `=E4J2"
70.substantive procedures 实质性程序 JfzfxfM
71.assertions 认定 %<\tN^rP
72.esistence 存在 /! M%9gu
73.occurrence 发生 3bagL)'iz
74.completeness 完整性 yH(%*-S
75.rights and obligations 权利和义务 p{;FO?
76.valuation and allocation 计价和分摊 KP
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77.cutoff 截止 +@MG$*}Oz
78.accuracy 准确性 /U=?D(>x
79.classification 分类 )|
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80.inspection 检查 C:RA
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81.supervision of counting 监盘 v dPb-z4
82.observation 观察 |fPR7-
83.confirmation 函证 KA
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84.computation 计算 i .''\
85.analytical procedures 分析程序 ms#|Yl1/|
86.vouch 核对 D YTC2
87.trace 追查 ]QKKtvN
88.audit sampling 审计抽样 /e7BW0$1
89.error 误差 @UW*o&pGqL
90.expected error 预期误差 r[3 2'E
91.population 总体 oA4<AJ2
92.sampling risk 抽样风险 3u4P
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93.non- sampling risk 非抽样风险 X yD*V;.E
94.sampling unit 抽样单位 dQI6.$?
95.statistical sampling 统计抽样 zRgl`zREr
96.tolerable error 可容忍误差 T_oL/x_;
97.the risk of under reliance 信赖不足风险 ?;DzWCL~9
98.the risk of over reliance 信赖过度风险 ZQ[ s/
99.the risk of incorrect rejection 误拒风险 Z;cA_}5
100. the risk of incorrect acceptance 误受风险 3PEW0b*]Pf
101.working trial balance 试算平衡表 dyt.(2
102.index and cross-referencing 索引和交叉索引 yAu.=Eo7
103.cash receipt 现金收入 t^7}j4lk
104.cash disbursement 现金支出 GhW{6.^
105.bank statement 银行对账单 v(^;%
106.bank reconciliation 银行存款余额调节表 Nh+Xlg
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107.balance sheet date 资产负债表日 Duq.`XO
108.net realizable value 可变现净值 m,r>E%;Cj
109.storeroom 仓库 }M &hcw<
110.sale invoice 销售发票 RIq\IQ_|
111.price list 价目表 Cf3<;Mp<
112.positive confirmation request 积极式询证函 U8 n=Ro
113.negative confirmation request 消极式询证函 9.Yn]O
114.purchase requisition 请购单 8\m[Nuq5
115.receiving report 验收报告 59k-,lyU,
116.gross margin 毛利 %[fZ@!B
117.manufacturing overhead 制造费用 9KMtPBZ
118.material requisition 领料单 ]_2<uK}fg
119.inventory-taking 存货盘点 E*83N@i
120.bond certificate 债券 43N=OFU
121.stock certificate 股票 I GB)
122.audit report 审计报告 RT"JAJTi/
123.entity 被审计单位 1V;,ZGI*
124.addressee of the audit report 审计报告的收件人 Hf9F:yH
125.unqualified opinion 无保留意见 z}2
126.qualified opinion 保留意见 D>K=D"
127.disclaimer of opinion 无法表示意见 b#:!b
128.adverse opinion 否定意见