61.assessed level of material misstatement risk 重大错报风险的评估水平 5x>}O3Q_
62.simall business 小规模企业 L#
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63.accounting system 会计系统 *NCl fkZ
64.test of control 控制测试 '4#}e[e
65.walk-through test 穿行测试 os]8BScx
66.communication 沟通 K
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67.flow chart 流程图 E L9]QI
68.reperformance of internal control 重新执行 XUlS\CH@{
69.audit evidence 审计证据 *9{Z$IA9w
70.substantive procedures 实质性程序 z21|Dhiw&
71.assertions 认定 Yn G_m]
72.esistence 存在 KW^7H
73.occurrence 发生 jyZWVL:_
74.completeness 完整性 UaB @
75.rights and obligations 权利和义务 iB& 4>+N+
76.valuation and allocation 计价和分摊 (X3Tav
77.cutoff 截止 :HwA 5Z#
78.accuracy 准确性 PJL=$gBgKk
79.classification 分类 M%kO7>h8
80.inspection 检查 _<OSqE
81.supervision of counting 监盘 ^i}
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82.observation 观察 _ "VkGG
83.confirmation 函证 hK,Sf ;5V
84.computation 计算 F
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85.analytical procedures 分析程序 Yd~X77cv
86.vouch 核对 \hEN4V[
87.trace 追查 [S>2ASj
88.audit sampling 审计抽样 Tap.5jHL
89.error 误差 <
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90.expected error 预期误差 De(Hw&
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91.population 总体
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92.sampling risk 抽样风险 TmV,&[
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93.non- sampling risk 非抽样风险 !*%WuyCgr4
94.sampling unit 抽样单位 F6{bjv2A
95.statistical sampling 统计抽样 'GS"8w~j
96.tolerable error 可容忍误差 OD6\Mr2=
97.the risk of under reliance 信赖不足风险 ='Y!+
98.the risk of over reliance 信赖过度风险 -R
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99.the risk of incorrect rejection 误拒风险 /q`xCS
100. the risk of incorrect acceptance 误受风险 9vvx*rD
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 qtQ6cqLd
103.cash receipt 现金收入 VYk!k3qS
104.cash disbursement 现金支出 PC-"gi=h
105.bank statement 银行对账单 ~2QR{; XQ
106.bank reconciliation 银行存款余额调节表 X6@WwM~qz
107.balance sheet date 资产负债表日 tAv@R&W,
108.net realizable value 可变现净值 f m)pulz
109.storeroom 仓库 io-![^{
110.sale invoice 销售发票 "C{}Z
111.price list 价目表 "Pu!dJ5[]
112.positive confirmation request 积极式询证函 E4~<V=2l
113.negative confirmation request 消极式询证函 hUp.tK:X7o
114.purchase requisition 请购单 ^5h]Y;tx
115.receiving report 验收报告 uJC~LC
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116.gross margin 毛利 lY
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117.manufacturing overhead 制造费用 dE4L=sTEsy
118.material requisition 领料单 BlA_.]Sg$
119.inventory-taking 存货盘点 #\ X#w<\?
120.bond certificate 债券 y+c|vdW%
121.stock certificate 股票 4O )1uF;
122.audit report 审计报告 1Y7Eajt-5
123.entity 被审计单位 \b?" b
124.addressee of the audit report 审计报告的收件人 5BlR1*
125.unqualified opinion 无保留意见 Hn%xDJ'
126.qualified opinion 保留意见 =IQ5<;U3
127.disclaimer of opinion 无法表示意见 YSTv\y
128.adverse opinion 否定意见