61.assessed level of material misstatement risk 重大错报风险的评估水平 KdR4<qVV}
62.simall business 小规模企业 i)o;,~ee
63.accounting system 会计系统 <?nI O
64.test of control 控制测试 );gY8UL^
65.walk-through test 穿行测试
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66.communication 沟通 zeHF-_{
67.flow chart 流程图 lGd'_~'=
68.reperformance of internal control 重新执行 :(n<c
69.audit evidence 审计证据 %bDxvaftT
70.substantive procedures 实质性程序 I\.|\^
71.assertions 认定 tK%ie\
72.esistence 存在 j>\c >U
73.occurrence 发生 2I-d.{
74.completeness 完整性 >!=@TK(~
75.rights and obligations 权利和义务 ,MCTb '=G
76.valuation and allocation 计价和分摊 ,Xn2xOP
77.cutoff 截止 &kg^g%%
78.accuracy 准确性 ] 3{t}qY$A
79.classification 分类 P}@AH02
80.inspection 检查 +~^S'6yB
81.supervision of counting 监盘 @t9HRL?T~
82.observation 观察 )d2Z g
83.confirmation 函证 $o[-xNn1
84.computation 计算 /f3/}x!po
85.analytical procedures 分析程序 x0
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86.vouch 核对 mTE(JZt
87.trace 追查 Cr5ND\
88.audit sampling 审计抽样 kTb$lLG\xk
89.error 误差 D\Ak-$kJ^
90.expected error 预期误差 =l`)b
91.population 总体 *G58t`]r
92.sampling risk 抽样风险 <Ua~+U(FR0
93.non- sampling risk 非抽样风险 <Vhd4c
94.sampling unit 抽样单位 75# 8P?i
95.statistical sampling 统计抽样 ;kgP:n
96.tolerable error 可容忍误差 yLa@27T\A
97.the risk of under reliance 信赖不足风险 Unk/uk
98.the risk of over reliance 信赖过度风险 F9r.DG$}
99.the risk of incorrect rejection 误拒风险 1sqE/-v1_^
100. the risk of incorrect acceptance 误受风险 ;
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101.working trial balance 试算平衡表 @nktD.
102.index and cross-referencing 索引和交叉索引 V:n0BlZ,B
103.cash receipt 现金收入 aCG rS{
104.cash disbursement 现金支出 h*S"]ye5
105.bank statement 银行对账单 #J[g
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106.bank reconciliation 银行存款余额调节表 P<]U
107.balance sheet date 资产负债表日 n7!T{+ge
108.net realizable value 可变现净值 A,~3oQV
109.storeroom 仓库 fs!dI
110.sale invoice 销售发票 >tM4|w|
111.price list 价目表 $C[z]}iOi
112.positive confirmation request 积极式询证函 hi8q?4jE
113.negative confirmation request 消极式询证函 :U?g']`Z##
114.purchase requisition 请购单 P6gkbtg
115.receiving report 验收报告 [3Q0KCZ0(
116.gross margin 毛利 fd)8lK[KJ"
117.manufacturing overhead 制造费用 ?qjdmB|w
118.material requisition 领料单 z$1RD)TQB
119.inventory-taking 存货盘点 ,>j3zjf^
120.bond certificate 债券 j
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121.stock certificate 股票 zj`c%9N+
122.audit report 审计报告 ,&o9\|ih7]
123.entity 被审计单位 Px_8lB/;
124.addressee of the audit report 审计报告的收件人 ~fXNj-'RW
125.unqualified opinion 无保留意见 Wmbc
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126.qualified opinion 保留意见 {<-s&%/r
127.disclaimer of opinion 无法表示意见 J}V4.R5d
128.adverse opinion 否定意见