61.assessed level of material misstatement risk 重大错报风险的评估水平 P5UL4uyl
62.simall business 小规模企业 y gz6C
63.accounting system 会计系统 c24dSNJg,
64.test of control 控制测试 $&n=$C&x
65.walk-through test 穿行测试 r 8RoE`/T
66.communication 沟通 aht[4(XH5
67.flow chart 流程图 )P
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68.reperformance of internal control 重新执行 2GDD!w#!j
69.audit evidence 审计证据 *_d7E
70.substantive procedures 实质性程序 LU!a'H'Q
71.assertions 认定 t7aefV&_,
72.esistence 存在 r97pOs#5:
73.occurrence 发生 "]}
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74.completeness 完整性 Iy&!<r7:]0
75.rights and obligations 权利和义务 fumm<:<CLO
76.valuation and allocation 计价和分摊 bE !G JZ
77.cutoff 截止 ?82xdpg
78.accuracy 准确性 \| 8
79.classification 分类 gi1^3R[
80.inspection 检查 gtppv6<Mj4
81.supervision of counting 监盘 ;@oN s-
82.observation 观察 ZbdZrE$
83.confirmation 函证 m+]K;}.}R
84.computation 计算 Fj2BnM3
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85.analytical procedures 分析程序 cQ
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86.vouch 核对 ]>5/PD,wWy
87.trace 追查 5@~
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88.audit sampling 审计抽样 0Qf,@^zL*
89.error 误差 iP7(tnlW$
90.expected error 预期误差 T4Pgbop
91.population 总体 yb\_zE\
92.sampling risk 抽样风险 z7fp#>uw
93.non- sampling risk 非抽样风险 N5lDS
94.sampling unit 抽样单位 *Q
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95.statistical sampling 统计抽样 L 0TFo_
96.tolerable error 可容忍误差 _Tm3<o.
97.the risk of under reliance 信赖不足风险 v
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98.the risk of over reliance 信赖过度风险 hcsP2
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99.the risk of incorrect rejection 误拒风险 Q+{xZ'o"Z
100. the risk of incorrect acceptance 误受风险 t-tg-<
101.working trial balance 试算平衡表 c(xrP/yOwi
102.index and cross-referencing 索引和交叉索引 286jI7 T
103.cash receipt 现金收入 'c9
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104.cash disbursement 现金支出 r@H /kD
105.bank statement 银行对账单 &]|?o_p3W
106.bank reconciliation 银行存款余额调节表 #lL^?|M
107.balance sheet date 资产负债表日 KJ)k =mJ
108.net realizable value 可变现净值 8V`WO6*
109.storeroom 仓库 2*laAB
110.sale invoice 销售发票 qN9(S:_Px
111.price list 价目表 ( R=:X+ k
112.positive confirmation request 积极式询证函 (c=6yV@
113.negative confirmation request 消极式询证函 8Fz#A.%P
114.purchase requisition 请购单 p>v$FiV2N
115.receiving report 验收报告 $9_xGfx}
116.gross margin 毛利 *av<E
117.manufacturing overhead 制造费用 iL-(O;n
118.material requisition 领料单 *&^Pj%DX
119.inventory-taking 存货盘点 /NI;P]s.
120.bond certificate 债券 l<58A7
121.stock certificate 股票 spH7 /5}
122.audit report 审计报告 IL#"~D?
123.entity 被审计单位 m$>H u@Va
124.addressee of the audit report 审计报告的收件人 P~ >OS5^
125.unqualified opinion 无保留意见 H)kwQRfu
126.qualified opinion 保留意见 Fo5FNNiID
127.disclaimer of opinion 无法表示意见 &[?\k>
128.adverse opinion 否定意见