61.assessed level of material misstatement risk 重大错报风险的评估水平 JM\m)RH0
62.simall business 小规模企业 E5N{j4\F
63.accounting system 会计系统 $pFo Rv
64.test of control 控制测试 7g(F#T?;'
65.walk-through test 穿行测试 =<NljOR4`
66.communication 沟通 8krpowVs~
67.flow chart 流程图 aN $}?
68.reperformance of internal control 重新执行 IrWD%/$H
69.audit evidence 审计证据 r,Nq7Txn?
70.substantive procedures 实质性程序 LbZ:&/t^y8
71.assertions 认定 YcN!T"wJ@
72.esistence 存在 nYa*b=[.
73.occurrence 发生 KhW;RD
74.completeness 完整性 OLvcivf
75.rights and obligations 权利和义务 ZU9c 5/J
76.valuation and allocation 计价和分摊 GR"Eas.$
77.cutoff 截止 V]vc(rH
78.accuracy 准确性 S.d^T](
79.classification 分类 +ke1Cn'[
80.inspection 检查 {s_+?<l
81.supervision of counting 监盘 S9>0t0
82.observation 观察 p IKSs<IP
83.confirmation 函证 ?&^?-S% p
84.computation 计算 Z KOXI%~Mc
85.analytical procedures 分析程序 Y"6w,_'m
86.vouch 核对 !E-Pa5s
87.trace 追查 -#Z
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88.audit sampling 审计抽样 9Y<#=C
89.error 误差 j*
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90.expected error 预期误差 JB&\i#
91.population 总体 <6G11-K
92.sampling risk 抽样风险 =Mb1o[
93.non- sampling risk 非抽样风险 s9>(Jzcf9
94.sampling unit 抽样单位 _ %x4ty
95.statistical sampling 统计抽样 X2xuwA
96.tolerable error 可容忍误差 ?*
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97.the risk of under reliance 信赖不足风险 E3*\
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98.the risk of over reliance 信赖过度风险 ad_`x
99.the risk of incorrect rejection 误拒风险 j}AFE
100. the risk of incorrect acceptance 误受风险 B:\Uw|Mf
101.working trial balance 试算平衡表 &BvZF
102.index and cross-referencing 索引和交叉索引 XZ/[v8
103.cash receipt 现金收入 @Kgl%[NmX
104.cash disbursement 现金支出 P@]8pIB0d^
105.bank statement 银行对账单 $7'gRb4
106.bank reconciliation 银行存款余额调节表 //&j<vus
107.balance sheet date 资产负债表日 P/ oXDI8
108.net realizable value 可变现净值 &l?+3$q
109.storeroom 仓库 vw)7 !/#
110.sale invoice 销售发票 !P$'#5mr
111.price list 价目表 }rdIUlVO\
112.positive confirmation request 积极式询证函 a@pz*
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113.negative confirmation request 消极式询证函 n6(.{M;
114.purchase requisition 请购单 1H,g=Y
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115.receiving report 验收报告 q,2]5'
116.gross margin 毛利 m"9XT)N
117.manufacturing overhead 制造费用 o|j*t7
118.material requisition 领料单 A, PlvI
119.inventory-taking 存货盘点 3<?XTv-
120.bond certificate 债券 )!Bd6-
121.stock certificate 股票 =5sF"L;
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122.audit report 审计报告 aRc '
123.entity 被审计单位 {gKN d*[*
124.addressee of the audit report 审计报告的收件人 CZEW-PIhj
125.unqualified opinion 无保留意见 {R^'=(YFy
126.qualified opinion 保留意见 <q,+ON\'
127.disclaimer of opinion 无法表示意见 SjEdy
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128.adverse opinion 否定意见