61.assessed level of material misstatement risk 重大错报风险的评估水平 4s9
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62.simall business 小规模企业 9f/l"
63.accounting system 会计系统 v$xurj:v#i
64.test of control 控制测试 ]a`"O
65.walk-through test 穿行测试 ">M&/}4
66.communication 沟通 cE>m/^SKr
67.flow chart 流程图 ~xv3R
68.reperformance of internal control 重新执行 6b%IPbb
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 7[mP@ {
71.assertions 认定 i8KoJY"
72.esistence 存在 NHQoP&OG
73.occurrence 发生 cNikLd~?A
74.completeness 完整性 %
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75.rights and obligations 权利和义务 R!
n7g8I%
76.valuation and allocation 计价和分摊 {>PEl;,-
77.cutoff 截止 LqO=wK~
78.accuracy 准确性 f~,Ml*Zp
79.classification 分类 k'*vG6!
80.inspection 检查 |#{ i7>2U
81.supervision of counting 监盘 lD->1=z
82.observation 观察 h4=mGJpm
83.confirmation 函证 U<r!G;^`
84.computation 计算 j/q&qrlL
85.analytical procedures 分析程序 $=ESY>MO
86.vouch 核对 P_b!^sq9
87.trace 追查 )#GF
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88.audit sampling 审计抽样 Q"uK6ANp'
89.error 误差 \3]O?'
90.expected error 预期误差 "',;pGg|K
91.population 总体 >$yA
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92.sampling risk 抽样风险 WJ)4rQ$o
93.non- sampling risk 非抽样风险 IlwHHt;njp
94.sampling unit 抽样单位 @4Zkkjc4b
95.statistical sampling 统计抽样 6nJQP a
96.tolerable error 可容忍误差 vC^{,?@
97.the risk of under reliance 信赖不足风险 O,-
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98.the risk of over reliance 信赖过度风险 l^KCsea
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99.the risk of incorrect rejection 误拒风险 {
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100. the risk of incorrect acceptance 误受风险 ]d~{8h!G
101.working trial balance 试算平衡表 0rQr#0`
102.index and cross-referencing 索引和交叉索引 -E3cS
103.cash receipt 现金收入 MslgQmlM
104.cash disbursement 现金支出 x%O6/rl
105.bank statement 银行对账单 fFoZ!H
106.bank reconciliation 银行存款余额调节表 c10$5V&@
107.balance sheet date 资产负债表日 @ULWVS#t2
108.net realizable value 可变现净值 dz>Jl},`k
109.storeroom 仓库 j:>0XP
110.sale invoice 销售发票 QoZZXCU
111.price list 价目表 fYzP4
112.positive confirmation request 积极式询证函 *-(o. !#1
113.negative confirmation request 消极式询证函 T$AVMVq
114.purchase requisition 请购单 >4-9 @i0FV
115.receiving report 验收报告 -j2y#aP
116.gross margin 毛利 AlG5n'
117.manufacturing overhead 制造费用 V1GkX=H},
118.material requisition 领料单 @$t\yBSK
119.inventory-taking 存货盘点 [Y?Y@x"MZ
120.bond certificate 债券 NZ0 ?0*
121.stock certificate 股票 ywkRH
122.audit report 审计报告 S
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123.entity 被审计单位 '\+"3!$
124.addressee of the audit report 审计报告的收件人 {~j/sto-:
125.unqualified opinion 无保留意见 &cJ?mSI
126.qualified opinion 保留意见 @$ju Qm
127.disclaimer of opinion 无法表示意见 Pa+_{9
128.adverse opinion 否定意见