61.assessed level of material misstatement risk 重大错报风险的评估水平 'C+z
62.simall business 小规模企业 I.r&;
63.accounting system 会计系统 w(8q qU+\
64.test of control 控制测试 DQP#h5O
65.walk-through test 穿行测试 vD D !.i
66.communication 沟通 5#g<L ~
67.flow chart 流程图 it=L_zu}
68.reperformance of internal control 重新执行 bM;yXgorU
69.audit evidence 审计证据 lyI
rO"o
70.substantive procedures 实质性程序 Y'i0=w6G
71.assertions 认定 {S%)GvrT
72.esistence 存在 0&=2+=[c
73.occurrence 发生 4A^hP![c#]
74.completeness 完整性 bxyEn'vNvQ
75.rights and obligations 权利和义务 4q/E7n
76.valuation and allocation 计价和分摊 NLyvi,svS
77.cutoff 截止 <*0MD6$5
78.accuracy 准确性 =rl/l8|P
79.classification 分类 bW;0E%_
80.inspection 检查 tBtJRi(
81.supervision of counting 监盘 VH4P|w[YF
82.observation 观察 Q\z3YUk
83.confirmation 函证 6?Q&>V26Y
84.computation 计算 Xx[
LK
85.analytical procedures 分析程序 uYIw ?fXy
86.vouch 核对 0(|R NV_
87.trace 追查 LeO
))
88.audit sampling 审计抽样 B/q/sC
89.error 误差 GsqR8n=
90.expected error 预期误差 jz't!wj
91.population 总体 <
Xm5re.
92.sampling risk 抽样风险 l~Kn-S{
93.non- sampling risk 非抽样风险 4U<'3~RN
94.sampling unit 抽样单位 }U7>_b2
95.statistical sampling 统计抽样 aw/Y#
96.tolerable error 可容忍误差 ?4Lb *{R
97.the risk of under reliance 信赖不足风险 E87/B%R
98.the risk of over reliance 信赖过度风险 6T< ~mn
99.the risk of incorrect rejection 误拒风险 ZB:Fjq
100. the risk of incorrect acceptance 误受风险 ($E(^p% O
101.working trial balance 试算平衡表 cNw<k&w6F
102.index and cross-referencing 索引和交叉索引 '97)c7E
103.cash receipt 现金收入 ^8.R 'Yq
104.cash disbursement 现金支出 $}TqBBe
105.bank statement 银行对账单 TUJ]u2J8?
106.bank reconciliation 银行存款余额调节表 D4s*J21)D
107.balance sheet date 资产负债表日 {-^>)
iJqt
108.net realizable value 可变现净值 1]A%lud4
109.storeroom 仓库 6NbIT[LvT
110.sale invoice 销售发票 Y((z9-`
111.price list 价目表
(E
w o
112.positive confirmation request 积极式询证函 t"2WJ-1k}
113.negative confirmation request 消极式询证函 @_Aqk{3
114.purchase requisition 请购单 kOVx]=
115.receiving report 验收报告 9V?MJZ@aG
116.gross margin 毛利 m{mK;D
117.manufacturing overhead 制造费用 si=/=h
118.material requisition 领料单 <%J dQ82?
119.inventory-taking 存货盘点 TMKemc
i
120.bond certificate 债券 EYGJDv(S
121.stock certificate 股票 sa#
=#0yg
122.audit report 审计报告 *Zt)J8C
123.entity 被审计单位 }n6BI}n
124.addressee of the audit report 审计报告的收件人 zVxiCyU
125.unqualified opinion 无保留意见 ~Az20RrK)
126.qualified opinion 保留意见 u~LisZ&tP
127.disclaimer of opinion 无法表示意见 NxNR;wz>l
128.adverse opinion 否定意见