61.assessed level of material misstatement risk 重大错报风险的评估水平 ^[K3]*!@
62.simall business 小规模企业 8@Zg@>,
63.accounting system 会计系统 kA`Z#yu
64.test of control 控制测试 fE1B1j<
65.walk-through test 穿行测试 hlY]s
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66.communication 沟通 v-zi ,]W
67.flow chart 流程图 \;al@yC=T
68.reperformance of internal control 重新执行 U(lcQC`$
69.audit evidence 审计证据 "/ N ?$
70.substantive procedures 实质性程序 gb b2!q6p
71.assertions 认定 F`/
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72.esistence 存在 =oN(1k^
73.occurrence 发生 8>T#sO?+
74.completeness 完整性 m5!~PG:_
75.rights and obligations 权利和义务 VrV
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76.valuation and allocation 计价和分摊 ]_Cm 5Z7
77.cutoff 截止 UDjmXQ2,
78.accuracy 准确性 pkW }\r
79.classification 分类 8v$2*$
80.inspection 检查 (IlHg^"
81.supervision of counting 监盘 l;*/F`>c
82.observation 观察 cT2&nZ
83.confirmation 函证 4&
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84.computation 计算 ~d0:>8zQR
85.analytical procedures 分析程序 RJpH1XQ
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86.vouch 核对 "4Joou"U
87.trace 追查 LAe>XF-5
88.audit sampling 审计抽样 4@2<dw|*h
89.error 误差 @DiXe[kI
90.expected error 预期误差 8Ld`$_E
91.population 总体 jZ
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92.sampling risk 抽样风险 MQs!+Z"m>
93.non- sampling risk 非抽样风险 h |Ofi
94.sampling unit 抽样单位 12 8aJ
95.statistical sampling 统计抽样 baLO~C
96.tolerable error 可容忍误差 #'poDX?
97.the risk of under reliance 信赖不足风险 CSKOtqKQ)
98.the risk of over reliance 信赖过度风险 9CBKU4JQ
99.the risk of incorrect rejection 误拒风险 gN,O)@N'd3
100. the risk of incorrect acceptance 误受风险 k|C~qe3E
101.working trial balance 试算平衡表 Ck:RlF[6C
102.index and cross-referencing 索引和交叉索引 wM$N#K@
103.cash receipt 现金收入 U2v;[ >=]
104.cash disbursement 现金支出 mS\gh)<h
105.bank statement 银行对账单 OyI?P_0u
106.bank reconciliation 银行存款余额调节表 xwuGJ
107.balance sheet date 资产负债表日 zKh^BwhO|X
108.net realizable value 可变现净值 [Lck55V+Q
109.storeroom 仓库 l#%qF Db
110.sale invoice 销售发票 \,UpFuU\
111.price list 价目表 Dno]N
112.positive confirmation request 积极式询证函 +8<|P&fH
113.negative confirmation request 消极式询证函 X8}m
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114.purchase requisition 请购单 _Y{8FN(4
115.receiving report 验收报告 m:6^yfS
116.gross margin 毛利 OD@k9I[
117.manufacturing overhead 制造费用 ZmLA4<
118.material requisition 领料单 u+5&^"72,
119.inventory-taking 存货盘点 tTjadnX
120.bond certificate 债券 a+HGlj 2>
121.stock certificate 股票 ]%%I=r
122.audit report 审计报告 |IcA8[
123.entity 被审计单位 HbOLf
124.addressee of the audit report 审计报告的收件人 Kw%to9eh)
125.unqualified opinion 无保留意见 _4#Mdnh}[
126.qualified opinion 保留意见 Yvi.l6JL
127.disclaimer of opinion 无法表示意见 FTF`-}Hz
128.adverse opinion 否定意见