61.assessed level of material misstatement risk 重大错报风险的评估水平 8mLW^R:`
62.simall business 小规模企业 3*\Q]|SI!
63.accounting system 会计系统 FG!hb?_1
64.test of control 控制测试 ;ThFB
65.walk-through test 穿行测试 WI*CuJU<zJ
66.communication 沟通 }CZw'fhVWO
67.flow chart 流程图 0WKS
68.reperformance of internal control 重新执行 `:EhYj.
69.audit evidence 审计证据 TF!v ,cX
70.substantive procedures 实质性程序 IC8%E3
71.assertions 认定 D@.qdRc3
72.esistence 存在 |N)),/R_
73.occurrence 发生 fI<d&5&g
74.completeness 完整性 hosY`"X
75.rights and obligations 权利和义务 %,<Ki]F
76.valuation and allocation 计价和分摊 @TXLg2
77.cutoff 截止 ~Ma r
78.accuracy 准确性 [dz3k@ >0
79.classification 分类 E8R;S}PA
80.inspection 检查 <HN{.p
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81.supervision of counting 监盘 h~CLJoK<
82.observation 观察 75>Ok /
83.confirmation 函证 -r3
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84.computation 计算 ,LSiQmV5
85.analytical procedures 分析程序 v[8+fd)}S
86.vouch 核对 dkDPze9l
87.trace 追查 [.Kp/,JY
88.audit sampling 审计抽样 h9}*_qc&kV
89.error 误差 PXJ7Ek*/
90.expected error 预期误差 :-Py0{s
91.population 总体 S ++~w9}
92.sampling risk 抽样风险 +w?R4Sxjn
93.non- sampling risk 非抽样风险 YOrq)_ l
94.sampling unit 抽样单位 es x/{j;<u
95.statistical sampling 统计抽样 |KS,k|).
96.tolerable error 可容忍误差 ^[Ka+E^Q
97.the risk of under reliance 信赖不足风险 LGZa
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98.the risk of over reliance 信赖过度风险 bJD$!*r\%!
99.the risk of incorrect rejection 误拒风险 \M._x"
100. the risk of incorrect acceptance 误受风险 BL_0@<1X
101.working trial balance 试算平衡表 fG$LqzyqlK
102.index and cross-referencing 索引和交叉索引 dY~z6bT
103.cash receipt 现金收入 kL0K[O
104.cash disbursement 现金支出 Myiv#rQ)
105.bank statement 银行对账单 LfFXYX^
106.bank reconciliation 银行存款余额调节表 Yb/*2iWX
107.balance sheet date 资产负债表日 ^w.]1x
108.net realizable value 可变现净值 0('ec60u
109.storeroom 仓库
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110.sale invoice 销售发票 V(DY!f_%
111.price list 价目表 +FqE fY4j
112.positive confirmation request 积极式询证函 5Lej_uqF
113.negative confirmation request 消极式询证函 pb)8?1O|s
114.purchase requisition 请购单 ^rP]B-)
115.receiving report 验收报告 M~|7gK.m1
116.gross margin 毛利 ]- `wXi"
117.manufacturing overhead 制造费用 1hGj?L0m.
118.material requisition 领料单 NM![WvtjW
119.inventory-taking 存货盘点 hp9U
120.bond certificate 债券 3Ioe#*5\
121.stock certificate 股票 wT::b V{
122.audit report 审计报告 zp1ym}9M
123.entity 被审计单位 K SOD(
124.addressee of the audit report 审计报告的收件人 0Q_*Z (
125.unqualified opinion 无保留意见 'D
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126.qualified opinion 保留意见 {o)pwM"@(
127.disclaimer of opinion 无法表示意见 }P
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128.adverse opinion 否定意见