61.assessed level of material misstatement risk 重大错报风险的评估水平 S["r
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62.simall business 小规模企业 )c9Xp:
63.accounting system 会计系统 #EE<MKka
64.test of control 控制测试 h]z 8.k2n
65.walk-through test 穿行测试 o(l%k},a
66.communication 沟通 GtIAsC03
67.flow chart 流程图 jR\! 2!
68.reperformance of internal control 重新执行 u R5h0Fi
69.audit evidence 审计证据 ^*$!9~
70.substantive procedures 实质性程序 fiSX( 9
71.assertions 认定 >
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72.esistence 存在 G@jx&#v
73.occurrence 发生 ZK'WKC
74.completeness 完整性 KOXG=P0
75.rights and obligations 权利和义务 7iM@BeIf
76.valuation and allocation 计价和分摊 ;WYzU`<g
77.cutoff 截止 >>C
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78.accuracy 准确性 d*k5h<jM
79.classification 分类 5-({z%:P
80.inspection 检查 DQV9=
81.supervision of counting 监盘 \?8q&o1=]
82.observation 观察 T7
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83.confirmation 函证 T5T[$%]6
84.computation 计算 "ixea- 2
85.analytical procedures 分析程序 |)%H_TXTy
86.vouch 核对 -}oH],C
87.trace 追查 :cXN
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88.audit sampling 审计抽样 UMD\n<+cG,
89.error 误差 /.A"HGAk
90.expected error 预期误差 ZDI
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91.population 总体 Em{;l:;(W
92.sampling risk 抽样风险 x.|sCqx
93.non- sampling risk 非抽样风险 \fI05GZ
94.sampling unit 抽样单位 A8S9HXL
95.statistical sampling 统计抽样 (0_zp`)
96.tolerable error 可容忍误差 t*Z5{
97.the risk of under reliance 信赖不足风险 $*_79F2zN
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 r#w 7qEtD
100. the risk of incorrect acceptance 误受风险 +`B^D
101.working trial balance 试算平衡表 -Ks)1w>l
102.index and cross-referencing 索引和交叉索引 tr/.pw6
103.cash receipt 现金收入 xy&*s\=:
104.cash disbursement 现金支出 T4ugG?B*
105.bank statement 银行对账单 zO$r
106.bank reconciliation 银行存款余额调节表 !>Q\Y`a,*
107.balance sheet date 资产负债表日 ^4\0,>
108.net realizable value 可变现净值 B^R44j]3"
109.storeroom 仓库 +eLL)uk
110.sale invoice 销售发票 \xC#Zs[<
111.price list 价目表 OBF-U]?Y
112.positive confirmation request 积极式询证函 ,->5 sJ{U
113.negative confirmation request 消极式询证函 *a{WJbau]
114.purchase requisition 请购单 RwrRN+&s\
115.receiving report 验收报告 hPgYKa8u
116.gross margin 毛利 4,Uqcw?!F'
117.manufacturing overhead 制造费用 P (Y\l
118.material requisition 领料单 Q4]Od{[
119.inventory-taking 存货盘点 fF9hL3h?)
120.bond certificate 债券 Q:y'G9b
121.stock certificate 股票 @ u
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122.audit report 审计报告 eHd7fhW5
123.entity 被审计单位 .We{W{
124.addressee of the audit report 审计报告的收件人 n8T'}d+mm
125.unqualified opinion 无保留意见 cdSgb3B0
126.qualified opinion 保留意见 2 1+[9
127.disclaimer of opinion 无法表示意见 ,TB$D]u8
128.adverse opinion 否定意见