61.assessed level of material misstatement risk 重大错报风险的评估水平 DTV"~>@
62.simall business 小规模企业 ADZ
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63.accounting system 会计系统 \g;-q9g;O
64.test of control 控制测试 \H?r[]*c%
65.walk-through test 穿行测试 P_c9v/
66.communication 沟通 XCZNvLG
67.flow chart 流程图 #F >R5 D
68.reperformance of internal control 重新执行 ?F%,d{^
69.audit evidence 审计证据 Pu|3_3^
70.substantive procedures 实质性程序 X[iQ%Y$/n
71.assertions 认定 [lAZ)6E~=
72.esistence 存在 @X>Oj .
73.occurrence 发生 lZ }H?n%
74.completeness 完整性 QK/~lN
75.rights and obligations 权利和义务 uyWt{>$
76.valuation and allocation 计价和分摊 w'D=K_h
77.cutoff 截止 g~$cnU
78.accuracy 准确性 Xkb\fR6<K
79.classification 分类 b\Gw|?Rv
80.inspection 检查 t2q{;d~.
81.supervision of counting 监盘 4Q(GX.5
82.observation 观察 _ye74$#
83.confirmation 函证 (E?X@d iu
84.computation 计算 Wi{ jC?2Q
85.analytical procedures 分析程序 ]PjJy/vkjj
86.vouch 核对 iwnFCZVS
87.trace 追查 3It9|Y"6[
88.audit sampling 审计抽样 OuF%!~V
89.error 误差 a{7'qmN1
90.expected error 预期误差 S6Fn(%T+9
91.population 总体 z7g=L@
92.sampling risk 抽样风险 ?Q%X,!~\:
93.non- sampling risk 非抽样风险 }0~4Z
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94.sampling unit 抽样单位 nhP ua&
95.statistical sampling 统计抽样 r5g:#mF"
96.tolerable error 可容忍误差 etWCMR
97.the risk of under reliance 信赖不足风险 i"o
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98.the risk of over reliance 信赖过度风险 w0L+Sj db
99.the risk of incorrect rejection 误拒风险 ]728x["(19
100. the risk of incorrect acceptance 误受风险 E#m|Sq
101.working trial balance 试算平衡表 o&"nF+
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102.index and cross-referencing 索引和交叉索引 S4FR=QuVQC
103.cash receipt 现金收入 VsM~$
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104.cash disbursement 现金支出 yJAz#~PO/
105.bank statement 银行对账单 <^8&2wAkJ
106.bank reconciliation 银行存款余额调节表 },LO]N|
107.balance sheet date 资产负债表日 tjTnFP/=
108.net realizable value 可变现净值 [GqQ6\
109.storeroom 仓库 ijR,% qg
110.sale invoice 销售发票 \_J;i[
111.price list 价目表 <*55d2
112.positive confirmation request 积极式询证函 '6zD
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113.negative confirmation request 消极式询证函 zBTyRL
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114.purchase requisition 请购单 TO~Z6NA0
115.receiving report 验收报告 -'mTSJ.}
116.gross margin 毛利 9(
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117.manufacturing overhead 制造费用 !O}^ Y
118.material requisition 领料单 H!yqIh
119.inventory-taking 存货盘点 $(8CU$gi=
120.bond certificate 债券 ic(`E v
121.stock certificate 股票 .>Fy ]Cqoh
122.audit report 审计报告 7dbGUbT
123.entity 被审计单位 !m<v@SmL\
124.addressee of the audit report 审计报告的收件人 9#X"m,SB
125.unqualified opinion 无保留意见 c Y(2}Ay
126.qualified opinion 保留意见 yz7X7mAo
127.disclaimer of opinion 无法表示意见 4V9S~^v|
128.adverse opinion 否定意见