61.assessed level of material misstatement risk 重大错报风险的评估水平 b2s~%}T
62.simall business 小规模企业 'hF@><sqk
63.accounting system 会计系统 :XYy7xz<
64.test of control 控制测试 a:b^!H>#
65.walk-through test 穿行测试 |Euus5[
66.communication 沟通 n_9x"m$
67.flow chart 流程图 r.<JDdj
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 <xqba4O
70.substantive procedures 实质性程序 5(#-)rlGj
71.assertions 认定 VaJfD1zd1
72.esistence 存在 uy9!qk
73.occurrence 发生 $H;+}VQ
74.completeness 完整性 >)3VbO
75.rights and obligations 权利和义务 + Kk@Q
76.valuation and allocation 计价和分摊 2yxi= XWZ
77.cutoff 截止 !DcX
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78.accuracy 准确性 ^mf jn-=3
79.classification 分类 3\+N`!
80.inspection 检查 PUCx]5
81.supervision of counting 监盘 tl^m=(ZQ
82.observation 观察 >{t+4 p4k.
83.confirmation 函证 IT&i,`cJ~F
84.computation 计算 */_@a?
85.analytical procedures 分析程序 j|(:I: ]
86.vouch 核对 Y&GuDLUF
87.trace 追查 ]|
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88.audit sampling 审计抽样 '\t7jQ
89.error 误差 uA%Ts*aN
90.expected error 预期误差 }N]!0Ka
91.population 总体 KTv4< c]
92.sampling risk 抽样风险 mf2Mx=oy
93.non- sampling risk 非抽样风险 8W,*eke?
94.sampling unit 抽样单位 Noz&noq
95.statistical sampling 统计抽样 L[]BzsIv
96.tolerable error 可容忍误差 |^iA6)Q
97.the risk of under reliance 信赖不足风险 _lT0Hu
98.the risk of over reliance 信赖过度风险 O^NP0E
99.the risk of incorrect rejection 误拒风险 )E-E0Hl>7
100. the risk of incorrect acceptance 误受风险 ;($1Z7j+
101.working trial balance 试算平衡表 I4~^TrznRa
102.index and cross-referencing 索引和交叉索引 <
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103.cash receipt 现金收入 4swKjN
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104.cash disbursement 现金支出 W>$BF[x!{
105.bank statement 银行对账单 Pb4q`!
106.bank reconciliation 银行存款余额调节表 t:T?7-XIE
107.balance sheet date 资产负债表日 4m /TW)
108.net realizable value 可变现净值 O9e.=l
109.storeroom 仓库 j
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110.sale invoice 销售发票 L|J~9FM
111.price list 价目表 `x
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112.positive confirmation request 积极式询证函 >a@
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113.negative confirmation request 消极式询证函 m^A]+G#/
114.purchase requisition 请购单 @yKZRwg
115.receiving report 验收报告 rKp1%S1
116.gross margin 毛利 ]1}h8/
117.manufacturing overhead 制造费用 @d)LRw.I
118.material requisition 领料单 J7n5Ps\M
119.inventory-taking 存货盘点 -l JYr/MSL
120.bond certificate 债券 -|[~sj-p
121.stock certificate 股票 ^aptLJF
122.audit report 审计报告 WW6yFriuW
123.entity 被审计单位 [>p6
124.addressee of the audit report 审计报告的收件人 Pgev) rh[
125.unqualified opinion 无保留意见 }4vjKSV
126.qualified opinion 保留意见 ?l9=$'
127.disclaimer of opinion 无法表示意见 @/(@/*+"
128.adverse opinion 否定意见