61.assessed level of material misstatement risk 重大错报风险的评估水平 o^/ fr&,9
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62.simall business 小规模企业 ([|^3tM
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63.accounting system 会计系统 MskOPg
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64.test of control 控制测试 8QMMKOui\
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65.walk-through test 穿行测试 M?Fv'YE
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66.communication 沟通 w#_7,*6]
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67.flow chart 流程图 I %sw(uoE
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68.reperformance of internal control 重新执行 3UF^Ff<wo
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69.audit evidence 审计证据 'K}2 m
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70.substantive procedures 实质性程序 V6+:g=@U-l
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71.assertions 认定 e\O625
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72.esistence 存在 ~}/_QlX` K
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73.occurrence 发生 xOr"3;^
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74.completeness 完整性 ~[kI![
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75.rights and obligations 权利和义务 <WbO&;%
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76.valuation and allocation 计价和分摊 7*%}=.
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77.cutoff 截止 OlptO60{ ]
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78.accuracy 准确性 Bs|#7mA[
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79.classification 分类 WRRR "Q$
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80.inspection 检查 IGo5b-ds
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81.supervision of counting 监盘 ug'^$geM
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82.observation 观察 J9f]=1`
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83.confirmation 函证 Nx+5r p
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84.computation 计算 n<@C'\j@
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85.analytical procedures 分析程序 XWX]/j2jA
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86.vouch 核对 Qs?p)3qp
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87.trace 追查 Lo Y*,Aa&
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88.audit sampling 审计抽样 [jxh$}?P
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89.error 误差 }7K~-
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90.expected error 预期误差 0-uVmlk=/
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91.population 总体 $"}[\>e*{
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92.sampling risk 抽样风险 l>hvWK[ ?I
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93.non- sampling risk 非抽样风险 )nq(XM7
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94.sampling unit 抽样单位 ah(k!0PV
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95.statistical sampling 统计抽样 U'~]^F%eyu
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96.tolerable error 可容忍误差 +D[C.is>]}
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97.the risk of under reliance 信赖不足风险 (^_INy*
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98.the risk of over reliance 信赖过度风险 fQ-IM/z
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99.the risk of incorrect rejection 误拒风险 f]C^{Uk#
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100. the risk of incorrect acceptance 误受风险 @3U=kO(^+\
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101.working trial balance 试算平衡表 L$"pk{'
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102.index and cross-referencing 索引和交叉索引 !CY*SGO
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103.cash receipt 现金收入 (h[.
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104.cash disbursement 现金支出 W@%g_V}C*
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105.bank statement 银行对账单 )(c%QWz
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106.bank reconciliation 银行存款余额调节表 EN
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107.balance sheet date 资产负债表日 3{Zd<JYg4-
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108.net realizable value 可变现净值 Q)8I(*
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109.storeroom 仓库 o,?h}@
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110.sale invoice 销售发票 9T1-{s
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111.price list 价目表 w6-<HPW<S
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112.positive confirmation request 积极式询证函 g&8-X?^Q
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113.negative confirmation request 消极式询证函 M!%|IKw
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114.purchase requisition 请购单 +Z=y/wY
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115.receiving report 验收报告 }KNBqPo4B
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116.gross margin 毛利 'TA
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117.manufacturing overhead 制造费用 _kBx2>qQ
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118.material requisition 领料单 YTr+"\CkA
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119.inventory-taking 存货盘点 $ERiBALN:
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120.bond certificate 债券 _NpxV'E
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121.stock certificate 股票 (rq(y$N
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122.audit report 审计报告 ,# %I$
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123.entity 被审计单位 H!l9a
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124.addressee of the audit report 审计报告的收件人 kE[R9RS!
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125.unqualified opinion 无保留意见 O]j<