61.assessed level of material misstatement risk 重大错报风险的评估水平 =6\^F i
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62.simall business 小规模企业 s 8K.A~5 w
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63.accounting system 会计系统 rzie_)a Y%
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64.test of control 控制测试 $Q'LDmot
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65.walk-through test 穿行测试 s}UJv\*
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66.communication 沟通 /4 Kd
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67.flow chart 流程图 RiQg]3oY
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68.reperformance of internal control 重新执行 S^D@8<6GJ
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69.audit evidence 审计证据 dS Tyx#o
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70.substantive procedures 实质性程序 `h :!^"G
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71.assertions 认定 {/5aF_0D.
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72.esistence 存在 :,$"Gk
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73.occurrence 发生 jHHCJOHB8
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74.completeness 完整性 csJ)Pt?d
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75.rights and obligations 权利和义务 5
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76.valuation and allocation 计价和分摊
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77.cutoff 截止 [x=(:soEqC
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78.accuracy 准确性 X6t9*|C
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79.classification 分类 =\)zb '\=d
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80.inspection 检查 W)o*$cu
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81.supervision of counting 监盘 V)5,E>;EN
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82.observation 观察 (OwGp3g
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83.confirmation 函证 ~@@$-,}X
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84.computation 计算 i+T5(P$
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85.analytical procedures 分析程序 EvY^]M_U
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86.vouch 核对 %yfl-c(u
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87.trace 追查 v,~fG>Y}
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88.audit sampling 审计抽样 `]4(Z"R
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89.error 误差 >XiT[Ru
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90.expected error 预期误差 8D? $@!-
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91.population 总体 R/E6n &R
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92.sampling risk 抽样风险 fTK84v"7_
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93.non- sampling risk 非抽样风险 $txF|Fj]^A
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94.sampling unit 抽样单位 NZ!I >
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95.statistical sampling 统计抽样 F)imeu
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96.tolerable error 可容忍误差 rHOhi|+
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97.the risk of under reliance 信赖不足风险 :Zob"*T
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98.the risk of over reliance 信赖过度风险 4
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99.the risk of incorrect rejection 误拒风险 %" l;
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100. the risk of incorrect acceptance 误受风险 [^/a`Kda8
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101.working trial balance 试算平衡表 c1y+kvv
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102.index and cross-referencing 索引和交叉索引 {%y|A{}c
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103.cash receipt 现金收入 #QSSpsF@
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104.cash disbursement 现金支出 <1*\ ~CX
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105.bank statement 银行对账单 BYa#<jXtAT
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106.bank reconciliation 银行存款余额调节表 NNE(jJ`/
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107.balance sheet date 资产负债表日 VUHf-bKl
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108.net realizable value 可变现净值 i`vy<Dvpz
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109.storeroom 仓库 >w.%KVBJ
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110.sale invoice 销售发票 (mI590`f
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111.price list 价目表 :!?Fq/!
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112.positive confirmation request 积极式询证函 5gC>j(
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113.negative confirmation request 消极式询证函 q0vZR"y
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114.purchase requisition 请购单 |68/FJZ,5
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115.receiving report 验收报告 bH'2iG
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116.gross margin 毛利 Iu >4+6
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117.manufacturing overhead 制造费用 w
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118.material requisition 领料单 =9^}>u
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119.inventory-taking 存货盘点 WQD:~*C:
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120.bond certificate 债券 Q&?0 ^;r
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121.stock certificate 股票 X{ 6a
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122.audit report 审计报告 fH:S_7i
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123.entity 被审计单位 UTN[!0[
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124.addressee of the audit report 审计报告的收件人 49}WJC7
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125.unqualified opinion 无保留意见 e-\/1N84
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126.qualified opinion 保留意见 wrX n|aV
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