61.assessed level of material misstatement risk 重大错报风险的评估水平 X\:(8C;+
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62.simall business 小规模企业 BB}iBf I'
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63.accounting system 会计系统 .*..pf|/
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64.test of control 控制测试 5+PBS)pJ]%
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65.walk-through test 穿行测试 4zvU"np
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66.communication 沟通 +(hwe
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67.flow chart 流程图 q+=@kXs>+
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68.reperformance of internal control 重新执行 %y~]3XWik
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69.audit evidence 审计证据 'g,
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70.substantive procedures 实质性程序 fXR_)d
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71.assertions 认定 2G*#Czr"
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72.esistence 存在 $XzlW=3y
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73.occurrence 发生 fae yk]u
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74.completeness 完整性 \^Q)`Lqp:g
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75.rights and obligations 权利和义务 6aK2{-+
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76.valuation and allocation 计价和分摊
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77.cutoff 截止 ]t0S_UH$
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78.accuracy 准确性 Z4tq&^ :c=
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79.classification 分类 `Y$5g~3.
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80.inspection 检查 ^qy-el
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81.supervision of counting 监盘 DFH6.0UW
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82.observation 观察 {:j!@w 3
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83.confirmation 函证 e;Z`&
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84.computation 计算 +VFw
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85.analytical procedures 分析程序 +F6_P
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86.vouch 核对 -v2q:x'G#
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87.trace 追查 b,sc
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88.audit sampling 审计抽样 OlFn<:V K
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89.error 误差 =&xoyF
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90.expected error 预期误差 oVgNG!/c0
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91.population 总体 i`spM<iR.
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92.sampling risk 抽样风险 \5_^P{p7<
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93.non- sampling risk 非抽样风险 p-Btbhv
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94.sampling unit 抽样单位 md
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95.statistical sampling 统计抽样 ApBThW*E
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96.tolerable error 可容忍误差 N/=3B
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97.the risk of under reliance 信赖不足风险 1MSu])
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98.the risk of over reliance 信赖过度风险 3S?+G)qKo
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99.the risk of incorrect rejection 误拒风险 C_)>VP
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100. the risk of incorrect acceptance 误受风险 (iP,YKG1?
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101.working trial balance 试算平衡表 0&~u0B{
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102.index and cross-referencing 索引和交叉索引 _XPc0r:?>
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103.cash receipt 现金收入 'h=2_%l@Y
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104.cash disbursement 现金支出 dG+xr!
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105.bank statement 银行对账单 ]^<~[QK_C
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106.bank reconciliation 银行存款余额调节表 *
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107.balance sheet date 资产负债表日 .IU+4ENSy4
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108.net realizable value 可变现净值 H'>
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109.storeroom 仓库 q4oZJ -`
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110.sale invoice 销售发票 !C?z$5g
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111.price list 价目表 sn%fE
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112.positive confirmation request 积极式询证函 AtI,&S#{
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113.negative confirmation request 消极式询证函 tHeLq*)
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114.purchase requisition 请购单 (Bz(KyD[
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115.receiving report 验收报告 *Q?HaG|S
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116.gross margin 毛利 &@+;]t
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117.manufacturing overhead 制造费用 75f.^4/%
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118.material requisition 领料单 ";]m]PRAam
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119.inventory-taking 存货盘点 S8l+WF4q
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120.bond certificate 债券 |(5=4j]
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121.stock certificate 股票 Z/x~:u_
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122.audit report 审计报告 2Z~ofrj
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123.entity 被审计单位 F
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124.addressee of the audit report 审计报告的收件人 #A!0KN;GC2
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125.unqualified opinion 无保留意见 $.Ni'
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126.qualified opinion 保留意见 \=)h6AG
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