61.assessed level of material misstatement risk 重大错报风险的评估水平 lK_T%1Gz
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62.simall business 小规模企业 ,T*\9'Q
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63.accounting system 会计系统 DwGRv:&HH
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64.test of control 控制测试 $zM \Jd
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65.walk-through test 穿行测试 tOX-vQ
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66.communication 沟通 xR8y"CpE
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67.flow chart 流程图 Id1de>:;
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68.reperformance of internal control 重新执行 eX1_=?$1P
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69.audit evidence 审计证据 nDcH;_<;9a
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70.substantive procedures 实质性程序 +p[O|
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71.assertions 认定 jvxCCYXR
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72.esistence 存在 :}2T of2
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73.occurrence 发生 +:W/=C
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74.completeness 完整性 O0;mXH
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75.rights and obligations 权利和义务 Sk:x.oOZ
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76.valuation and allocation 计价和分摊 MV w.Fl
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77.cutoff 截止 $&!|G-0'
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78.accuracy 准确性 ii&ckg>]z
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79.classification 分类 b6xz\zCL
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80.inspection 检查 5{WvV%
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81.supervision of counting 监盘 (&u'S+
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82.observation 观察 =J"c'Z>.
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83.confirmation 函证 I2krxLPd
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84.computation 计算 c[T@lz(!
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85.analytical procedures 分析程序 {6%-/$LX
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86.vouch 核对 :sw@1
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87.trace 追查 +z0s)HU>j
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88.audit sampling 审计抽样 R](cko=
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89.error 误差 Q5l+-
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90.expected error 预期误差 HGDiwA
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91.population 总体 52NI{"
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92.sampling risk 抽样风险 4CtWEq
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93.non- sampling risk 非抽样风险 dt>9mF q
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94.sampling unit 抽样单位 kZ]pV=\Y*
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95.statistical sampling 统计抽样 o\PHs4Ws'7
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96.tolerable error 可容忍误差 mi7~(V>
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97.the risk of under reliance 信赖不足风险 gzy|K%K
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98.the risk of over reliance 信赖过度风险 =q|//*t2
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99.the risk of incorrect rejection 误拒风险 ic4hO>p&
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100. the risk of incorrect acceptance 误受风险 -1~o~yGE
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101.working trial balance 试算平衡表 -3y
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102.index and cross-referencing 索引和交叉索引 Pp_? z0M
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103.cash receipt 现金收入 LU8:]zOY
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104.cash disbursement 现金支出 .JJ50p
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105.bank statement 银行对账单 ImD&~^-_<
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106.bank reconciliation 银行存款余额调节表 'cAS>s"$}V
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107.balance sheet date 资产负债表日 9qB4\ONXZ
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108.net realizable value 可变现净值 Xy`'h5
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109.storeroom 仓库 rhX?\_7o
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110.sale invoice 销售发票 tA,J~|+f:
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111.price list 价目表 y+V>,W)r7
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112.positive confirmation request 积极式询证函 k7L4~W
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113.negative confirmation request 消极式询证函 l<<9H-O
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114.purchase requisition 请购单 -v|lM8
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115.receiving report 验收报告 jxt]Z3a ~0
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116.gross margin 毛利 <b\8<mTr
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117.manufacturing overhead 制造费用 m(EVC}Y
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118.material requisition 领料单 I)0_0JXs
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119.inventory-taking 存货盘点 ipt]qJFd
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120.bond certificate 债券 tp }Bz&V
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121.stock certificate 股票 ,^ dpn
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122.audit report 审计报告 vQy<%[QO
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123.entity 被审计单位 ;B(16&l=q
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124.addressee of the audit report 审计报告的收件人 -/*VR$c
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125.unqualified opinion 无保留意见 l8_RA
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126.qualified opinion 保留意见 Z:V<