61.assessed level of material misstatement risk 重大错报风险的评估水平 +MQf2|--
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62.simall business 小规模企业 mhM=$AIq
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63.accounting system 会计系统 SF;;4og
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64.test of control 控制测试 z1LATy
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65.walk-through test 穿行测试 KTk%Np
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66.communication 沟通 7fl'nCo\"
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67.flow chart 流程图 ;X\>oV3#
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68.reperformance of internal control 重新执行 A{;b^IK
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69.audit evidence 审计证据 D;<Qm,[
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70.substantive procedures 实质性程序 "31GC7
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71.assertions 认定 )j@k[}R#g
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72.esistence 存在 q[q#cY:0
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73.occurrence 发生 Eln"RKCt}9
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74.completeness 完整性 1(!QutEb
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75.rights and obligations 权利和义务 s+^o[R
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76.valuation and allocation 计价和分摊 r[M]2h
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77.cutoff 截止 o&?Tz*"l
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78.accuracy 准确性 ?i(Tc!
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79.classification 分类 "~7| !9<
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80.inspection 检查 ?YgK]IxD
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81.supervision of counting 监盘 *D,+v!wG9
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82.observation 观察 $z{HNY*2
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83.confirmation 函证 0c7&J?"wE
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84.computation 计算 YT,1E>rd
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85.analytical procedures 分析程序 5]p>&|Ud
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86.vouch 核对 9T|7edl
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87.trace 追查 zG@9-s* L
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88.audit sampling 审计抽样 ,A
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89.error 误差 zmf5!77
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90.expected error 预期误差
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91.population 总体 <s+=v!
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92.sampling risk 抽样风险 9qQ_#$Vv
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93.non- sampling risk 非抽样风险 WU#bA|Cf
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94.sampling unit 抽样单位 ?*,
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95.statistical sampling 统计抽样 SP
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96.tolerable error 可容忍误差 StP6G ]x
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97.the risk of under reliance 信赖不足风险 "@GopD
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98.the risk of over reliance 信赖过度风险 <B$Lu4b@c
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99.the risk of incorrect rejection 误拒风险 YZpF*E;6t
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100. the risk of incorrect acceptance 误受风险 'D\(p,(Mt
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101.working trial balance 试算平衡表 AZl|;
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102.index and cross-referencing 索引和交叉索引 Iy|]U&`
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103.cash receipt 现金收入 E;VW6[M
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104.cash disbursement 现金支出 ,!%[CpM3
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105.bank statement 银行对账单 w|?Nq?KA
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106.bank reconciliation 银行存款余额调节表 pl
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107.balance sheet date 资产负债表日 @WBy:gV"
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108.net realizable value 可变现净值 ,a^_
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109.storeroom 仓库 zMtK_ccQ
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110.sale invoice 销售发票 /d'^XYOC
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111.price list 价目表 @YpA'cX7
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112.positive confirmation request 积极式询证函 |4X:>
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113.negative confirmation request 消极式询证函 S5m1~fz
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114.purchase requisition 请购单 ^>g+:?x
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115.receiving report 验收报告 vx!nC}f"k`
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116.gross margin 毛利 _i}6zxqw
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117.manufacturing overhead 制造费用 cQ3Dk<GZ
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118.material requisition 领料单 [u)^Q
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119.inventory-taking 存货盘点 js8uvZ i
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120.bond certificate 债券 2R2Z6}
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121.stock certificate 股票 wF@qBDxg
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122.audit report 审计报告 /wCP(1Mw
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123.entity 被审计单位 VCbnS191*
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124.addressee of the audit report 审计报告的收件人 =x/]2+
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125.unqualified opinion 无保留意见 )vuxy
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126.qualified opinion 保留意见 NwT3e&u%|
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127.disclaimer of opinion 无法表示意见 J,{sRb%
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128.adverse opinion 否定意见 !8l4Hc8
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