61.assessed level of material misstatement risk 重大错报风险的评估水平 \l;H!y[
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62.simall business 小规模企业 0ipYXbC
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63.accounting system 会计系统 '-X913eG!
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64.test of control 控制测试 }5;3c %
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65.walk-through test 穿行测试 ZZ;V5o6E
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66.communication 沟通 +@oo8io
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67.flow chart 流程图 o{QPW
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68.reperformance of internal control 重新执行 <~qhy{hRn
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69.audit evidence 审计证据 x~O_v
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70.substantive procedures 实质性程序 Os7 3u#!'
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71.assertions 认定 G@n%P~
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72.esistence 存在 s*pgR=dZZ
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73.occurrence 发生 Ax+q/nvnb
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74.completeness 完整性 q^w3n2
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 U~8 oE_+
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77.cutoff 截止 2L_ts=
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78.accuracy 准确性 FP
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79.classification 分类 ^^Tu/YC9x
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80.inspection 检查 M 9b_Q
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81.supervision of counting 监盘 ~FV
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82.observation 观察 P}QuGy[
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83.confirmation 函证 u{ .UZTn
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84.computation 计算 M-df Gk
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85.analytical procedures 分析程序 ^\<1Y''
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86.vouch 核对 MW+]w~7_Q
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87.trace 追查 =e,2/Ep{i
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88.audit sampling 审计抽样 f13%[RA9N
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89.error 误差 U>^-Db]
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90.expected error 预期误差 +'x`rk
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91.population 总体 Hdh'!|w
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92.sampling risk 抽样风险 Ee##:I
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93.non- sampling risk 非抽样风险 Rd5r~iT
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94.sampling unit 抽样单位 tsZrn
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95.statistical sampling 统计抽样 $N=A, S
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96.tolerable error 可容忍误差 ,bCPO`45
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97.the risk of under reliance 信赖不足风险 CBTa9|57
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98.the risk of over reliance 信赖过度风险 /9WR>NUAO
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99.the risk of incorrect rejection 误拒风险 x1$tS#lS
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100. the risk of incorrect acceptance 误受风险 l\*}
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101.working trial balance 试算平衡表 %?C{0(Z{
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102.index and cross-referencing 索引和交叉索引 [Qv%
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103.cash receipt 现金收入 HT5G HkT
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104.cash disbursement 现金支出 xk}YeNVj
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105.bank statement 银行对账单 \sF}NBNT@
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106.bank reconciliation 银行存款余额调节表 9QI\[lT&
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107.balance sheet date 资产负债表日 d;(L@9HH
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108.net realizable value 可变现净值 ^ow[XEB%
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109.storeroom 仓库 JB'q_dS}
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110.sale invoice 销售发票 ^C@uP9g
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111.price list 价目表 ![:S~x1
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112.positive confirmation request 积极式询证函 ho@f}4jhQ3
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113.negative confirmation request 消极式询证函 v)+wr[Qs
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114.purchase requisition 请购单 sN7I~
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115.receiving report 验收报告 Ab-S*|B
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116.gross margin 毛利 VE6T&fz`
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117.manufacturing overhead 制造费用 Wb!%_1dER
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118.material requisition 领料单 ||}|=Sz
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119.inventory-taking 存货盘点 RoLUPy9U
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120.bond certificate 债券 brNe13d3~"
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121.stock certificate 股票 CjOaw$s
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122.audit report 审计报告 Rmn| "ZK
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123.entity 被审计单位 |I7P0JqP
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124.addressee of the audit report 审计报告的收件人 H[<"DP
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125.unqualified opinion 无保留意见 &EmxSYL>
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126.qualified opinion 保留意见 -d
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127.disclaimer of opinion 无法表示意见 u$&