61.assessed level of material misstatement risk 重大错报风险的评估水平 B[B<U~I}
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62.simall business 小规模企业 %d J>8.jW@
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63.accounting system 会计系统 AS_+}*WSFQ
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64.test of control 控制测试 ==Mi1Q#5C
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65.walk-through test 穿行测试 7B!Qq/E?g
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66.communication 沟通 l1Q+hz5"*U
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67.flow chart 流程图 yN<fmi};c
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68.reperformance of internal control 重新执行 (zDk68=v
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69.audit evidence 审计证据 ~*c=
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70.substantive procedures 实质性程序 $jh>zf
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71.assertions 认定 `A _8nW)
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72.esistence 存在 uEGPgYY (
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73.occurrence 发生 fP1OH&Ar
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74.completeness 完整性 3@`H<tP'6o
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75.rights and obligations 权利和义务 9r+O!kF(
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76.valuation and allocation 计价和分摊 LZC?383'
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77.cutoff 截止 Gb |}Su
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78.accuracy 准确性 #"8[8jyV
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79.classification 分类 T|s0qQi
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80.inspection 检查 km\ld&d]$
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81.supervision of counting 监盘
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82.observation 观察 %^5 @z1d,
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83.confirmation 函证 ](=wlq)
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84.computation 计算 %FyygT b;S
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85.analytical procedures 分析程序 C9F+e
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86.vouch 核对 bLM"t0
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87.trace 追查 K>cz63}S
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88.audit sampling 审计抽样 CC>fm1#i\
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89.error 误差 .?0>5-SfY
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90.expected error 预期误差 O GFE*
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91.population 总体 ft/^4QcyAM
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92.sampling risk 抽样风险 80$0zb
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93.non- sampling risk 非抽样风险 q^N0abzgP
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94.sampling unit 抽样单位 k?HrD" k"
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95.statistical sampling 统计抽样 (}C^_q:7d
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96.tolerable error 可容忍误差 O*rmD<L$
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97.the risk of under reliance 信赖不足风险 T
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98.the risk of over reliance 信赖过度风险 N2tkCkl^x9
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99.the risk of incorrect rejection 误拒风险 Be{/2jU%
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100. the risk of incorrect acceptance 误受风险 9si}WqAw
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101.working trial balance 试算平衡表 8jjFC9Cbn0
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102.index and cross-referencing 索引和交叉索引 jJUGZVM6)
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103.cash receipt 现金收入 v\%B
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104.cash disbursement 现金支出 oQ
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105.bank statement 银行对账单 H
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106.bank reconciliation 银行存款余额调节表 Har~MO?A
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107.balance sheet date 资产负债表日 $Ns,ts(ng
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108.net realizable value 可变现净值 hj&fQ}X
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109.storeroom 仓库 1yBt/U2
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110.sale invoice 销售发票 ~H^'al2PK
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111.price list 价目表 WR/o
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112.positive confirmation request 积极式询证函 &~~aAg
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113.negative confirmation request 消极式询证函 'qL5$ zG
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114.purchase requisition 请购单 ?;|@T ty%
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115.receiving report 验收报告 M{?.hq
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116.gross margin 毛利 VL+N:wb>
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117.manufacturing overhead 制造费用 D|d4:;7
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118.material requisition 领料单 %K[daXw6E8
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119.inventory-taking 存货盘点 0K<x=-cCB
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120.bond certificate 债券 d2rL 8jW
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121.stock certificate 股票 .'|mY$U~]
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122.audit report 审计报告 QsiJ%O Q
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123.entity 被审计单位 "8 N"Udu
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124.addressee of the audit report 审计报告的收件人 egm)a
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125.unqualified opinion 无保留意见 OJAx:&