61.assessed level of material misstatement risk 重大错报风险的评估水平 5Bcmz'?!
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62.simall business 小规模企业 KW0KXO06a
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63.accounting system 会计系统 WnQ'I=E#~
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64.test of control 控制测试 D9(4%^HxV1
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65.walk-through test 穿行测试 Ty 6 XU!
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66.communication 沟通 Q1h v2*/U
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67.flow chart 流程图 1^Q!EV
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68.reperformance of internal control 重新执行 NFU=PS$
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69.audit evidence 审计证据 _qit$#wK;
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70.substantive procedures 实质性程序 d76C]R5L
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71.assertions 认定 ;?o"{mbb
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72.esistence 存在 >03JQe_#*L
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73.occurrence 发生 )P/~{Ci:T&
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74.completeness 完整性 5o|u!#6
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75.rights and obligations 权利和义务 !OH'pC5
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76.valuation and allocation 计价和分摊 _i"[m(ABj1
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77.cutoff 截止 ,g)9ZP.F
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78.accuracy 准确性 87VXVI
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79.classification 分类 la!rg#)-X
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80.inspection 检查 9e1KH'
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81.supervision of counting 监盘 RK]."m0c~#
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82.observation 观察 )ULxB'Dm
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83.confirmation 函证 {'
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84.computation 计算 |z%*}DPrpa
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85.analytical procedures 分析程序 I=`efc]T
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86.vouch 核对 Xp3cYS*u
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87.trace 追查 `!T6#6h
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88.audit sampling 审计抽样
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89.error 误差 QO~TuC
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90.expected error 预期误差 7~q'3 N
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91.population 总体 ?+#E&F
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92.sampling risk 抽样风险 ZGOI8M]@
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93.non- sampling risk 非抽样风险 k4-C*Gx$h
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94.sampling unit 抽样单位 mE]W#?
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95.statistical sampling 统计抽样 U`"nX)$
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96.tolerable error 可容忍误差 7"y"%+*/
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97.the risk of under reliance 信赖不足风险 |3g:q
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98.the risk of over reliance 信赖过度风险 NC2PW+(
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99.the risk of incorrect rejection 误拒风险 -OuMC&
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100. the risk of incorrect acceptance 误受风险 .,x08M
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101.working trial balance 试算平衡表 mvxg|<
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102.index and cross-referencing 索引和交叉索引 Kc\0-3
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103.cash receipt 现金收入 413r3/
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104.cash disbursement 现金支出 BiHBu8<
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105.bank statement 银行对账单 *-Y|qS%
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106.bank reconciliation 银行存款余额调节表 I)O-i_}L&K
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107.balance sheet date 资产负债表日 I\DT(9
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108.net realizable value 可变现净值 U]ouBG8/
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109.storeroom 仓库 obX|8hTL%
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110.sale invoice 销售发票 Qo{^jDe,c*
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111.price list 价目表 q^dI!93n|
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112.positive confirmation request 积极式询证函 '&T4ryq3"
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113.negative confirmation request 消极式询证函 Tj*zlb4
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114.purchase requisition 请购单 JCaT^KLz
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115.receiving report 验收报告 "v~w#
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 /5r[M=_ihr
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118.material requisition 领料单 mKnkHGM
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119.inventory-taking 存货盘点 n2Ycq&O
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120.bond certificate 债券 >&U]j*'4
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121.stock certificate 股票 \kWceu}H,
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122.audit report 审计报告 vM\8>p*U
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123.entity 被审计单位 jPA?0h
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124.addressee of the audit report 审计报告的收件人 4 "wuqr|o
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125.unqualified opinion 无保留意见 }[l`R{d5q>
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126.qualified opinion 保留意见 2lHJ&fck<
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