61.assessed level of material misstatement risk 重大错报风险的评估水平 oVTXn=cYDp
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62.simall business 小规模企业 o;9 G{Xj3@
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63.accounting system 会计系统 gSa !zQN6
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64.test of control 控制测试 cR{F|0X
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65.walk-through test 穿行测试 S:K$fFcJ
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66.communication 沟通 PNz]L
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67.flow chart 流程图 /1v:eoF;
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68.reperformance of internal control 重新执行 fikDpR
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69.audit evidence 审计证据 /-knqv
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70.substantive procedures 实质性程序 }S$OE))u
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71.assertions 认定 yH(3 m#
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72.esistence 存在 !|W.YbS
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73.occurrence 发生 Pl. y9g~
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74.completeness 完整性 C hQ] d
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75.rights and obligations 权利和义务 !F:mDZeY
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76.valuation and allocation 计价和分摊 TCFr-*x
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77.cutoff 截止 P5H_iH
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78.accuracy 准确性 bU/4KZ'-^
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79.classification 分类 2FW"uYA;6
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80.inspection 检查 mrq,kwM
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81.supervision of counting 监盘 Q 5hOVD%
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82.observation 观察 fLpWTkr0
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83.confirmation 函证 2">de/jS
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84.computation 计算 /N({"G'
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85.analytical procedures 分析程序 3~Lsa"/
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86.vouch 核对 n|pdYe8\
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87.trace 追查 +0 }_X
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88.audit sampling 审计抽样 6yBd9= 3K
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89.error 误差 A|,qjiEJCc
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90.expected error 预期误差 _-sFJi8B
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91.population 总体 aNs8T`
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92.sampling risk 抽样风险 "G-h8IN^O
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93.non- sampling risk 非抽样风险 a'`?kBK7`U
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94.sampling unit 抽样单位 ?:M4GY"gV
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95.statistical sampling 统计抽样 w[D]\>QHa
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96.tolerable error 可容忍误差 '
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97.the risk of under reliance 信赖不足风险 2NJ\`1HZ\
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98.the risk of over reliance 信赖过度风险 sa&`CEa
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99.the risk of incorrect rejection 误拒风险 z;dRzwL
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100. the risk of incorrect acceptance 误受风险 "OA{[)fw"
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101.working trial balance 试算平衡表 Y8^WuN$
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102.index and cross-referencing 索引和交叉索引 q*4U2_^.
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103.cash receipt 现金收入 f1v4h[)-
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104.cash disbursement 现金支出 WR`NISSp
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105.bank statement 银行对账单 cC>Svf[CzK
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106.bank reconciliation 银行存款余额调节表 5y 5Dn!`
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107.balance sheet date 资产负债表日 W;cYg.W2
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108.net realizable value 可变现净值 nT}Wx/
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109.storeroom 仓库 [FrLxU
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110.sale invoice 销售发票 9&uf
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111.price list 价目表 '2i !RT-
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112.positive confirmation request 积极式询证函 -aVC`
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113.negative confirmation request 消极式询证函 a*LfT<hmU3
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114.purchase requisition 请购单 3 (\D.Z
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115.receiving report 验收报告 NU?<bIQ
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116.gross margin 毛利 X ?[ )e
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117.manufacturing overhead 制造费用 M2|h.+[Q
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118.material requisition 领料单 [2Zy~`*y{
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119.inventory-taking 存货盘点 K)mQcB-"?
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120.bond certificate 债券 Ze8.+Ee
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121.stock certificate 股票 <7F-WR/2n
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122.audit report 审计报告 $.,B2} '
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123.entity 被审计单位 oC49c~`8
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124.addressee of the audit report 审计报告的收件人 eBnx$
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125.unqualified opinion 无保留意见 irD5;xk([
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126.qualified opinion 保留意见 QCb%d'_w+
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127.disclaimer of opinion 无法表示意见 p? o[+L<