61.assessed level of material misstatement risk 重大错报风险的评估水平 _TEjB:9eY
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62.simall business 小规模企业 ~lib~Y'-
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63.accounting system 会计系统 SJ8Ax_9{q
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64.test of control 控制测试 wl7G6Y2
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65.walk-through test 穿行测试 _Oc5g5_{
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66.communication 沟通 ZD ~ra7
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67.flow chart 流程图 $raq,S
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68.reperformance of internal control 重新执行 F#=M$j_
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69.audit evidence 审计证据 A*^aBWFR
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70.substantive procedures 实质性程序 3n_N^q}
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71.assertions 认定 Sq:,6bcG
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72.esistence 存在 C8Ja>o2'
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73.occurrence 发生 4M*Z1
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74.completeness 完整性 !:baG]Y
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75.rights and obligations 权利和义务 x/NjdK
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76.valuation and allocation 计价和分摊 fQQj2>3w
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77.cutoff 截止 f*o+g:]3
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78.accuracy 准确性 L0.F}
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79.classification 分类 vB<9M-sa0
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80.inspection 检查 ZSvU1T8
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81.supervision of counting 监盘 o wviIZFe
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82.observation 观察 V!\'7-[R
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83.confirmation 函证 ,J(shc_F
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84.computation 计算 *Za'^
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85.analytical procedures 分析程序 I9Lt>*
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86.vouch 核对 18,;2Sr44
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87.trace 追查 = IJ}b=:
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88.audit sampling 审计抽样
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89.error 误差 =&Z#QD"vl
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90.expected error 预期误差 &yRR!1n)H
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91.population 总体 8 qlQC.VA[
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92.sampling risk 抽样风险 qh|fq
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93.non- sampling risk 非抽样风险 m*|G2
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94.sampling unit 抽样单位 } `Cc-X7
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95.statistical sampling 统计抽样 ,Cd4
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96.tolerable error 可容忍误差 & LhQr-g
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97.the risk of under reliance 信赖不足风险 :{,k F
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98.the risk of over reliance 信赖过度风险 j1HeX
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99.the risk of incorrect rejection 误拒风险 !Qq~lAJO;
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100. the risk of incorrect acceptance 误受风险 )# v}8aL
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101.working trial balance 试算平衡表 SohNk9u[8
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102.index and cross-referencing 索引和交叉索引 [Lcy &+
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103.cash receipt 现金收入 uuQsK. S
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104.cash disbursement 现金支出 fI,2l
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105.bank statement 银行对账单 5 qMP u|A
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106.bank reconciliation 银行存款余额调节表 Bk]
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107.balance sheet date 资产负债表日 1 F&}e&}c
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108.net realizable value 可变现净值 Y() ZM
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109.storeroom 仓库 \0K&2'
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110.sale invoice 销售发票 Wr@q+Whq
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111.price list 价目表 `YY07(
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112.positive confirmation request 积极式询证函 /.(~=6o5
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113.negative confirmation request 消极式询证函 w\M"9T
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114.purchase requisition 请购单 {mY=LaS<
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115.receiving report 验收报告 .e4upTGU
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116.gross margin 毛利 W6RjQ1
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117.manufacturing overhead 制造费用 '!`| H 3
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118.material requisition 领料单 P'<j<h6
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119.inventory-taking 存货盘点 zDBm^ s
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120.bond certificate 债券 *to#ZMR;!
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121.stock certificate 股票 +Ht(_+To1
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122.audit report 审计报告 qC-4X"y+
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123.entity 被审计单位 8K@e8p( y
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124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 _bRgr
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126.qualified opinion 保留意见 YV'B*arIA
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127.disclaimer of opinion 无法表示意见 efuiFN;
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128.adverse opinion 否定意见 7%&e4