61.assessed level of material misstatement risk 重大错报风险的评估水平 ``Un&-Ms
62.simall business 小规模企业 S+2(f> Z
63.accounting system 会计系统 7!$^r$t
64.test of control 控制测试 w-{c.x
65.walk-through test 穿行测试 Ki~1qu:
66.communication 沟通 VQ{fne<
67.flow chart 流程图 =>dGL|
68.reperformance of internal control 重新执行 $pudoAO
69.audit evidence 审计证据 0AV c
70.substantive procedures 实质性程序 Wr5V`sM
71.assertions 认定 ->{KVPHe{
72.esistence 存在 xRsWI!d+|
73.occurrence 发生 4,0{7MLgK
74.completeness 完整性 xp9pl[l
75.rights and obligations 权利和义务 {u9}bx'<
76.valuation and allocation 计价和分摊 y|q3Wa
77.cutoff 截止 ilva,WFa^
78.accuracy 准确性 `V3Fx{
79.classification 分类 Rx|;=-8zg
80.inspection 检查 jZ3fKyp#
81.supervision of counting 监盘 [66!bM&
82.observation 观察 Zr,VR-kW+
83.confirmation 函证 v 6Vcjm
84.computation 计算 H$KTo/
85.analytical procedures 分析程序 eNu7~3k}
86.vouch 核对 |B2+{@R
87.trace 追查 &l[$*<P5V
88.audit sampling 审计抽样 ?KI,cl
89.error 误差 K}U-w:{
90.expected error 预期误差 f>Jr|#k
91.population 总体 [ps*uva
92.sampling risk 抽样风险 @oad,=R&
93.non- sampling risk 非抽样风险 V,?yPi$#E
94.sampling unit 抽样单位 -[DOe?T
95.statistical sampling 统计抽样 CWP2{
96.tolerable error 可容忍误差 :<#nTh_@\'
97.the risk of under reliance 信赖不足风险 Y7[jqb1D
98.the risk of over reliance 信赖过度风险 Dl8;$~
99.the risk of incorrect rejection 误拒风险 u4|$bbig
100. the risk of incorrect acceptance 误受风险 19KQlMO.G
101.working trial balance 试算平衡表 AZ}Xj>=
102.index and cross-referencing 索引和交叉索引 [R7Y}k:9U
103.cash receipt 现金收入 r{%qf;
104.cash disbursement 现金支出 M+9 gL3W
105.bank statement 银行对账单 Ezv
Y"T@
106.bank reconciliation 银行存款余额调节表 mju>>\9
107.balance sheet date 资产负债表日 &q|K!5[k
108.net realizable value 可变现净值 78%~N`x7
109.storeroom 仓库 Nm>A'bLM
110.sale invoice 销售发票 }<y7bqA
111.price list 价目表 !o[7wKrXb
112.positive confirmation request 积极式询证函 H&}pkrH~
113.negative confirmation request 消极式询证函 A7hVHxNJ-
114.purchase requisition 请购单 w~?~g<q
115.receiving report 验收报告 oD1/{dRzj
116.gross margin 毛利 S+ ^E.
117.manufacturing overhead 制造费用 |WdPE@P
118.material requisition 领料单 %\Mo-Ow!\
119.inventory-taking 存货盘点 gH3vk $WS
120.bond certificate 债券 L4|`;WP
121.stock certificate 股票 Sw^u3
122.audit report 审计报告 Y.ToIka{
123.entity 被审计单位 'D"C4;X
124.addressee of the audit report 审计报告的收件人 \K]0JH
125.unqualified opinion 无保留意见 [o5Hl^
126.qualified opinion 保留意见 ~B(4qK1G
127.disclaimer of opinion 无法表示意见 %O;bAC_M
128.adverse opinion 否定意见