61.assessed level of material misstatement risk 重大错报风险的评估水平 #>!!#e!*
62.simall business 小规模企业 <hS >L1ZSr
63.accounting system 会计系统 B\N,%vsx#U
64.test of control 控制测试 n1!u
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65.walk-through test 穿行测试 #<l;YT8
66.communication 沟通 ,9q5jOnk
67.flow chart 流程图 PRf2@0ZV
68.reperformance of internal control 重新执行 "$m3xO
69.audit evidence 审计证据 bD49$N?>
70.substantive procedures 实质性程序 ^8We}bs-c
71.assertions 认定 o>j3<#?
72.esistence 存在 ukhI'alS,
73.occurrence 发生 R#Ss_y
74.completeness 完整性 b/2t@VlL
75.rights and obligations 权利和义务 |ss_<
76.valuation and allocation 计价和分摊 VE{t]>*-u
77.cutoff 截止 03{e[#6
78.accuracy 准确性 bC"#.e
79.classification 分类
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80.inspection 检查 o3%+FWrVTS
81.supervision of counting 监盘 F#W'>WBU
82.observation 观察 !_zmm$bR
83.confirmation 函证
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84.computation 计算 t0hg!_$bq
85.analytical procedures 分析程序 ?;}2Z)
86.vouch 核对 P^.L0T5g
87.trace 追查 Riu0;U( \
88.audit sampling 审计抽样 UJlKw `4
89.error 误差 .K:>`~<)
90.expected error 预期误差
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91.population 总体 3O$Q>.0 w/
92.sampling risk 抽样风险 M-0BQs`N
93.non- sampling risk 非抽样风险 K{"(|~=U
94.sampling unit 抽样单位 l"O=x t`m{
95.statistical sampling 统计抽样 W!+5}\?
96.tolerable error 可容忍误差 }0qgvw
97.the risk of under reliance 信赖不足风险 Qv[@ioc
98.the risk of over reliance 信赖过度风险 C3WqUf<8`{
99.the risk of incorrect rejection 误拒风险 Jfo#IRC
100. the risk of incorrect acceptance 误受风险 ar>S_VW*
101.working trial balance 试算平衡表 Pm
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102.index and cross-referencing 索引和交叉索引 +=;F vb
103.cash receipt 现金收入 %'@&j2j>
104.cash disbursement 现金支出 lts{<AU~
105.bank statement 银行对账单 uiO8F*,!&r
106.bank reconciliation 银行存款余额调节表 )I`B+c:
107.balance sheet date 资产负债表日 s _p?3bKu
108.net realizable value 可变现净值 ;pS
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109.storeroom 仓库 Q>= :$I
110.sale invoice 销售发票 6fQQKM@a|
111.price list 价目表 LXfDXXF
112.positive confirmation request 积极式询证函 r1$
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113.negative confirmation request 消极式询证函 ;R|5sCb/m
114.purchase requisition 请购单 D0tI
115.receiving report 验收报告 /ey}#SHm,
116.gross margin 毛利 _fa2ntuS=f
117.manufacturing overhead 制造费用 dN;C-XF3s
118.material requisition 领料单 A"i40 @+
119.inventory-taking 存货盘点 iv:[]o
120.bond certificate 债券 &P,8)YA
121.stock certificate 股票 O`Nzn~),x
122.audit report 审计报告 So,EPB+
123.entity 被审计单位 |a/"7B|?\
124.addressee of the audit report 审计报告的收件人 #t
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125.unqualified opinion 无保留意见 s#-`,jqD
126.qualified opinion 保留意见 ~b\bpu
127.disclaimer of opinion 无法表示意见 8T7[/"hi\
128.adverse opinion 否定意见