61.assessed level of material misstatement risk 重大错报风险的评估水平 C,A/29R,s
62.simall business 小规模企业 m@u%3*:
63.accounting system 会计系统 a4gX@&it_k
64.test of control 控制测试 }dHdy{$
65.walk-through test 穿行测试 \*Yr&Lm
66.communication 沟通 }'fa f{W
67.flow chart 流程图 3m9b
68.reperformance of internal control 重新执行 }-J0cV
69.audit evidence 审计证据
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70.substantive procedures 实质性程序
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71.assertions 认定 1D38T
72.esistence 存在 gWoUE7.3`
73.occurrence 发生 q3#+G:nh
74.completeness 完整性 89;@#9
75.rights and obligations 权利和义务 hSR+7qN<e
76.valuation and allocation 计价和分摊 ! nvg:$.&
77.cutoff 截止 `R>z{-@=
78.accuracy 准确性 3Pllxq<n
79.classification 分类 5&h">_j
80.inspection 检查 {~uTi>U
81.supervision of counting 监盘 pkae91
82.observation 观察 A)V*faD
83.confirmation 函证 n>R(e>
84.computation 计算 F>3 o0ke}
85.analytical procedures 分析程序 ><Zu+HX
86.vouch 核对 .)_2AoT7[
87.trace 追查 IVkB)9IW
88.audit sampling 审计抽样 D7T|K :F)
89.error 误差 q*|Alrm
90.expected error 预期误差 2%L`b"9}V
91.population 总体 _ilitwRN3
92.sampling risk 抽样风险 dS3\P5D.*c
93.non- sampling risk 非抽样风险 {wsJ1v8!
94.sampling unit 抽样单位 L<0_e^8
95.statistical sampling 统计抽样 l_yF;5|?z
96.tolerable error 可容忍误差 g2m*Q%
97.the risk of under reliance 信赖不足风险 eBs.RR
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98.the risk of over reliance 信赖过度风险 HKJBR)T
99.the risk of incorrect rejection 误拒风险 >X
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100. the risk of incorrect acceptance 误受风险 m
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101.working trial balance 试算平衡表 ux)*B}/xh
102.index and cross-referencing 索引和交叉索引 16Jq*hKU
103.cash receipt 现金收入 ,z>-_HOnw
104.cash disbursement 现金支出 )\ceanS
105.bank statement 银行对账单 |bnYHP$!
106.bank reconciliation 银行存款余额调节表 'QxJU$
107.balance sheet date 资产负债表日 9#@s(s
108.net realizable value 可变现净值 L!zdrCM
109.storeroom 仓库 {_\cd.AuT
110.sale invoice 销售发票 #IZh}*$
111.price list 价目表 !C05;x8{
112.positive confirmation request 积极式询证函 +(92}~RK
113.negative confirmation request 消极式询证函 2dkWzx
114.purchase requisition 请购单 j&_>_*.y
115.receiving report 验收报告 MO0NNVVi%U
116.gross margin 毛利 Ec}%!p_$
117.manufacturing overhead 制造费用 1 =C12
118.material requisition 领料单 }O
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119.inventory-taking 存货盘点 8K?}!$fz
120.bond certificate 债券 jhQoBC>:
121.stock certificate 股票 ?z#*eoPr
122.audit report 审计报告 ~{tO8
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 `Ucj_6&Tqs
125.unqualified opinion 无保留意见 H~nX!sO
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 2m:K
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128.adverse opinion 否定意见