61.assessed level of material misstatement risk 重大错报风险的评估水平 ELPJ}moWZ
62.simall business 小规模企业 D6vn3*,&
63.accounting system 会计系统 79V5{2Y*U
64.test of control 控制测试 X=hgLK^3<,
65.walk-through test 穿行测试 ZChY:I$<
66.communication 沟通 `8-aHPF-
67.flow chart 流程图 A
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68.reperformance of internal control 重新执行 /;0>*ft4
69.audit evidence 审计证据 h<M7[p=
70.substantive procedures 实质性程序 4Rm3'Ch
71.assertions 认定 EzyIsp> _
72.esistence 存在 W
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73.occurrence 发生 KH7]`CU
74.completeness 完整性 !$?@;}=
75.rights and obligations 权利和义务 D6]$P%t9
76.valuation and allocation 计价和分摊 LJ))
77.cutoff 截止 =4D_-Q
78.accuracy 准确性 lEDHx[q
79.classification 分类 $SXxAS1
80.inspection 检查 >SJ$41"E
81.supervision of counting 监盘 {q)B@#p
82.observation 观察 pd1m/
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83.confirmation 函证 z]YhQIU4n8
84.computation 计算 :6/OU9f/R
85.analytical procedures 分析程序 .g#=~{A
86.vouch 核对 >2:S v1T
87.trace 追查 5{a(
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88.audit sampling 审计抽样 6'ZnyWb
89.error 误差 +m.8*^
90.expected error 预期误差 <f6PULm
91.population 总体 "6dbRo5%
92.sampling risk 抽样风险 QT$1D[
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93.non- sampling risk 非抽样风险 =QfKDA
94.sampling unit 抽样单位 {|h"/
95.statistical sampling 统计抽样 IpJ v\zH7
96.tolerable error 可容忍误差 #[W[|m
97.the risk of under reliance 信赖不足风险 l{U 3;
98.the risk of over reliance 信赖过度风险 (3h*sd5ly
99.the risk of incorrect rejection 误拒风险 LPn}QzH
100. the risk of incorrect acceptance 误受风险 QL2y,?Mz7
101.working trial balance 试算平衡表 XgKG\C=3
102.index and cross-referencing 索引和交叉索引 |w2AB7EU
103.cash receipt 现金收入 cv4M[]U~
104.cash disbursement 现金支出 'lk74qU$
105.bank statement 银行对账单 ug,|'<G
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106.bank reconciliation 银行存款余额调节表 Nj_sU0Dt
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 d-sh6q5
109.storeroom 仓库 ->&VbR)
110.sale invoice 销售发票 --YUiNhh
111.price list 价目表 j~H`*R=ld#
112.positive confirmation request 积极式询证函 B9DxV>mr\r
113.negative confirmation request 消极式询证函 Pu*HZW3l
114.purchase requisition 请购单 P
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115.receiving report 验收报告 t)Q@sKT6
116.gross margin 毛利 AV4HX\`{P0
117.manufacturing overhead 制造费用 +fQL~0tA
118.material requisition 领料单 ]~Vu-@
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119.inventory-taking 存货盘点 /VO@>Hoh
120.bond certificate 债券 /7@2Qc2
121.stock certificate 股票 50aWFJYw
122.audit report 审计报告 Ju7C?)x
123.entity 被审计单位 k3[h'.ps
124.addressee of the audit report 审计报告的收件人 i;zGw.;Q
125.unqualified opinion 无保留意见 }!]x|zU.=
126.qualified opinion 保留意见 ONq/JW$?LV
127.disclaimer of opinion 无法表示意见 /_OZ1jX
128.adverse opinion 否定意见