61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 9o7E/wP
63.accounting system 会计系统 ]HoQ6R\E b
64.test of control 控制测试 KD]8n]c
65.walk-through test 穿行测试 9;3f`DK@2k
66.communication 沟通 Z/=x(I0
67.flow chart 流程图 C!N&uNp@s
68.reperformance of internal control 重新执行 eJ0PSW/4l
69.audit evidence 审计证据 uVJ;1H!
70.substantive procedures 实质性程序 "g7`Ytln
71.assertions 认定 ax7]>Z=%d"
72.esistence 存在 zItf>j7|Z
73.occurrence 发生 T9enyYt%
74.completeness 完整性 OA#AiQUR
75.rights and obligations 权利和义务 kJP
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76.valuation and allocation 计价和分摊 ,}%+5yH
77.cutoff 截止 Bor _Kib
78.accuracy 准确性 ;kO
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79.classification 分类 XjpFJ#T*$A
80.inspection 检查 { Z
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81.supervision of counting 监盘 &E.ckWf
82.observation 观察 JCNZtWF
83.confirmation 函证 B42.;4"T
84.computation 计算 U[9`:aV;
85.analytical procedures 分析程序 :5?
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86.vouch 核对 f`@$saFD
87.trace 追查 A-:58Qau+
88.audit sampling 审计抽样 N_TWT&o4
89.error 误差 D 6!`p6r+
90.expected error 预期误差 XBv:$F.>$
91.population 总体 y~_wr}.CS
92.sampling risk 抽样风险 Y2i:ZP
93.non- sampling risk 非抽样风险 <F!On5=W*
94.sampling unit 抽样单位 m_~!Lj[u.
95.statistical sampling 统计抽样 &mj98
96.tolerable error 可容忍误差 T1ZAw'6(K
97.the risk of under reliance 信赖不足风险 &CW,qY,sh
98.the risk of over reliance 信赖过度风险 `"J=\3->
99.the risk of incorrect rejection 误拒风险 d[ql7
100. the risk of incorrect acceptance 误受风险 .L'>1H]B
101.working trial balance 试算平衡表 1MI/:vy-
102.index and cross-referencing 索引和交叉索引 +rS}f
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103.cash receipt 现金收入 !%n3_tZC
104.cash disbursement 现金支出 9J%
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105.bank statement 银行对账单 WXP=U^5Si
106.bank reconciliation 银行存款余额调节表 GD?4/HkF
107.balance sheet date 资产负债表日 ]8*#%^
108.net realizable value 可变现净值 4[t1"s~Wg
109.storeroom 仓库 - 7)%J+5
110.sale invoice 销售发票 VYj hU?I
111.price list 价目表 }=Yvs)
112.positive confirmation request 积极式询证函 #N\kMJl$l
113.negative confirmation request 消极式询证函 Afi;s.,
114.purchase requisition 请购单 dM"Suw
115.receiving report 验收报告 !kZ9Ox9^
116.gross margin 毛利 1wpT"5B
117.manufacturing overhead 制造费用 , Z*Fo: q
118.material requisition 领料单 VH1P
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119.inventory-taking 存货盘点 qh;ahX~
120.bond certificate 债券 3uO#/EbS
121.stock certificate 股票 hmJ{'D1"
122.audit report 审计报告
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123.entity 被审计单位 wzhM/Lmo\z
124.addressee of the audit report 审计报告的收件人 ]fz
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125.unqualified opinion 无保留意见 Fi.gf?d
126.qualified opinion 保留意见 lNuZg9h
127.disclaimer of opinion 无法表示意见 fNOsB^Y
128.adverse opinion 否定意见