61.assessed level of material misstatement risk 重大错报风险的评估水平 d-8g
62.simall business 小规模企业 IMy!8$\u
63.accounting system 会计系统 $qoal
64.test of control 控制测试 6UPGE",u
65.walk-through test 穿行测试 UrS%t>6k
66.communication 沟通 =k!F`H`/%'
67.flow chart 流程图 jlD3SF~2
68.reperformance of internal control 重新执行 u<+RA
69.audit evidence 审计证据 G1,u{d-_
70.substantive procedures 实质性程序 s"wz !{G4
71.assertions 认定 b%j4W)Z
72.esistence 存在 R~dWblv
73.occurrence 发生 ar`}+2Qh0
74.completeness 完整性 eTtiAF=bW
75.rights and obligations 权利和义务 Ojp|/yd^YL
76.valuation and allocation 计价和分摊 1Zp^X:(
77.cutoff 截止 t |:XSJ9
78.accuracy 准确性 _oU~S$hO
79.classification 分类 8vvNn>Q
80.inspection 检查 w*4sT+
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81.supervision of counting 监盘 g*%o%Lv
82.observation 观察 <ou=f'
83.confirmation 函证 +ldgT"
84.computation 计算 D
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85.analytical procedures 分析程序 R"71)ob4
86.vouch 核对 Op iVQr:
87.trace 追查 &y2DI"Ff
88.audit sampling 审计抽样 yMb.~A^$J
89.error 误差 %BkPkQA
90.expected error 预期误差 \mwxV!!b$
91.population 总体 ~</H>J
d
92.sampling risk 抽样风险 c/G
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93.non- sampling risk 非抽样风险 q0_Pl*
94.sampling unit 抽样单位
n{%[G2.A
95.statistical sampling 统计抽样 ~0{F,R.$
96.tolerable error 可容忍误差 7(zY:9|(
97.the risk of under reliance 信赖不足风险 &<5oDdC
98.the risk of over reliance 信赖过度风险 %e=UYBj"
99.the risk of incorrect rejection 误拒风险 cvnRd.&
100. the risk of incorrect acceptance 误受风险 kQtnT7
101.working trial balance 试算平衡表 h{VGhkU9f
102.index and cross-referencing 索引和交叉索引 1,sD'iNb
103.cash receipt 现金收入 g6q67m<h
104.cash disbursement 现金支出 `H|#l\
105.bank statement 银行对账单 Ktf lbI!
106.bank reconciliation 银行存款余额调节表 Io)@u~yz
107.balance sheet date 资产负债表日 M7AUY#)
108.net realizable value 可变现净值 }?%5Ae7l,
109.storeroom 仓库 |?uUw$oh
110.sale invoice 销售发票 +q~dS.
111.price list 价目表 ^/Frg<>'p
112.positive confirmation request 积极式询证函 6\/(TW&
113.negative confirmation request 消极式询证函 '$be+Z32
114.purchase requisition 请购单 G~\=:d=^,`
115.receiving report 验收报告 -(![xZ1{K
116.gross margin 毛利 E`UEl$($
117.manufacturing overhead 制造费用 _O>8jH!#
118.material requisition 领料单 cpBTi
119.inventory-taking 存货盘点 HY'-P&H5(
120.bond certificate 债券 %3$EV}dp
121.stock certificate 股票 Ha20g/UN.
122.audit report 审计报告 Q2!vO4!<N
123.entity 被审计单位 LD)P.
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124.addressee of the audit report 审计报告的收件人 1mz72K
125.unqualified opinion 无保留意见 !qVnziE,,
126.qualified opinion 保留意见 z]
teQaUZ
127.disclaimer of opinion 无法表示意见 ,qO2D_
128.adverse opinion 否定意见