61.assessed level of material misstatement risk 重大错报风险的评估水平 @V u[Tg}J
62.simall business 小规模企业 4Lb<#e13R?
63.accounting system 会计系统 lV="IP^7
64.test of control 控制测试 {IwYoR aXa
65.walk-through test 穿行测试 qT%E[qDS
66.communication 沟通 B
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67.flow chart 流程图 4D$E
68.reperformance of internal control 重新执行 Z28@yD+
69.audit evidence 审计证据 Ob+c*@KiW
70.substantive procedures 实质性程序 (dZ&Af
71.assertions 认定 kS!*kk*a
72.esistence 存在 *E6 p=
73.occurrence 发生 K)Ka"H
74.completeness 完整性 mL+ps x+
75.rights and obligations 权利和义务 GMI>$$<
76.valuation and allocation 计价和分摊 @#">~P|Hp
77.cutoff 截止 2O>iAzc
78.accuracy 准确性 @)wXP@7
79.classification 分类 D=]P9XDvb.
80.inspection 检查 >cLZP#^\2E
81.supervision of counting 监盘 kXRD_B5&
82.observation 观察 c6.|; 4
83.confirmation 函证 T]k@g_
84.computation 计算 W;W\L? r
85.analytical procedures 分析程序 T;7|d5][
86.vouch 核对 o*VQH`G*|g
87.trace 追查 i ib-\j4d
88.audit sampling 审计抽样 Ado>)c"*y1
89.error 误差 WOoVVjMM
90.expected error 预期误差 _uacpN/<|
91.population 总体 EA72%Y9F
92.sampling risk 抽样风险 -K4RQ{=>UZ
93.non- sampling risk 非抽样风险 1+zax*gO-
94.sampling unit 抽样单位 l-rI|0D#
95.statistical sampling 统计抽样 7IRn
96.tolerable error 可容忍误差 +(T,d ]o]
97.the risk of under reliance 信赖不足风险 $:/1U$
98.the risk of over reliance 信赖过度风险 wu3ZSLY
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 n"vI> _|G
101.working trial balance 试算平衡表 IFe[3mB5
102.index and cross-referencing 索引和交叉索引 i=rW{0c%
103.cash receipt 现金收入 >FO=ioNY
104.cash disbursement 现金支出 uv4jbg}Z+3
105.bank statement 银行对账单 &3MHe$
106.bank reconciliation 银行存款余额调节表 j\<S 6%p#R
107.balance sheet date 资产负债表日 UlR7_
108.net realizable value 可变现净值 XCY4[2*a>
109.storeroom 仓库 GfV9Ox
110.sale invoice 销售发票 3dfSu'
111.price list 价目表 A2 rRYzN;
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 Fej$`2mRH
114.purchase requisition 请购单 "wc $'7M
115.receiving report 验收报告 7}MWmS^8j
116.gross margin 毛利 8vCHH&`
117.manufacturing overhead 制造费用 ?*HlAVDcFT
118.material requisition 领料单 LBzpaLd
119.inventory-taking 存货盘点 '=5N?)
120.bond certificate 债券 ,wjL3c
121.stock certificate 股票 dpS
122.audit report 审计报告 OpfFF;"A'
123.entity 被审计单位 (s~hh
124.addressee of the audit report 审计报告的收件人 e3.TGv7=
125.unqualified opinion 无保留意见 f/xBR"'
126.qualified opinion 保留意见 j5
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127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见