61.assessed level of material misstatement risk 重大错报风险的评估水平 kf'=%]9#_T
62.simall business 小规模企业 =gs~
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63.accounting system 会计系统 /e(W8aszi
64.test of control 控制测试 *x!LKIpv
65.walk-through test 穿行测试 ZL,8,;]
66.communication 沟通 >4M<W4
67.flow chart 流程图 _Z$?^gn
68.reperformance of internal control 重新执行 uRpBeH]Z"
69.audit evidence 审计证据 E?_ zZ2
70.substantive procedures 实质性程序
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71.assertions 认定 dWUUxKC
72.esistence 存在 5e8xKL
73.occurrence 发生 5aG5BA[N
74.completeness 完整性 op.d;lO@
75.rights and obligations 权利和义务 .lr5!Stb
76.valuation and allocation 计价和分摊 {:$NfW
77.cutoff 截止 MO TE/JG
78.accuracy 准确性 CbQ4Y
79.classification 分类 _ ~[M+IO
80.inspection 检查
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81.supervision of counting 监盘 gvlFumg2
82.observation 观察 C/)`<b(
83.confirmation 函证 x9D/s`!
84.computation 计算 %{"dP%|w4}
85.analytical procedures 分析程序 O+b6lg)q
86.vouch 核对
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87.trace 追查 bJ6p,]g
88.audit sampling 审计抽样 j76%UG\Ga
89.error 误差 |EEi&GOR(y
90.expected error 预期误差 ^
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91.population 总体 5NFRPGYX
92.sampling risk 抽样风险 WL:0R>0
93.non- sampling risk 非抽样风险 o} {-j
94.sampling unit 抽样单位 SiR\a!, C
95.statistical sampling 统计抽样 x0ne8NDP
96.tolerable error 可容忍误差 y;QQ| =,
97.the risk of under reliance 信赖不足风险 H?{MRe
98.the risk of over reliance 信赖过度风险 87}(AO)
99.the risk of incorrect rejection 误拒风险 LQ>$>A(
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 [<S^c[47U
102.index and cross-referencing 索引和交叉索引 SBL+e]P
103.cash receipt 现金收入 g}Mi9Kp
104.cash disbursement 现金支出 @,e8t BL
105.bank statement 银行对账单 ?BsH{QRYQ
106.bank reconciliation 银行存款余额调节表 _Jy,yMQ^[_
107.balance sheet date 资产负债表日 ?;RD u[eD
108.net realizable value 可变现净值 =f `=@]
109.storeroom 仓库 %qi%$
110.sale invoice 销售发票 yW`e |!
111.price list 价目表 RY<%'\A`~
112.positive confirmation request 积极式询证函 D )gD<
113.negative confirmation request 消极式询证函 *(Ro;?O,pi
114.purchase requisition 请购单 WGMb8 /{$P
115.receiving report 验收报告 ~ k<SbFp
116.gross margin 毛利 'kQ~
117.manufacturing overhead 制造费用 %"+4
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118.material requisition 领料单 &?r*p0MQC
119.inventory-taking 存货盘点 =y<0UU
120.bond certificate 债券 )cKj iXn
121.stock certificate 股票 OfJd/D
122.audit report 审计报告 [zx|eG<&-
123.entity 被审计单位 --A&TV
124.addressee of the audit report 审计报告的收件人 7H#2WFQ7
125.unqualified opinion 无保留意见 +4HlRGH
126.qualified opinion 保留意见 H:{?3gk.P3
127.disclaimer of opinion 无法表示意见 C5
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128.adverse opinion 否定意见