61.assessed level of material misstatement risk 重大错报风险的评估水平 QD%L0;j
62.simall business 小规模企业 XQS9,Hl
63.accounting system 会计系统 ZI=v.wa
64.test of control 控制测试 T*KMksjxm`
65.walk-through test 穿行测试 \_B[{e7z
66.communication 沟通 \G-KplKS
67.flow chart 流程图 y{N-+10z
68.reperformance of internal control 重新执行 YQY%M>F@d%
69.audit evidence 审计证据 RZ+`T+zL
70.substantive procedures 实质性程序 DY^;EZ!hb
71.assertions 认定 B7!3-1<k>
72.esistence 存在 A,4fEmWM
73.occurrence 发生 ~s5SZK*
74.completeness 完整性 x*/S*!vx\
75.rights and obligations 权利和义务 p/h
Rk<K6
76.valuation and allocation 计价和分摊 Q1+dCCY#F
77.cutoff 截止 1/"WD?a
78.accuracy 准确性 4t)/
79.classification 分类 f%*/cpA)
80.inspection 检查 #f+$Ddg*
81.supervision of counting 监盘 N ,z6y5Lu
82.observation 观察 )P+7PhE{J
83.confirmation 函证 RU\
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84.computation 计算 #_u~/jhX
85.analytical procedures 分析程序 Y0X-Zqk'
86.vouch 核对 Ng_!zrx04
87.trace 追查 ow]053:i
88.audit sampling 审计抽样 w`5xrqt@
89.error 误差 4#lo$#
90.expected error 预期误差 hodgDrmO/
91.population 总体 ~sXcnxLz
92.sampling risk 抽样风险 Bs?^2T~%{
93.non- sampling risk 非抽样风险 Er{>p|n=
94.sampling unit 抽样单位 LEtG|3Dx
95.statistical sampling 统计抽样 ' <=+;q
96.tolerable error 可容忍误差 rh^mJUh
97.the risk of under reliance 信赖不足风险 G
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98.the risk of over reliance 信赖过度风险 ^-
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99.the risk of incorrect rejection 误拒风险 .p(T^ m2A*
100. the risk of incorrect acceptance 误受风险 q7E~+p(>(
101.working trial balance 试算平衡表 ,l)^Ft`5
102.index and cross-referencing 索引和交叉索引 p }~qf
103.cash receipt 现金收入 {yExQbN
104.cash disbursement 现金支出 <.? jc%
105.bank statement 银行对账单 _D+J!f^
106.bank reconciliation 银行存款余额调节表
w.TuoWo>
107.balance sheet date 资产负债表日 r%+V8o
108.net realizable value 可变现净值 J7g8D{4
109.storeroom 仓库 a8UwhjFO
110.sale invoice 销售发票 |/)${*a4n
111.price list 价目表 9c("x%nLpB
112.positive confirmation request 积极式询证函 [;J>bi;3N
113.negative confirmation request 消极式询证函 mVpMh#zw
114.purchase requisition 请购单 n~V
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115.receiving report 验收报告 sc,vj'r
116.gross margin 毛利 (P:<t6;+
117.manufacturing overhead 制造费用 @n
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118.material requisition 领料单 rQ qW_t%
119.inventory-taking 存货盘点 Ug<#en
120.bond certificate 债券 H|HYo\@F#
121.stock certificate 股票 9'X7wG
122.audit report 审计报告 [wzb<"kW
123.entity 被审计单位 XSyHk"g`
124.addressee of the audit report 审计报告的收件人 :Nz2z[W$
125.unqualified opinion 无保留意见 V6,H}k
126.qualified opinion 保留意见 u@cYw:-C
127.disclaimer of opinion 无法表示意见 Fkd+pS\9g~
128.adverse opinion 否定意见