61.assessed level of material misstatement risk 重大错报风险的评估水平 #}/YnVk
62.simall business 小规模企业 3;wAm/Z:Q
63.accounting system 会计系统 p[Pa(a,B7
64.test of control 控制测试 r[
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65.walk-through test 穿行测试 (vq0Gl
66.communication 沟通 MeXzWLH
67.flow chart 流程图 tevB2'3^
68.reperformance of internal control 重新执行 5J d7<AO_
69.audit evidence 审计证据 mgIB8D+6
70.substantive procedures 实质性程序 z|w@eQ",
71.assertions 认定 Zc_%hQf2A
72.esistence 存在 '[E|3K5d
73.occurrence 发生 VJK?"mX
74.completeness 完整性 BO#XQ,
75.rights and obligations 权利和义务 %h)6o99{wF
76.valuation and allocation 计价和分摊 )20jZm*
77.cutoff 截止 +d7sy0
78.accuracy 准确性 OF$0]V
79.classification 分类 K.y2 $b/
80.inspection 检查 ze+_iQ5
81.supervision of counting 监盘 &n_aMZ;
82.observation 观察 o"^+ i#H!
83.confirmation 函证 zYCrfr
84.computation 计算 wT;3>%Mtr
85.analytical procedures 分析程序 O5:?nD
86.vouch 核对 g"Eg=CU
87.trace 追查 4fK(<2i
88.audit sampling 审计抽样 83
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89.error 误差 DB1GW,
90.expected error 预期误差 Mw=sW5Z
91.population 总体 _0~WT
92.sampling risk 抽样风险 L/2{}l>D
93.non- sampling risk 非抽样风险 *Y4h26
94.sampling unit 抽样单位 ^
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95.statistical sampling 统计抽样 zG\g{cB
96.tolerable error 可容忍误差 S,9}p1
97.the risk of under reliance 信赖不足风险 {`2R<O
98.the risk of over reliance 信赖过度风险 gk"0r\Eq
99.the risk of incorrect rejection 误拒风险 mN5`Fct*A>
100. the risk of incorrect acceptance 误受风险 (7C&I-l
101.working trial balance 试算平衡表 e,Ih7-=Er,
102.index and cross-referencing 索引和交叉索引 t7A '
103.cash receipt 现金收入 :lF[k`S T
104.cash disbursement 现金支出 udRum7XW3
105.bank statement 银行对账单 tVSURYA8
106.bank reconciliation 银行存款余额调节表 c,ccavv{I
107.balance sheet date 资产负债表日 N|Cx";,|FZ
108.net realizable value 可变现净值 m!{}Y]FZn
109.storeroom 仓库 hD~P)@^
110.sale invoice 销售发票 aBo8?VV]8
111.price list 价目表 oV4+w_rrLc
112.positive confirmation request 积极式询证函 ?vHow
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113.negative confirmation request 消极式询证函 JfJUOaL
114.purchase requisition 请购单 $U,`M"
115.receiving report 验收报告 G8c 8`~t
116.gross margin 毛利 U}H2!et&,)
117.manufacturing overhead 制造费用 1!u}~E_
118.material requisition 领料单 KfC8~{O-
119.inventory-taking 存货盘点 I\NiA>c
120.bond certificate 债券 d2b L_
121.stock certificate 股票 J.
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122.audit report 审计报告 jy=dB-&
123.entity 被审计单位 Sq9I]A
124.addressee of the audit report 审计报告的收件人 cR;zNS
125.unqualified opinion 无保留意见 q#fj?`k
126.qualified opinion 保留意见 #St=% !
127.disclaimer of opinion 无法表示意见 7qfo%n"
128.adverse opinion 否定意见