61.assessed level of material misstatement risk 重大错报风险的评估水平 KS}hU~
62.simall business 小规模企业 >j*;vG5T
63.accounting system 会计系统 @%/]Q<<q
64.test of control 控制测试 5| B(\wqG
65.walk-through test 穿行测试 aE"[5*a
66.communication 沟通 Ea6
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67.flow chart 流程图 Wy .IcWK
68.reperformance of internal control 重新执行 8uNULob
69.audit evidence 审计证据 \OILWQ[/
70.substantive procedures 实质性程序 =,y |00l
71.assertions 认定 JyL a#\ R
72.esistence 存在 uo\ .
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73.occurrence 发生 n">u mM;Eh
74.completeness 完整性 =U8Ek;Drp
75.rights and obligations 权利和义务 tVuWVJ4M
76.valuation and allocation 计价和分摊 +Hvc_Av''
77.cutoff 截止 )s_n
78.accuracy 准确性 ,`D
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79.classification 分类 x5}'7,A
80.inspection 检查 Byl^?5
81.supervision of counting 监盘 VKp*9%9
82.observation 观察 Tm}rH]F&
83.confirmation 函证 &H}r%%|A
84.computation 计算 k
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85.analytical procedures 分析程序 ncu`vYI.
86.vouch 核对 ,DdB^Ig<r
87.trace 追查 %nN `|\
88.audit sampling 审计抽样 {S/yL[S.
89.error 误差 j9Ybx#
90.expected error 预期误差 r
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91.population 总体 ;~fT,7qBah
92.sampling risk 抽样风险 1 `^Rdi0
93.non- sampling risk 非抽样风险 ca i<,3H
94.sampling unit 抽样单位 <+MyZM(z>
95.statistical sampling 统计抽样 IV%zO+
96.tolerable error 可容忍误差 6E(Qx~iL
97.the risk of under reliance 信赖不足风险 > fnh+M
98.the risk of over reliance 信赖过度风险 &Z(K6U#.
99.the risk of incorrect rejection 误拒风险 qm/Q65>E
100. the risk of incorrect acceptance 误受风险 dQoYCS}IaV
101.working trial balance 试算平衡表 -
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102.index and cross-referencing 索引和交叉索引 vgY3L
103.cash receipt 现金收入 3 LDS
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104.cash disbursement 现金支出 XO#/Fv!
105.bank statement 银行对账单 :w}{$v}#D;
106.bank reconciliation 银行存款余额调节表 \(226^|j
107.balance sheet date 资产负债表日 L,y6^J!
108.net realizable value 可变现净值 sn
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109.storeroom 仓库 QaUm1i#
110.sale invoice 销售发票 rpeJkG@+
111.price list 价目表 |,9JNm$
112.positive confirmation request 积极式询证函 kEwaT$
113.negative confirmation request 消极式询证函 _zlqtO
114.purchase requisition 请购单 HeBcT^a
115.receiving report 验收报告 Qt_dEl
116.gross margin 毛利 .MO\uh0N
117.manufacturing overhead 制造费用 5F`;yh+e
118.material requisition 领料单 g^*<f8 ~d
119.inventory-taking 存货盘点 W3`>8v1?o
120.bond certificate 债券 21k5I #U
121.stock certificate 股票 fXrXV~'8
122.audit report 审计报告 (&/2\0QV
123.entity 被审计单位 8DP+W$
124.addressee of the audit report 审计报告的收件人 LU!dN "[k
125.unqualified opinion 无保留意见 DNGvpKY@
126.qualified opinion 保留意见 !9 fz(9
127.disclaimer of opinion 无法表示意见 z-M3
128.adverse opinion 否定意见