61.assessed level of material misstatement risk 重大错报风险的评估水平 1H[;7@o$e
62.simall business 小规模企业 }]GK@nn7
63.accounting system 会计系统 r|F,\fF
64.test of control 控制测试 eD1MP<>h
65.walk-through test 穿行测试 z4fK{S
66.communication 沟通 F5Q. Vh
67.flow chart 流程图 K$v Rk5U
68.reperformance of internal control 重新执行 2?nyPqT3AM
69.audit evidence 审计证据 BH*]OXW\
70.substantive procedures 实质性程序 ?#c@Ag%
71.assertions 认定 zr9Pm6Rl
72.esistence 存在 [^=8k2
73.occurrence 发生 MmX[xk
74.completeness 完整性 257;@;
75.rights and obligations 权利和义务 g(r'Y#U
76.valuation and allocation 计价和分摊 o%>n
u
77.cutoff 截止 lz0]p
78.accuracy 准确性 F"#*8P
79.classification 分类 G}xBYc0b
80.inspection 检查 K:50?r_-6
81.supervision of counting 监盘 s ;Nu2aOp7
82.observation 观察 &ziB#(&:H
83.confirmation 函证 h?tV>x/Fu
84.computation 计算 B=/=U7T
85.analytical procedures 分析程序 $/#)
86.vouch 核对 iw;Alav"x
87.trace 追查 ;RZa<2
88.audit sampling 审计抽样 J;Xz'0
89.error 误差 I%*Zj,>
90.expected error 预期误差 rtOW-cz
91.population 总体 ,^66`C[G
92.sampling risk 抽样风险 (xJBN?NRO
93.non- sampling risk 非抽样风险 ;ypO'
94.sampling unit 抽样单位 )4~XZt1r
95.statistical sampling 统计抽样 2-2LmxLG
96.tolerable error 可容忍误差 W]7?;#Hpk
97.the risk of under reliance 信赖不足风险 TEyPlSGG
98.the risk of over reliance 信赖过度风险 (X'K)*G#
99.the risk of incorrect rejection 误拒风险 .shI%'
V
100. the risk of incorrect acceptance 误受风险 s_?*R
101.working trial balance 试算平衡表 -;.fU44O[#
102.index and cross-referencing 索引和交叉索引 mYRR==iDL
103.cash receipt 现金收入 ]=
D
104.cash disbursement 现金支出 ATewdq[C
105.bank statement 银行对账单 |8+rUFkU8
106.bank reconciliation 银行存款余额调节表 >(Ddw N9l
107.balance sheet date 资产负债表日 SygsZv&LZ
108.net realizable value 可变现净值 j*\MUR=
109.storeroom 仓库 p)]^>-L
110.sale invoice 销售发票 OVK(:{PwS
111.price list 价目表 UM^hF%
112.positive confirmation request 积极式询证函 Du4?n8 o
113.negative confirmation request 消极式询证函 ~%q e,
114.purchase requisition 请购单 "d*
115.receiving report 验收报告 Ase 1 R=0
116.gross margin 毛利 aq**w?l
117.manufacturing overhead 制造费用 .SFwjriZ
118.material requisition 领料单 3p#^#1/_
119.inventory-taking 存货盘点 :P'5_YSi
120.bond certificate 债券 ,FP
gs0rrS
121.stock certificate 股票 h 'CLf]
122.audit report 审计报告 .^W0;ISX
123.entity 被审计单位 2)H|/
124.addressee of the audit report 审计报告的收件人 ^U1+D^AJ
125.unqualified opinion 无保留意见 RT9|E80
126.qualified opinion 保留意见 \EqO;A%<
127.disclaimer of opinion 无法表示意见 sbb{VV`I
128.adverse opinion 否定意见