61.assessed level of material misstatement risk 重大错报风险的评估水平 yH}s<@y;7
62.simall business 小规模企业 y|q3Wa
63.accounting system 会计系统 =kqt
64.test of control 控制测试 `V3Fx{
65.walk-through test 穿行测试 Rx|;=-8zg
66.communication 沟通 Y]5l.SV
67.flow chart 流程图 6Kb1~jY
68.reperformance of internal control 重新执行 9<)NvU^-r
69.audit evidence 审计证据 C{bgkzr
70.substantive procedures 实质性程序 Uv~QUL3>
71.assertions 认定 R^e.s
-
72.esistence 存在 OaZQ7BGq
73.occurrence 发生 .y,0[i V
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74.completeness 完整性 AnvRxb.e
75.rights and obligations 权利和义务 lUiL\~Gq
76.valuation and allocation 计价和分摊 -7(@1@1
77.cutoff 截止 a+PzI x2
78.accuracy 准确性 zZC9\V}R
79.classification 分类 0,8okAH
80.inspection 检查 E=w1=,/y
81.supervision of counting 监盘 {$Gd2gO
82.observation 观察 9
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83.confirmation 函证 Y7[jqb1D
84.computation 计算
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85.analytical procedures 分析程序 u4|$bbig
86.vouch 核对 {&T_sw@[
87.trace 追查 SG4%}wn%
88.audit sampling 审计抽样 M[112%[+4
89.error 误差 ~**.|%Kc
90.expected error 预期误差 >u8gD6X
91.population 总体 L`EBfz\n
92.sampling risk 抽样风险 /_#q@r4ZQ
93.non- sampling risk 非抽样风险 a+T.^koY
94.sampling unit 抽样单位 :TC@tM~Oy
95.statistical sampling 统计抽样 rI-%be==
96.tolerable error 可容忍误差 1|6%evPu(
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 ?#YE`]
99.the risk of incorrect rejection 误拒风险 H&}pkrH~
100. the risk of incorrect acceptance 误受风险 _Z,\Vw:\F
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 *~j@*{u
103.cash receipt 现金收入 1\rz%E
104.cash disbursement 现金支出 e2W".+B1
105.bank statement 银行对账单 3J438M.ka
106.bank reconciliation 银行存款余额调节表 a,#j =
107.balance sheet date 资产负债表日 Bv%GJ*>>
108.net realizable value 可变现净值 y[_Q-
109.storeroom 仓库 fn6J*[`
110.sale invoice 销售发票 #3 pb(fbw
111.price list 价目表 ?vHU#
112.positive confirmation request 积极式询证函 ye? 'Ze
113.negative confirmation request 消极式询证函 Y~E`9
114.purchase requisition 请购单 h_IDO%
115.receiving report 验收报告 8d-t|HkN
116.gross margin 毛利 ;H.^i|_/
117.manufacturing overhead 制造费用 j;iAD:nf
118.material requisition 领料单 o"BoZsMk
119.inventory-taking 存货盘点 /mu*-,aeX
120.bond certificate 债券 P0PWJ^+,+
121.stock certificate 股票 W$2C47i
122.audit report 审计报告 6,9>g0y'NG
123.entity 被审计单位 "?I y (*^
124.addressee of the audit report 审计报告的收件人 ce3YCflt
125.unqualified opinion 无保留意见 _v=SH$O+
126.qualified opinion 保留意见 EJ:%}HhA
127.disclaimer of opinion 无法表示意见 'B0{_RaTb
128.adverse opinion 否定意见