61.assessed level of material misstatement risk 重大错报风险的评估水平 ;K_B,@:'
62.simall business 小规模企业 2#[Y/p
63.accounting system 会计系统 Z`!pU"O9l
64.test of control 控制测试 ;|%r!!#-t
65.walk-through test 穿行测试 Qp54(`
66.communication 沟通 {!S/8o"]
67.flow chart 流程图 \X`P
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68.reperformance of internal control 重新执行 6]3ZUH;
69.audit evidence 审计证据 aD^MoB3
70.substantive procedures 实质性程序 (l,o UBRr
71.assertions 认定
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72.esistence 存在 {+EPE2X=C
73.occurrence 发生 %qHT!aP
74.completeness 完整性 5 6R,+sN
75.rights and obligations 权利和义务 %xruPWT:k
76.valuation and allocation 计价和分摊 {3Rax5Ty
77.cutoff 截止 R}VL UL$
78.accuracy 准确性 D^~gq`/)
79.classification 分类 g=(+oK?
80.inspection 检查 WWLVy(
81.supervision of counting 监盘 E6gEP0b
82.observation 观察 P:TpB6.=q
83.confirmation 函证 3{z|301<m
84.computation 计算 0_EF7`T
85.analytical procedures 分析程序 K_aN7?#.v`
86.vouch 核对 S#9SAX [
87.trace 追查 MD)"r>k
88.audit sampling 审计抽样 X3nhqQTZ
89.error 误差 YMd&+J
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90.expected error 预期误差 v3"xJN_,[p
91.population 总体 NZ
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92.sampling risk 抽样风险 75HL
93.non- sampling risk 非抽样风险 m0
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94.sampling unit 抽样单位 B@=<'/S\7
95.statistical sampling 统计抽样 yDC97#%3u
96.tolerable error 可容忍误差 57>ne)51
97.the risk of under reliance 信赖不足风险 (`u!/
98.the risk of over reliance 信赖过度风险 \_E.%K
99.the risk of incorrect rejection 误拒风险 U VKN#"_{
100. the risk of incorrect acceptance 误受风险 SS~Q ;9o
101.working trial balance 试算平衡表 sdWl5 "
102.index and cross-referencing 索引和交叉索引 Uz|]}t5V
103.cash receipt 现金收入 a:}"\>Aj
104.cash disbursement 现金支出 [//f BO
105.bank statement 银行对账单 L'Zud,JKg
106.bank reconciliation 银行存款余额调节表 v~Qy{dn
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107.balance sheet date 资产负债表日 r\d:fot
108.net realizable value 可变现净值 }hYE6~pr
109.storeroom 仓库 q1Sm#_7
110.sale invoice 销售发票 0 l@P]_qq`
111.price list 价目表 xW =$j|
112.positive confirmation request 积极式询证函 r<v%Zp
113.negative confirmation request 消极式询证函 5XI*I(.%/
114.purchase requisition 请购单 B6\VxSX4{
115.receiving report 验收报告 cloI 6%5r
116.gross margin 毛利 CE,Om^
117.manufacturing overhead 制造费用 @W8}N|jek
118.material requisition 领料单 GJs[m~`8#
119.inventory-taking 存货盘点 1,QZnF!.x
120.bond certificate 债券 e9_+$Oo
121.stock certificate 股票 ]gksyxn3
122.audit report 审计报告 Ba0D"2CgY
123.entity 被审计单位 ,d>
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124.addressee of the audit report 审计报告的收件人 `uA&w}(G
125.unqualified opinion 无保留意见 zDyeAxh4
126.qualified opinion 保留意见 ZPao*2xz
127.disclaimer of opinion 无法表示意见 #\BI-z
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128.adverse opinion 否定意见