61.assessed level of material misstatement risk 重大错报风险的评估水平 ?BLOc;I&a
62.simall business 小规模企业 F;b|A`M
63.accounting system 会计系统 JQtH},Tr
64.test of control 控制测试 +$UfP(XmH
65.walk-through test 穿行测试 <=zGaU,
66.communication 沟通 <;XJ::d
67.flow chart 流程图 TWs|lhC7!
68.reperformance of internal control 重新执行 *,Re&N8
69.audit evidence 审计证据 r!M2H{
70.substantive procedures 实质性程序 xJ"KR:CD>
71.assertions 认定 :?p{ga9
72.esistence 存在 "
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73.occurrence 发生 9V"j=1B}
74.completeness 完整性 r[,KE.^6~#
75.rights and obligations 权利和义务 JNu - z:J
76.valuation and allocation 计价和分摊 Gt1Up~\s
77.cutoff 截止 AH7k|6ku<*
78.accuracy 准确性 )a}5\V
79.classification 分类 E$1^}RGT)
80.inspection 检查 Y{O&-5H^|
81.supervision of counting 监盘 S:}s |![p
82.observation 观察 o}
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83.confirmation 函证 ^s?
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84.computation 计算 JxvwquI
85.analytical procedures 分析程序 va<+)b\
86.vouch 核对 _4W#6!
87.trace 追查 bo*q{@Ue
88.audit sampling 审计抽样 -?]ltn9!
89.error 误差 B.WJ6.DkS
90.expected error 预期误差 O-B3@qQ. h
91.population 总体 ~H$XSNPi
92.sampling risk 抽样风险 e"2QV vB
93.non- sampling risk 非抽样风险 M ?3N
94.sampling unit 抽样单位 ,qfa,O
95.statistical sampling 统计抽样 [D,:=p`
96.tolerable error 可容忍误差 [x)e6p)
97.the risk of under reliance 信赖不足风险 +sI.GWQ_:
98.the risk of over reliance 信赖过度风险 q1gf9`0
99.the risk of incorrect rejection 误拒风险 P~ykC{nD
100. the risk of incorrect acceptance 误受风险 0l##M06>
101.working trial balance 试算平衡表 HUghl2L.<
102.index and cross-referencing 索引和交叉索引 Lg?'1dg
103.cash receipt 现金收入 jgstx3
104.cash disbursement 现金支出 b1#=q0Zl
105.bank statement 银行对账单 $"i690
106.bank reconciliation 银行存款余额调节表 O7\s1
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107.balance sheet date 资产负债表日 gP<_DEd^`
108.net realizable value 可变现净值 s6D-?G*u%8
109.storeroom 仓库 wY95|QS
110.sale invoice 销售发票 }-vBRY
111.price list 价目表 \1!k)PZdTW
112.positive confirmation request 积极式询证函 9,W-KM
113.negative confirmation request 消极式询证函 K$.zO4
114.purchase requisition 请购单 wI4;/w>
115.receiving report 验收报告 KR
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116.gross margin 毛利 'l:2R,cP
117.manufacturing overhead 制造费用 y#
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118.material requisition 领料单 `[KhG)Y7t
119.inventory-taking 存货盘点 Z]Y4NO;
120.bond certificate 债券 sfV.X:ev
121.stock certificate 股票 X\x9CA
122.audit report 审计报告 .#@D n(
123.entity 被审计单位 9yh@_~
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124.addressee of the audit report 审计报告的收件人 nADd,|xD3
125.unqualified opinion 无保留意见 k~R[5W|'
126.qualified opinion 保留意见 )
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127.disclaimer of opinion 无法表示意见 8x"d/D
128.adverse opinion 否定意见