61.assessed level of material misstatement risk 重大错报风险的评估水平 "+&pd!\
62.simall business 小规模企业 tfm3IX
63.accounting system 会计系统 xf7YIhL^*
64.test of control 控制测试 #J5_z#-Q;
65.walk-through test 穿行测试 :p)^+AF"5
66.communication 沟通 a!u5}[{
67.flow chart 流程图 rxy5Nrue
68.reperformance of internal control 重新执行 B2LXF3#/
69.audit evidence 审计证据 -nUK%a"(D
70.substantive procedures 实质性程序 WL,2<[)Ew
71.assertions 认定 0/!0W%f[}
72.esistence 存在 -U_,RMw~
73.occurrence 发生 Xj30bt
74.completeness 完整性 H)&i
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75.rights and obligations 权利和义务 x11r iK
76.valuation and allocation 计价和分摊 ld({1jpX,
77.cutoff 截止 {<}Hut:a
78.accuracy 准确性 Vom,^`}
79.classification 分类 v,~fG>Y}
80.inspection 检查 \3K7)o^
81.supervision of counting 监盘 `]4(Z"R
82.observation 观察 !5[SNr3^
83.confirmation 函证 >XiT[Ru
84.computation 计算 't*]6^
85.analytical procedures 分析程序 8D? $@!-
86.vouch 核对 .rwW5"RPq
87.trace 追查 MwQt/Qv=
88.audit sampling 审计抽样 '?_~{\9<
89.error 误差 cAVdH{$"
90.expected error 预期误差 Q]K$yo
91.population 总体 ,-(D(J;}1
92.sampling risk 抽样风险 >RJ&b
93.non- sampling risk 非抽样风险 l S
p"(&
94.sampling unit 抽样单位 fF#Fc&B
95.statistical sampling 统计抽样 @;hdZLG]`&
96.tolerable error 可容忍误差 (LXYx<
97.the risk of under reliance 信赖不足风险 8~RJnwF^
98.the risk of over reliance 信赖过度风险 T9kc(i'
99.the risk of incorrect rejection 误拒风险 9Nv?j=*$
100. the risk of incorrect acceptance 误受风险 X+,0;% p
101.working trial balance 试算平衡表 a{JO8<dlm
102.index and cross-referencing 索引和交叉索引 gyh8
103.cash receipt 现金收入 K:AP 0Te
104.cash disbursement 现金支出 Tj<B;f!u
105.bank statement 银行对账单 <_=O0 t|6
106.bank reconciliation 银行存款余额调节表 MujEjD "|
107.balance sheet date 资产负债表日 Y2dml!QM
108.net realizable value 可变现净值 DYgB_Iak
109.storeroom 仓库 SlT>S1`rnG
110.sale invoice 销售发票 D8Mq '$-
111.price list 价目表 ,PJC FQMR
112.positive confirmation request 积极式询证函 @k'V`ZQF
113.negative confirmation request 消极式询证函 aiE\r/k8s
114.purchase requisition 请购单 Q uw|KL
115.receiving report 验收报告 dmLx
$8
116.gross margin 毛利 $o$WFV+h
117.manufacturing overhead 制造费用 r[GH#vF;7
118.material requisition 领料单 3qH1\
119.inventory-taking 存货盘点 ^si[L52BZ
120.bond certificate 债券 gLZJQubz
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121.stock certificate 股票
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122.audit report 审计报告 N{@~(>ee^
123.entity 被审计单位 @B(E&
124.addressee of the audit report 审计报告的收件人 CW/L(RQ
125.unqualified opinion 无保留意见 L8NZU*"
126.qualified opinion 保留意见 El
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127.disclaimer of opinion 无法表示意见 m9&%A0
128.adverse opinion 否定意见