61.assessed level of material misstatement risk 重大错报风险的评估水平 L@
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62.simall business 小规模企业 Nv*x^y]
63.accounting system 会计系统 :q~qRRmjBe
64.test of control 控制测试 KoiU\r
65.walk-through test 穿行测试 t*<vc]D
66.communication 沟通 qyUcjc%[
67.flow chart 流程图 'LFHZ&-
68.reperformance of internal control 重新执行 P~_CDh.N
69.audit evidence 审计证据 m0 ]LY-t
70.substantive procedures 实质性程序 n)} J<
71.assertions 认定 2iI"|k9M
72.esistence 存在 J[Y
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73.occurrence 发生 R%aH{UhE`
74.completeness 完整性 <,Sy:>:"
75.rights and obligations 权利和义务 -QIcBzw;q
76.valuation and allocation 计价和分摊 ]~8bh*,=
77.cutoff 截止 ]?-56c,
78.accuracy 准确性 &o^ wgmS
79.classification 分类 -6~*:zg,
80.inspection 检查 o}v #Df
81.supervision of counting 监盘 X~0l1 @!
82.observation 观察 vKAHf;1
83.confirmation 函证 7;;W{W%
84.computation 计算 @<CJbFgJp
85.analytical procedures 分析程序 5YC56,X
86.vouch 核对 p$f#W
87.trace 追查 i0-!!
88.audit sampling 审计抽样 qS&PMQ"
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89.error 误差 Qat%<;P2
90.expected error 预期误差 )g:UH
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91.population 总体 ?*}76u
92.sampling risk 抽样风险 2-llT
93.non- sampling risk 非抽样风险 Ou2
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94.sampling unit 抽样单位 $DA0lY\
95.statistical sampling 统计抽样 P.qD,$-
96.tolerable error 可容忍误差 {,IWjt &>
97.the risk of under reliance 信赖不足风险 }K~JM1(26
98.the risk of over reliance 信赖过度风险 :m8ED[9b
99.the risk of incorrect rejection 误拒风险 -/x +M-X#
100. the risk of incorrect acceptance 误受风险 +n,8o:fU:
101.working trial balance 试算平衡表 z$7YC49^
102.index and cross-referencing 索引和交叉索引 rctn0*MP
103.cash receipt 现金收入 =e$
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104.cash disbursement 现金支出 n ^n'lgUT
105.bank statement 银行对账单 ;T#t)oV
106.bank reconciliation 银行存款余额调节表 r{\cm
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107.balance sheet date 资产负债表日 8o -?Y.2
108.net realizable value 可变现净值 [7
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109.storeroom 仓库 6;n^/3*#
110.sale invoice 销售发票 #Yw^n?~~
111.price list 价目表 a:zx&DwM
112.positive confirmation request 积极式询证函 cnLC> _hY
113.negative confirmation request 消极式询证函 G8u8&|
114.purchase requisition 请购单 e"r}I!.
115.receiving report 验收报告 b8b-M]P-=
116.gross margin 毛利 -mY90]g
117.manufacturing overhead 制造费用 ,;/4
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118.material requisition 领料单 m*i~Vjxj-m
119.inventory-taking 存货盘点 FT|*~_@
120.bond certificate 债券 n!eg"pL
121.stock certificate 股票 }S#.Pw%
122.audit report 审计报告 X'kw5P!sq
123.entity 被审计单位 te6[^_k
124.addressee of the audit report 审计报告的收件人 wW%I < M
125.unqualified opinion 无保留意见 d[~c-G6
126.qualified opinion 保留意见 (R6ZoBZ
127.disclaimer of opinion 无法表示意见 "b1_vA]03
128.adverse opinion 否定意见