61.assessed level of material misstatement risk 重大错报风险的评估水平 k>mXh{(
62.simall business 小规模企业 Tp?IK_
63.accounting system 会计系统 $<nRW*d
64.test of control 控制测试 2A;i
65.walk-through test 穿行测试 N,-C+r5}<4
66.communication 沟通 :?\29j#*V
67.flow chart 流程图 dN3^PK
68.reperformance of internal control 重新执行 C/Tk`C&
69.audit evidence 审计证据 M$%ON>Kq
70.substantive procedures 实质性程序 JX&]>#6|E
71.assertions 认定 Gg9s.]W
72.esistence 存在 4 H0rS'5d
73.occurrence 发生 @I?,!3`jS
74.completeness 完整性 2PyuM=(Wt
75.rights and obligations 权利和义务 @3KS
oA"^
76.valuation and allocation 计价和分摊 8c-ys-"#
77.cutoff 截止 Rf8Obk<
78.accuracy 准确性 En9J7es_
79.classification 分类 7;q0'_G
80.inspection 检查 s(3u\#P
81.supervision of counting 监盘 ygnZ9ikh<-
82.observation 观察 \ YF@r7
83.confirmation 函证 m`-:j"]b$
84.computation 计算 Z,2?TT|p
85.analytical procedures 分析程序 [-VH%OM
86.vouch 核对 l+F29_o#
87.trace 追查 *sU,waX
88.audit sampling 审计抽样 >8I~i:hn
89.error 误差 .8^mA1fmX
90.expected error 预期误差 A?#i{R
91.population 总体 &,%n
92.sampling risk 抽样风险 0SYJ*7lPX
93.non- sampling risk 非抽样风险 #;a+)~3*O
94.sampling unit 抽样单位 fVgK6?<8^
95.statistical sampling 统计抽样 NzyEsZ]$
96.tolerable error 可容忍误差 onSt%5{P%X
97.the risk of under reliance 信赖不足风险 xbhHP2F|
98.the risk of over reliance 信赖过度风险 sx=1pnP9`
99.the risk of incorrect rejection 误拒风险 Lm=EN%*#9
100. the risk of incorrect acceptance 误受风险 |OF3O,5z
101.working trial balance 试算平衡表 XLpn3sX$
102.index and cross-referencing 索引和交叉索引 6AJ`)8HX
103.cash receipt 现金收入 *Ci&1Mu^Z
104.cash disbursement 现金支出 kR
%,:
105.bank statement 银行对账单 ^-PYP:*
106.bank reconciliation 银行存款余额调节表 w:%NEa,Z
107.balance sheet date 资产负债表日 wsB-(
0-
108.net realizable value 可变现净值 ~3j+hN8<
109.storeroom 仓库 J[6/dM
110.sale invoice 销售发票 drjNK!XL@
111.price list 价目表 /c=8$y\%@
112.positive confirmation request 积极式询证函 e_ epuki
113.negative confirmation request 消极式询证函 :2c(.-[`
114.purchase requisition 请购单 ]I,&Bme
115.receiving report 验收报告 J[?oV;O
116.gross margin 毛利 33lh~+C
117.manufacturing overhead 制造费用 _@XueNU1hS
118.material requisition 领料单 ,0h{RZKw
119.inventory-taking 存货盘点 Ne|CWUhO
120.bond certificate 债券 Q3l>xh
121.stock certificate 股票 Z1q<) O1QX
122.audit report 审计报告 }rm
r0Bh
123.entity 被审计单位 !O!:=wq
124.addressee of the audit report 审计报告的收件人 Zc_F"KJL
125.unqualified opinion 无保留意见 W895@
126.qualified opinion 保留意见 i`l;k~rP
127.disclaimer of opinion 无法表示意见 #pAN
128.adverse opinion 否定意见