61.assessed level of material misstatement risk 重大错报风险的评估水平 (&)PlIi7
62.simall business 小规模企业 6|Qg=4_FHt
63.accounting system 会计系统 4N- T=Ig
64.test of control 控制测试 m@Vz42g~+
65.walk-through test 穿行测试 1YrIcovi-
66.communication 沟通 }CCTz0[D"
67.flow chart 流程图 ~7$4w# of0
68.reperformance of internal control 重新执行 mz'r<v2Tc
69.audit evidence 审计证据 7`c\~_Df_
70.substantive procedures 实质性程序 H`:2J8
71.assertions 认定 "^UJC-
72.esistence 存在 q|}%6ztv-
73.occurrence 发生 +=:*[JEK,U
74.completeness 完整性 lI<Q=gd
75.rights and obligations 权利和义务 P d"=&Az|
76.valuation and allocation 计价和分摊 pmIOV~K
77.cutoff 截止 '[z529HN
78.accuracy 准确性 Lxg,BZV
79.classification 分类 KS3>c7
80.inspection 检查 UCz\SZ{za
81.supervision of counting 监盘 a
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82.observation 观察 @ gv^
83.confirmation 函证 fVXZfq6
84.computation 计算 y$Rr,]L
85.analytical procedures 分析程序 ~fV\
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86.vouch 核对 !'jZ
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87.trace 追查 WP5QA8`3
88.audit sampling 审计抽样 8nj^x?bn
89.error 误差 ?DwI
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90.expected error 预期误差 g"dq;H
91.population 总体 JdK'~-L
92.sampling risk 抽样风险 Nf!g1D"U
93.non- sampling risk 非抽样风险 \|gE=5!Am=
94.sampling unit 抽样单位 JoCZ{MhM
95.statistical sampling 统计抽样 nhu;e}[>
96.tolerable error 可容忍误差 cUH.^_a
97.the risk of under reliance 信赖不足风险 NR6wNz&81
98.the risk of over reliance 信赖过度风险 I0qSx{K
99.the risk of incorrect rejection 误拒风险 QH d^?H*
100. the risk of incorrect acceptance 误受风险 M&v;#
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101.working trial balance 试算平衡表 9Ev<t\B
102.index and cross-referencing 索引和交叉索引 nc2=S^Fqu
103.cash receipt 现金收入 A5\00O~
104.cash disbursement 现金支出 c;13V(Djy
105.bank statement 银行对账单 vh/&KTe?:
106.bank reconciliation 银行存款余额调节表 J\@W+/#dF
107.balance sheet date 资产负债表日 W0 n?S
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108.net realizable value 可变现净值 -91*VBrOd
109.storeroom 仓库 0ap_tCY
110.sale invoice 销售发票 $0mR_pA\fW
111.price list 价目表 z]%c6ty
112.positive confirmation request 积极式询证函 <3)k M&.B
113.negative confirmation request 消极式询证函 44x+2@&1
114.purchase requisition 请购单 6L!/#d0
115.receiving report 验收报告 #hZ`r5GvTj
116.gross margin 毛利 HVHd@#pDZ
117.manufacturing overhead 制造费用 CQANex4&\
118.material requisition 领料单 !S3^{l-
119.inventory-taking 存货盘点 [pRRBMho
120.bond certificate 债券 1
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121.stock certificate 股票 j%`%
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122.audit report 审计报告 Ym8
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123.entity 被审计单位 V"Sa9P{y"
124.addressee of the audit report 审计报告的收件人 */6lyODf
125.unqualified opinion 无保留意见 (B^rW,V[R
126.qualified opinion 保留意见 JE*
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127.disclaimer of opinion 无法表示意见 yp!7^
128.adverse opinion 否定意见