61.assessed level of material misstatement risk 重大错报风险的评估水平 =#jTo|~u4o
62.simall business 小规模企业 )Gmb?!/^
63.accounting system 会计系统 t&38@p
64.test of control 控制测试 v [dAywW
65.walk-through test 穿行测试 DhHtz.6
66.communication 沟通 7bHE!#L`0
67.flow chart 流程图 <Nvlk\LQ
68.reperformance of internal control 重新执行 z_'dRw
69.audit evidence 审计证据 Oxpo6G
70.substantive procedures 实质性程序 5VuCU
71.assertions 认定 ]!q
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72.esistence 存在 EkDws`@
73.occurrence 发生 5[1@`6j
74.completeness 完整性 IcRM4Ib))Q
75.rights and obligations 权利和义务 HhzkMJR8
76.valuation and allocation 计价和分摊 C-_(13S
77.cutoff 截止 .[#xQ=9`
78.accuracy 准确性 B$@1QG
79.classification 分类 gfV]^v
80.inspection 检查 ]Qh[%GD
81.supervision of counting 监盘 <##|311o
82.observation 观察 $#D
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83.confirmation 函证 m9 ^m
84.computation 计算 LAj}kW~
85.analytical procedures 分析程序 Fka1]|j9
86.vouch 核对 Y!bpOa&
87.trace 追查 pHigxeV2
88.audit sampling 审计抽样 N|bPhssFw
89.error 误差 A{G5Plrh
90.expected error 预期误差 ?0? x+
91.population 总体 <y
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92.sampling risk 抽样风险 ]6jHIk|
93.non- sampling risk 非抽样风险 Z3OZPxm
94.sampling unit 抽样单位 y?[5jL|Ue
95.statistical sampling 统计抽样 zw}@nqp
96.tolerable error 可容忍误差 ~JIywzcf8
97.the risk of under reliance 信赖不足风险 0TpBSyx.
98.the risk of over reliance 信赖过度风险 3csm`JVK
99.the risk of incorrect rejection 误拒风险 dl7Riw-J
100. the risk of incorrect acceptance 误受风险 ,w,ENU0~f
101.working trial balance 试算平衡表 ?ykVf O'
102.index and cross-referencing 索引和交叉索引 <)r,CiS
103.cash receipt 现金收入 #FrwfJOV
104.cash disbursement 现金支出 5cPSv?x^F@
105.bank statement 银行对账单 #9URVq,
106.bank reconciliation 银行存款余额调节表 : ;|)/
107.balance sheet date 资产负债表日 SH .9!lQv
108.net realizable value 可变现净值 +s#S{b
109.storeroom 仓库 Bu*W1w\
110.sale invoice 销售发票 !#}v:~[A
111.price list 价目表 Bl>_&A)
112.positive confirmation request 积极式询证函 8<w
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113.negative confirmation request 消极式询证函 p~,a=
114.purchase requisition 请购单 )pkhir06t
115.receiving report 验收报告 tI/mE[W
116.gross margin 毛利 j<`I\Pmv
117.manufacturing overhead 制造费用 ]2hF!{wc
118.material requisition 领料单 h;cB_6vt
119.inventory-taking 存货盘点 $)kk8Q4+K
120.bond certificate 债券 AAIyr703cQ
121.stock certificate 股票 }CB=c]p
122.audit report 审计报告 <~IH`
123.entity 被审计单位 F'$9en2I:
124.addressee of the audit report 审计报告的收件人 EuR!yD
125.unqualified opinion 无保留意见 D#vn {^c8O
126.qualified opinion 保留意见 -o=P85V
127.disclaimer of opinion 无法表示意见 xiOv$.@q
128.adverse opinion 否定意见