61.assessed level of material misstatement risk 重大错报风险的评估水平 qiEw[3Za]'
62.simall business 小规模企业 []^fb,5a
63.accounting system 会计系统 v@m2c_,
64.test of control 控制测试 n
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65.walk-through test 穿行测试 yW3!V-iA
66.communication 沟通 C_CUk d[
67.flow chart 流程图 1eod;^AP9
68.reperformance of internal control 重新执行 R( 2,1f=d
69.audit evidence 审计证据 vndD#/lXq
70.substantive procedures 实质性程序 Xy(8}
71.assertions 认定 2bIP.M2Fs
72.esistence 存在 f/"?(7F
73.occurrence 发生 ^w|D^F=o
74.completeness 完整性 }EJAC*W,
75.rights and obligations 权利和义务 !*I0}I
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76.valuation and allocation 计价和分摊 c+dmA(JC
77.cutoff 截止 -hy`Np
78.accuracy 准确性 DIAHIV<
79.classification 分类 9NXL8QmC8
80.inspection 检查 Q[rmsk2L'
81.supervision of counting 监盘 IOL5p*:gz
82.observation 观察 4Nylc.2mi
83.confirmation 函证 nDG41)|
84.computation 计算 {Q?\%4>2
85.analytical procedures 分析程序 }N^3P0XjYq
86.vouch 核对 ^9_4#Ep(
87.trace 追查 qoZUX3{
88.audit sampling 审计抽样 e-&0f);i
89.error 误差 n]nb+_-97
90.expected error 预期误差 V^S` d8?
91.population 总体 tBB\^xq:
92.sampling risk 抽样风险 P3e}G-Oz
93.non- sampling risk 非抽样风险 3'*}ZDC
94.sampling unit 抽样单位 {tKi8O^Rb
95.statistical sampling 统计抽样 K>a@AXC
96.tolerable error 可容忍误差 QmiS/`AAv
97.the risk of under reliance 信赖不足风险 %DQ!#Nl*
98.the risk of over reliance 信赖过度风险 r
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99.the risk of incorrect rejection 误拒风险 [D$%LR X
100. the risk of incorrect acceptance 误受风险 =|j~*6Hd
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 pw,
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103.cash receipt 现金收入 ,$oz1,Q/
104.cash disbursement 现金支出 sKCfI]
105.bank statement 银行对账单 ]ykMh
106.bank reconciliation 银行存款余额调节表 7 'B9z/
107.balance sheet date 资产负债表日 $ca>bX]
108.net realizable value 可变现净值 Lb=4\ _
109.storeroom 仓库 RCC~#bb
110.sale invoice 销售发票 zZE@:P&lf
111.price list 价目表 }L|cg2y
112.positive confirmation request 积极式询证函 k $d+w][
113.negative confirmation request 消极式询证函 M[:},?ah0
114.purchase requisition 请购单 )O:T\{7+
115.receiving report 验收报告 (?ofL|Cg(
116.gross margin 毛利 Z*Lv!6WS
117.manufacturing overhead 制造费用 b0:5i<"w6
118.material requisition 领料单 0}4FwcCr\
119.inventory-taking 存货盘点 $`'%1;y@
120.bond certificate 债券 p E56CM
121.stock certificate 股票 IpYw<2'
122.audit report 审计报告 hsJS(qEh.'
123.entity 被审计单位 p=jIDM'
124.addressee of the audit report 审计报告的收件人 oMV^W^<
125.unqualified opinion 无保留意见 VT:m!<^
126.qualified opinion 保留意见 k2Dq~zn
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见