61.assessed level of material misstatement risk 重大错报风险的评估水平 1)kl
62.simall business 小规模企业 jwE(]u
63.accounting system 会计系统 w<^2h
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64.test of control 控制测试 SoON@h/
65.walk-through test 穿行测试 JbD)}(G;
66.communication 沟通 22(]x}`
67.flow chart 流程图 BtBt>r(*
68.reperformance of internal control 重新执行 fw~%^*
69.audit evidence 审计证据 \iTPJcb5
70.substantive procedures 实质性程序 . R8W<
71.assertions 认定 EO!cv,[a
72.esistence 存在 \?]HqPibx
73.occurrence 发生 {m*J95[
74.completeness 完整性 >|&OcU
75.rights and obligations 权利和义务 PI<s5bns
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76.valuation and allocation 计价和分摊 j*lWi0Z-
77.cutoff 截止 W&q5cz
78.accuracy 准确性 |Bt x&'m
79.classification 分类 L\'qAfR Z
80.inspection 检查 %!/liS
81.supervision of counting 监盘 c3 ]^f6)?
82.observation 观察 -tdON
83.confirmation 函证 ra#)*fG,~
84.computation 计算 *gMP_I
85.analytical procedures 分析程序 \YF!< 2|[
86.vouch 核对 (Y@|h%1W
87.trace 追查 G5@fqh6ws
88.audit sampling 审计抽样 .`8,$"`4)
89.error 误差 9'L0Al~L
90.expected error 预期误差 @T=HcUP)
91.population 总体 $">NW&
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92.sampling risk 抽样风险 ~w}[
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93.non- sampling risk 非抽样风险 rVW'KN
94.sampling unit 抽样单位 x/q$RcDOm
95.statistical sampling 统计抽样 !suiqP1\*
96.tolerable error 可容忍误差 oUS>p" :
97.the risk of under reliance 信赖不足风险 ) x O_
98.the risk of over reliance 信赖过度风险 >qGR^yvb
99.the risk of incorrect rejection 误拒风险 745V!#3!M
100. the risk of incorrect acceptance 误受风险 Vt2=rD4oJk
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 T#;*I#A:
103.cash receipt 现金收入 %cif0Td
104.cash disbursement 现金支出 rnr8t]
105.bank statement 银行对账单 #AnSjl
106.bank reconciliation 银行存款余额调节表 dM$G)9N)K
107.balance sheet date 资产负债表日 L6}x3
108.net realizable value 可变现净值 u5B/Em7,0
109.storeroom 仓库 ':>*=&
110.sale invoice 销售发票 k EDZqUD
111.price list 价目表 xb_:9
112.positive confirmation request 积极式询证函 C3h!
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113.negative confirmation request 消极式询证函 <^Nj~+G'
114.purchase requisition 请购单 a;6\T*iJ!
115.receiving report 验收报告 1:Gd{z
116.gross margin 毛利 S;<?nz3
117.manufacturing overhead 制造费用 e-av@a3
118.material requisition 领料单 Hjkgy%N
119.inventory-taking 存货盘点 KPcuGJ
120.bond certificate 债券 W {/z-&
121.stock certificate 股票 c&W.slE6
122.audit report 审计报告 r1?FH2Ns
123.entity 被审计单位 HcUz2Rm5XP
124.addressee of the audit report 审计报告的收件人 wx'Tv
125.unqualified opinion 无保留意见 ;
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126.qualified opinion 保留意见 &Rt]K
127.disclaimer of opinion 无法表示意见 +Y[+2=lO
128.adverse opinion 否定意见