61.assessed level of material misstatement risk 重大错报风险的评估水平 1;E[Ml
62.simall business 小规模企业 4?YhqJ
63.accounting system 会计系统 c|q!C0X[
64.test of control 控制测试 {6Tw+/`P
65.walk-through test 穿行测试 j3 d=O!
66.communication 沟通 8`E9a
67.flow chart 流程图 ]Hk8XT@Q+
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 "5Oi[w&F5
70.substantive procedures 实质性程序 {?*3Ou
71.assertions 认定 oL0Q%_9hW
72.esistence 存在 jG=*\lK6
73.occurrence 发生 ZM"J5}h
74.completeness 完整性 z7V74hRPX
75.rights and obligations 权利和义务 S%n5,vwE
76.valuation and allocation 计价和分摊 F. X{(8
77.cutoff 截止 O[[:3!6q
78.accuracy 准确性 -.ITcDg
79.classification 分类 )2T?Z)"hO
80.inspection 检查 F*QZVg+<*X
81.supervision of counting 监盘 JzH\_,,
82.observation 观察 T)Z2=5V
83.confirmation 函证 AP.WTFf
84.computation 计算 WHxq
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85.analytical procedures 分析程序 VQE8hQ37
86.vouch 核对 H?tonG.^(
87.trace 追查 {`fhcEC
88.audit sampling 审计抽样 !
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89.error 误差 !f\,xa|M
90.expected error 预期误差 3XY;g{`=q
91.population 总体 De`)`\U
92.sampling risk 抽样风险 =KJK'1m9
93.non- sampling risk 非抽样风险 h,B ]5Of
94.sampling unit 抽样单位 ^G'8!!ys
95.statistical sampling 统计抽样 7M#2T
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96.tolerable error 可容忍误差 [G:wPp.y
97.the risk of under reliance 信赖不足风险 K~**. NF-n
98.the risk of over reliance 信赖过度风险 HrQB
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99.the risk of incorrect rejection 误拒风险 c"R`7P
100. the risk of incorrect acceptance 误受风险 ]5IG00`
101.working trial balance 试算平衡表 lC&U9=7W
102.index and cross-referencing 索引和交叉索引 %!$ua_8
103.cash receipt 现金收入 <;\T
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104.cash disbursement 现金支出 ? _36uJo}
105.bank statement 银行对账单 IT&
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106.bank reconciliation 银行存款余额调节表 C;2!c
107.balance sheet date 资产负债表日 t(/b'Peq
108.net realizable value 可变现净值 4L#q?]$
109.storeroom 仓库 [?uiM^&
110.sale invoice 销售发票 -;=0dfC(
111.price list 价目表 @dE|UZ=(
112.positive confirmation request 积极式询证函 (UWP=L1
113.negative confirmation request 消极式询证函 #
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114.purchase requisition 请购单 aRg/oA4}
115.receiving report 验收报告 f ?:
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116.gross margin 毛利 -1t"(v
117.manufacturing overhead 制造费用 H%NP4pK
118.material requisition 领料单 K(RG:e~R0i
119.inventory-taking 存货盘点 n%PHHu
120.bond certificate 债券 :3WrRT,'L
121.stock certificate 股票 r@L19d)J
122.audit report 审计报告 u'cM}y&
123.entity 被审计单位 hMz= \)Pl
124.addressee of the audit report 审计报告的收件人 cn (-{dCXM
125.unqualified opinion 无保留意见 -U;2
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126.qualified opinion 保留意见 D?~`L[}I!}
127.disclaimer of opinion 无法表示意见 |&Gm.[IX;q
128.adverse opinion 否定意见