61.assessed level of material misstatement risk 重大错报风险的评估水平 c>.X c[H
62.simall business 小规模企业 DJUtuex
63.accounting system 会计系统 (DAJ(r~
64.test of control 控制测试 1^dWmxUZH
65.walk-through test 穿行测试 (P8oXb+%
66.communication 沟通 *h9vMks
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67.flow chart 流程图 NE"fyX`
68.reperformance of internal control 重新执行 net9KX4\
69.audit evidence 审计证据 D3ad2vH
70.substantive procedures 实质性程序 B[50{;X
71.assertions 认定 )FPbE^
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72.esistence 存在 ![%,pip2/&
73.occurrence 发生 m
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74.completeness 完整性 !CKUkoX
75.rights and obligations 权利和义务 _Oq\YQ
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76.valuation and allocation 计价和分摊 (7,Awf5D~
77.cutoff 截止 IrC=9%pd$R
78.accuracy 准确性 ~G:7*:[b
79.classification 分类 #CmBgxg+M
80.inspection 检查 Bs}>#I
81.supervision of counting 监盘 qI@_
82.observation 观察 CXZeL 1+
83.confirmation 函证 O1,[7F.4g
84.computation 计算 <^{: K`
85.analytical procedures 分析程序 *6tN o-)^
86.vouch 核对 qC1@p?8$
87.trace 追查 wt;aO_l
88.audit sampling 审计抽样 oJ:J'$W(
89.error 误差 EM}z-@A>
90.expected error 预期误差 #J_i 5KmXJ
91.population 总体 Z
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92.sampling risk 抽样风险 Y2n*T
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93.non- sampling risk 非抽样风险 %\0 Y1!Hw
94.sampling unit 抽样单位 H;1}Nvvd
95.statistical sampling 统计抽样 ^
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96.tolerable error 可容忍误差 RSC-+c6 1
97.the risk of under reliance 信赖不足风险 /+msrrpD
98.the risk of over reliance 信赖过度风险 TZg7BLfy
99.the risk of incorrect rejection 误拒风险 5@ug1F&
100. the risk of incorrect acceptance 误受风险 eHR<(8c'f
101.working trial balance 试算平衡表 J7xmf,76w
102.index and cross-referencing 索引和交叉索引 E12k1gC`
103.cash receipt 现金收入 @AOiZOH
104.cash disbursement 现金支出 HenJlo
105.bank statement 银行对账单 )RFeF!("
106.bank reconciliation 银行存款余额调节表 @Rm/g#!h"
107.balance sheet date 资产负债表日 pyKag;ZtP
108.net realizable value 可变现净值 &
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109.storeroom 仓库 xFZq6si?
110.sale invoice 销售发票 }|,y`ui\
111.price list 价目表 nKdLhCN'=
112.positive confirmation request 积极式询证函 9&cZIP
113.negative confirmation request 消极式询证函 S J5kA`
114.purchase requisition 请购单 3QpTO,
115.receiving report 验收报告 %L3]l
116.gross margin 毛利 +zsya4r
117.manufacturing overhead 制造费用 HdM;c*K
118.material requisition 领料单 Cmj)CJ-
119.inventory-taking 存货盘点 *rLs!/[Z_
120.bond certificate 债券 x<(h9tB
121.stock certificate 股票 /7^~*
122.audit report 审计报告 XJ;/kR
123.entity 被审计单位 Lg1Usy
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124.addressee of the audit report 审计报告的收件人 8T4J^6
125.unqualified opinion 无保留意见 PBmt.yF
126.qualified opinion 保留意见 2olim1
127.disclaimer of opinion 无法表示意见 #82B`y<<y/
128.adverse opinion 否定意见