61.assessed level of material misstatement risk 重大错报风险的评估水平 B~#@fIL
62.simall business 小规模企业 KxwLKaImI
63.accounting system 会计系统 (B-9M)
64.test of control 控制测试 R4(8]oUW
65.walk-through test 穿行测试 ~&:R\
66.communication 沟通 0cUt"(]
67.flow chart 流程图 8!SiTOzR?
68.reperformance of internal control 重新执行 jf/9]
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69.audit evidence 审计证据 mD)O\.uA
70.substantive procedures 实质性程序 i=oa"^c4
71.assertions 认定 (d#Z-w-
72.esistence 存在 ] O>7x
73.occurrence 发生 bVHi3=0{
74.completeness 完整性 Y%l3SB,5L
75.rights and obligations 权利和义务 B-|Zo_7
76.valuation and allocation 计价和分摊 U9 *2< c
77.cutoff 截止 _[o^23Hj
78.accuracy 准确性 9`{2 h$U
79.classification 分类 %Ab_PAw
80.inspection 检查 ?|GxVOl
81.supervision of counting 监盘 >NA7,Z2.
82.observation 观察 [1^wy#
83.confirmation 函证 "J{zfWr
84.computation 计算 Q$L(fHkw
85.analytical procedures 分析程序 30E v"
86.vouch 核对 zpqNmxmF
87.trace 追查 !y~b;>887
88.audit sampling 审计抽样 ONiI:Z>%
89.error 误差 9 lJj/
90.expected error 预期误差 )"uG*}\?b
91.population 总体 <SZO-
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92.sampling risk 抽样风险 Jk`)`94I
93.non- sampling risk 非抽样风险 a&"*U
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94.sampling unit 抽样单位 S5KYZ
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95.statistical sampling 统计抽样 ja- ~`
96.tolerable error 可容忍误差 f94jMzH9z
97.the risk of under reliance 信赖不足风险 D])YP0|}
98.the risk of over reliance 信赖过度风险 ~9{;VKgK
99.the risk of incorrect rejection 误拒风险 B!ibE<7,
100. the risk of incorrect acceptance 误受风险 mS}x2&
101.working trial balance 试算平衡表 ]GPJ(+5
102.index and cross-referencing 索引和交叉索引 eI rmD
103.cash receipt 现金收入
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104.cash disbursement 现金支出 lY*]&8/=
105.bank statement 银行对账单 {WeXURp&nF
106.bank reconciliation 银行存款余额调节表 ;;hyjFGq%
107.balance sheet date 资产负债表日 ]=VS~azZ5
108.net realizable value 可变现净值 $uK"@Mw
109.storeroom 仓库 xcvr D
110.sale invoice 销售发票 )2Ru!l#
111.price list 价目表 0uO=wOIhH
112.positive confirmation request 积极式询证函 2U`W[
113.negative confirmation request 消极式询证函 cNlY=L
114.purchase requisition 请购单 EvQwGt1)P
115.receiving report 验收报告 ?VP!1O=J
116.gross margin 毛利 `{lAhZ5
117.manufacturing overhead 制造费用 QsJW"4d
118.material requisition 领料单 bH&)rn
119.inventory-taking 存货盘点 Pph8"`mv.m
120.bond certificate 债券 xf"5<PTW</
121.stock certificate 股票 cgxFEv
122.audit report 审计报告 n,a5LR
123.entity 被审计单位 x>,F*3d3
124.addressee of the audit report 审计报告的收件人 I#E(r>KW*
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 O& %"F8B
127.disclaimer of opinion 无法表示意见 =l
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128.adverse opinion 否定意见