61.assessed level of material misstatement risk 重大错报风险的评估水平 .s$z/Jv
62.simall business 小规模企业 !!Z?[rj
63.accounting system 会计系统 w3jO6*_ M
64.test of control 控制测试 U`hY{E;
65.walk-through test 穿行测试 )8g(:`w
66.communication 沟通 U*.0XNKp{
67.flow chart 流程图 X$/2[o#g
68.reperformance of internal control 重新执行 Haqm^Ky$
69.audit evidence 审计证据 LdJYE;k Ju
70.substantive procedures 实质性程序 },|M9I0
71.assertions 认定 ;;&}5jcV
72.esistence 存在 S6fb f>[
73.occurrence 发生 >M&3Y
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74.completeness 完整性 (h:Rh
75.rights and obligations 权利和义务 >LDhU%bH
76.valuation and allocation 计价和分摊 [`
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77.cutoff 截止 4j)tfhwd8
78.accuracy 准确性 Dc)dE2
79.classification 分类 Hc`A3SMR
80.inspection 检查 r&FDEBh
81.supervision of counting 监盘 %D * OO{
82.observation 观察 5h; +Ky!I
83.confirmation 函证 v$^Z6>vVI
84.computation 计算 43=,yz2Ef
85.analytical procedures 分析程序 {z|;Xi::"
86.vouch 核对 )p*}e8L
87.trace 追查 K(aJi
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88.audit sampling 审计抽样 NVRLrJWpp
89.error 误差 ?,/U^rf^4
90.expected error 预期误差 <_Q1k>
91.population 总体 IsR!'%Pu
92.sampling risk 抽样风险 :,)lm.}]t
93.non- sampling risk 非抽样风险 -lv)tHs<
94.sampling unit 抽样单位 o=1X
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95.statistical sampling 统计抽样 OrK&RC
96.tolerable error 可容忍误差 c*~]z
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97.the risk of under reliance 信赖不足风险 0V?F'<qy
98.the risk of over reliance 信赖过度风险 W5R\Q,x6
99.the risk of incorrect rejection 误拒风险 q:g2Zc'Y~W
100. the risk of incorrect acceptance 误受风险 =G]@+e
101.working trial balance 试算平衡表 ]kboG%Dl?9
102.index and cross-referencing 索引和交叉索引 tor!Dl@Mo
103.cash receipt 现金收入 HJY2#lSha6
104.cash disbursement 现金支出 `He,p -
105.bank statement 银行对账单 9H%X2#:fH
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 2@
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108.net realizable value 可变现净值 \nP>:5E1
109.storeroom 仓库 /Ju;MeE9
110.sale invoice 销售发票 @/1w4'M
111.price list 价目表 nqf,4MR
112.positive confirmation request 积极式询证函 7sXxq4
113.negative confirmation request 消极式询证函 @K!&qw
114.purchase requisition 请购单 ^,]B@t2
115.receiving report 验收报告 bAx?&$
116.gross margin 毛利 y.q(vzg\_
117.manufacturing overhead 制造费用 oqeSG.1
118.material requisition 领料单 +[tP_%/r'^
119.inventory-taking 存货盘点 &
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120.bond certificate 债券 ~^cMys |'
121.stock certificate 股票 uDZT_c'Y
122.audit report 审计报告 &e8s65`
123.entity 被审计单位 ]EpWSs!"g
124.addressee of the audit report 审计报告的收件人 2r ZxSg
125.unqualified opinion 无保留意见 ;{[.Zu
126.qualified opinion 保留意见 p*P)KP
127.disclaimer of opinion 无法表示意见 1u9LdkhnY
128.adverse opinion 否定意见