61.assessed level of material misstatement risk 重大错报风险的评估水平 i3mAfDF
62.simall business 小规模企业 K{cbn1\,H
63.accounting system 会计系统 rS*$rQCr=
64.test of control 控制测试 R4e&^tI@*
65.walk-through test 穿行测试 PoShQR<
66.communication 沟通 =l942p
67.flow chart 流程图 c 5`U
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68.reperformance of internal control 重新执行 m@rSz
69.audit evidence 审计证据 .G>t72DpU
70.substantive procedures 实质性程序 kw,$NK'
71.assertions 认定 Y7U&Q:5'
72.esistence 存在 zz_[S{v!
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73.occurrence 发生 ]M,06P>?
74.completeness 完整性 O\OE0 [[
75.rights and obligations 权利和义务 Bmo$5$
76.valuation and allocation 计价和分摊 o%y;(|4t >
77.cutoff 截止 LD (C\
78.accuracy 准确性 b
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79.classification 分类 jN/C'\QL
80.inspection 检查 {UH9i'y:t
81.supervision of counting 监盘 ~# 7wdP
82.observation 观察 vt]F U<
83.confirmation 函证 |G=[5e^s[
84.computation 计算
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85.analytical procedures 分析程序 0y%L-:/c|
86.vouch 核对 Vm8D "I5i
87.trace 追查
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88.audit sampling 审计抽样 8*!|8 BPj^
89.error 误差 ua
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90.expected error 预期误差 QLbMPS
91.population 总体 j%& IL0
92.sampling risk 抽样风险 ARL
93.non- sampling risk 非抽样风险 @?&Wm3x9
94.sampling unit 抽样单位 $W!]fcZlB
95.statistical sampling 统计抽样 tLX,+P2|
96.tolerable error 可容忍误差 zTCP)x
97.the risk of under reliance 信赖不足风险 s` >H
98.the risk of over reliance 信赖过度风险 }++5_Z_
99.the risk of incorrect rejection 误拒风险 #i@h{R01
100. the risk of incorrect acceptance 误受风险 (;6s)z
101.working trial balance 试算平衡表 IG.f=+<0
102.index and cross-referencing 索引和交叉索引 s3lJu/Xe{
103.cash receipt 现金收入 aIvBY78o
104.cash disbursement 现金支出 a0d
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105.bank statement 银行对账单 t&c&KFK)I&
106.bank reconciliation 银行存款余额调节表 LXhaD[
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107.balance sheet date 资产负债表日 't]EkH]BC
108.net realizable value 可变现净值 0h@%q;g
109.storeroom 仓库 6kF
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110.sale invoice 销售发票 MMA@J
111.price list 价目表 JbC\l
112.positive confirmation request 积极式询证函 xu?QK6D:
113.negative confirmation request 消极式询证函 ^9*|_\3N
114.purchase requisition 请购单 ;~@PYIp
115.receiving report 验收报告 +|"n4iZ!)
116.gross margin 毛利 {!g.255+
117.manufacturing overhead 制造费用 ^qus `6
118.material requisition 领料单 nog\,NT
119.inventory-taking 存货盘点 '3u]-GU2_
120.bond certificate 债券 pTX'5
121.stock certificate 股票 @H# kvYWmn
122.audit report 审计报告 ep}/dBg
123.entity 被审计单位 qVRO"/R
124.addressee of the audit report 审计报告的收件人 +#JhhW
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125.unqualified opinion 无保留意见 ah Xq{>
126.qualified opinion 保留意见 33KPo0g7
127.disclaimer of opinion 无法表示意见 UH^wyKbM
128.adverse opinion 否定意见