61.assessed level of material misstatement risk 重大错报风险的评估水平 H7z)OaM
62.simall business 小规模企业 Em^~OM3U$q
63.accounting system 会计系统 8>Cf}TvErx
64.test of control 控制测试 ZWo~!Z [Y
65.walk-through test 穿行测试 %y|pVN!U
66.communication 沟通
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67.flow chart 流程图 9}m?E<6&
68.reperformance of internal control 重新执行 m#Z&05^
69.audit evidence 审计证据 *YL86R+U
70.substantive procedures 实质性程序 s
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71.assertions 认定 go
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72.esistence 存在 ft1#f@b.
73.occurrence 发生 6/5,n0
74.completeness 完整性 nc\`y,>l8
75.rights and obligations 权利和义务 J"LLj*,0"
76.valuation and allocation 计价和分摊 ydo9 P5E
77.cutoff 截止 /e|Lw4$@S
78.accuracy 准确性 d}':7Np
79.classification 分类 u[Kz^ga<
80.inspection 检查 Nw$OJ9$L>
81.supervision of counting 监盘 #v<`|_
82.observation 观察 pGjwI3_K
83.confirmation 函证 X:$vP'B>
84.computation 计算 @j_o CDS
85.analytical procedures 分析程序 XsQ81j.
86.vouch 核对 EJ#I7_
87.trace 追查 1n[)({OQ
88.audit sampling 审计抽样 yn_f%^!G
89.error 误差 jwa6
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90.expected error 预期误差 Qn.dL@W
91.population 总体 vt2.
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92.sampling risk 抽样风险 hxH6Ii]\
93.non- sampling risk 非抽样风险 #}+H
94.sampling unit 抽样单位 1W{ oj
95.statistical sampling 统计抽样 tWTHyL
96.tolerable error 可容忍误差 n:OXv}pv
97.the risk of under reliance 信赖不足风险 G}g;<,g~
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 2[ofz}k]r)
100. the risk of incorrect acceptance 误受风险 j?m(l,YD|*
101.working trial balance 试算平衡表 "Zh,;)hS
102.index and cross-referencing 索引和交叉索引 F
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103.cash receipt 现金收入 6qFzo1LO
104.cash disbursement 现金支出 zGR,}v%%
105.bank statement 银行对账单 @jm +TW
106.bank reconciliation 银行存款余额调节表 4KtD
k
107.balance sheet date 资产负债表日 T`":Q1n
108.net realizable value 可变现净值 7P
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109.storeroom 仓库 w01[oU$x=
110.sale invoice 销售发票 -0kMh.JYR
111.price list 价目表 |ymW0gh7o$
112.positive confirmation request 积极式询证函 VsL,t\67
113.negative confirmation request 消极式询证函 %%}l[W
114.purchase requisition 请购单 #p>&|I
115.receiving report 验收报告 t
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116.gross margin 毛利 wGNEb
117.manufacturing overhead 制造费用 h~\k;ca
118.material requisition 领料单 q"<=^vi
119.inventory-taking 存货盘点 CLzF84@W=
120.bond certificate 债券 1>rQ).eT
121.stock certificate 股票 EQ,`6UT>
122.audit report 审计报告 +;lDU}$
123.entity 被审计单位 5?SE?VC=t
124.addressee of the audit report 审计报告的收件人 syW[uXNLZ
125.unqualified opinion 无保留意见 @3KS
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126.qualified opinion 保留意见 2=fM\G
127.disclaimer of opinion 无法表示意见 7FcZxu\
128.adverse opinion 否定意见