61.assessed level of material misstatement risk 重大错报风险的评估水平 h<`aL;.g
62.simall business 小规模企业 VNHceH
63.accounting system 会计系统 4JAz{aw'b
64.test of control 控制测试 '\tI|
65.walk-through test 穿行测试 <f>w"r
66.communication 沟通 %
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67.flow chart 流程图 2Lf,~EV
68.reperformance of internal control 重新执行 o8 JOpD
69.audit evidence 审计证据 t?4H9~iH
70.substantive procedures 实质性程序 |Ev|A9J!
71.assertions 认定 ^H3N1eC,`F
72.esistence 存在 yu6{ 6[
73.occurrence 发生 <m]0!ii
74.completeness 完整性 FklR!*oL,)
75.rights and obligations 权利和义务 $Es\ld
76.valuation and allocation 计价和分摊 8(L$a1#5W
77.cutoff 截止 ERpAV-Zf
78.accuracy 准确性 HcsVq+
79.classification 分类 >8e)V
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80.inspection 检查 6]?mjG6
81.supervision of counting 监盘 ~oa}gJl:}-
82.observation 观察 (Xh<F
83.confirmation 函证 %^IQ<
84.computation 计算 S\g9@g.
85.analytical procedures 分析程序 olE(#}7V
86.vouch 核对 $3^M-w
87.trace 追查 s5nw<V9$]
88.audit sampling 审计抽样 c>_ti+
89.error 误差 .B:ZyTI
90.expected error 预期误差 -G~]e6:zD
91.population 总体 hv|a8=U!R
92.sampling risk 抽样风险 QnWE;zN[7A
93.non- sampling risk 非抽样风险 mgAjD.
94.sampling unit 抽样单位 'f\9'v
95.statistical sampling 统计抽样 "GO!^ZG]
96.tolerable error 可容忍误差 .|
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97.the risk of under reliance 信赖不足风险 $[>{s9E
98.the risk of over reliance 信赖过度风险 SK}sf9gTv
99.the risk of incorrect rejection 误拒风险 0
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100. the risk of incorrect acceptance 误受风险 w}xA@JgQ%
101.working trial balance 试算平衡表 z1mB Hz6
102.index and cross-referencing 索引和交叉索引 mr\,"S-`
103.cash receipt 现金收入 )@NFV*@I
104.cash disbursement 现金支出 $oBs%.Jp
105.bank statement 银行对账单 3^7+fxYWo
106.bank reconciliation 银行存款余额调节表 ba|xf@=&
107.balance sheet date 资产负债表日 Z<nNk.G
108.net realizable value 可变现净值 ^k=<+*9
109.storeroom 仓库 v
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110.sale invoice 销售发票 I%YwG3uR
111.price list 价目表 *7xcwjeP
112.positive confirmation request 积极式询证函 8RMM97@1Q
113.negative confirmation request 消极式询证函 r1L@p[>
114.purchase requisition 请购单 72dRp!JU
115.receiving report 验收报告 9 C[~*,qx
116.gross margin 毛利 >3!~U.AA'x
117.manufacturing overhead 制造费用 }dkXRce*
118.material requisition 领料单 W%L'nR~w$
119.inventory-taking 存货盘点 .4zzPD
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120.bond certificate 债券 ywwA,9~
121.stock certificate 股票 ^4n#''wJ
122.audit report 审计报告 [bhKL5l
123.entity 被审计单位 t1w5U+z
124.addressee of the audit report 审计报告的收件人 K
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125.unqualified opinion 无保留意见 ET}Z>vU}
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126.qualified opinion 保留意见 Z/ q6Q#
127.disclaimer of opinion 无法表示意见 xt^1,V4Ei~
128.adverse opinion 否定意见