61.assessed level of material misstatement risk 重大错报风险的评估水平 Hab!qWK`
62.simall business 小规模企业 O[; +i
63.accounting system 会计系统 `koOp
64.test of control 控制测试 3"5.eZSOW
65.walk-through test 穿行测试 LFCTr/,
66.communication 沟通 {5SfE$r
67.flow chart 流程图 .FuA;:@%\
68.reperformance of internal control 重新执行 aw1P5aPmX
69.audit evidence 审计证据 llNXQlP\B
70.substantive procedures 实质性程序 uii7b7[w
71.assertions 认定 Z,3 CC \
72.esistence 存在 WS5A Y @(~
73.occurrence 发生 |,3l`o
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74.completeness 完整性 (/'h4KS@
75.rights and obligations 权利和义务 :JR<SFjm
76.valuation and allocation 计价和分摊 ~u!gUJ:
77.cutoff 截止 fVYiwE=F
78.accuracy 准确性 TfL4_IAG.
79.classification 分类 \[cH/{nt
80.inspection 检查 ; VBpp<
81.supervision of counting 监盘 s,w YlVYf!
82.observation 观察 rw&y,%2
83.confirmation 函证 /M:H9Z8!
84.computation 计算 [G\o+D?2
85.analytical procedures 分析程序 G[#.mD{k
86.vouch 核对 M2dmG<
87.trace 追查 "MTWjW*6
88.audit sampling 审计抽样 ?!H)zz6y
89.error 误差 D%A@lMru
90.expected error 预期误差 0F^]A"kF
91.population 总体 +I&J7ICV0
92.sampling risk 抽样风险 ~^x-ym5
93.non- sampling risk 非抽样风险 H "O$&
94.sampling unit 抽样单位 $R";
95.statistical sampling 统计抽样 p zg&/m&F`
96.tolerable error 可容忍误差 or7pJy%4"
97.the risk of under reliance 信赖不足风险 y<|)'(
98.the risk of over reliance 信赖过度风险 $Buf#8)F*
99.the risk of incorrect rejection 误拒风险 +lKrj\Xj
100. the risk of incorrect acceptance 误受风险 3 q"7K
101.working trial balance 试算平衡表 [yC"el6PM
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 LP ,9<&"<
104.cash disbursement 现金支出 )=Zsv40O
105.bank statement 银行对账单 FO
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106.bank reconciliation 银行存款余额调节表 FZpsL-yx^N
107.balance sheet date 资产负债表日 {|XQO'Wg
108.net realizable value 可变现净值 P% Q@9kO>
109.storeroom 仓库 8[M*
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110.sale invoice 销售发票 Ra0=q4vdk
111.price list 价目表 YN^T$,*
112.positive confirmation request 积极式询证函 dgslUg9z3g
113.negative confirmation request 消极式询证函 izf~w^/
114.purchase requisition 请购单 -AC`q/bCD
115.receiving report 验收报告 /1[gn8V691
116.gross margin 毛利 8)Zk24:])_
117.manufacturing overhead 制造费用 SW#BZ3L
118.material requisition 领料单 \
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119.inventory-taking 存货盘点 F@1d%c
120.bond certificate 债券 {y b D
121.stock certificate 股票 Pcdf$a"`
122.audit report 审计报告 gQ>2!Qc a-
123.entity 被审计单位 HlPG3LD!
124.addressee of the audit report 审计报告的收件人 "5}%"-#
125.unqualified opinion 无保留意见 ]~8v^A7u
126.qualified opinion 保留意见 ]^ #`j
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见