61.assessed level of material misstatement risk 重大错报风险的评估水平 \BW(c)Q
62.simall business 小规模企业 f`e.c_n(
63.accounting system 会计系统 g:yK/1@Hk}
64.test of control 控制测试 <*P1Sd.
65.walk-through test 穿行测试 l<+k[@Vox
66.communication 沟通 5]E5 V@C
67.flow chart 流程图 hkG<I';M?M
68.reperformance of internal control 重新执行 6%-2G@
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69.audit evidence 审计证据 Ai;Pht9qi
70.substantive procedures 实质性程序 65v'/m!ys
71.assertions 认定 b%(0AL
72.esistence 存在 }- Sr@bE
73.occurrence 发生 "2J;~
74.completeness 完整性 2ip~qZNw><
75.rights and obligations 权利和义务 n^K]R}S
76.valuation and allocation 计价和分摊 ln5On_Wm
77.cutoff 截止 _ sd?l
78.accuracy 准确性 xlAaIo)T
79.classification 分类 k>"I!&#g
80.inspection 检查 {8Ll\j@ "
81.supervision of counting 监盘 -84Z8
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82.observation 观察 ?jbam!A
83.confirmation 函证 \] K-<&f
84.computation 计算 <S
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85.analytical procedures 分析程序 /+u*9ZR&1
86.vouch 核对 CJ_B.
87.trace 追查 ]+AI:
88.audit sampling 审计抽样 )'JSu=Ej
89.error 误差 IF=rD-x
90.expected error 预期误差 myXV~6R
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91.population 总体 _~!,x.Dbp
92.sampling risk 抽样风险 8'y|cF%U
93.non- sampling risk 非抽样风险 :.<&Y=^
94.sampling unit 抽样单位 A.[T#ZB.4
95.statistical sampling 统计抽样 MEu-lM7v
96.tolerable error 可容忍误差 08Q:1 '
97.the risk of under reliance 信赖不足风险 {R K#W~h
98.the risk of over reliance 信赖过度风险 wP%;9y2B
99.the risk of incorrect rejection 误拒风险 x;+,lP
100. the risk of incorrect acceptance 误受风险 HwHI$IB
101.working trial balance 试算平衡表 jV(ISD
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 rP'oUV_
104.cash disbursement 现金支出 HN:{rAIfc
105.bank statement 银行对账单 {1o=/&
106.bank reconciliation 银行存款余额调节表 QwhPN'U
107.balance sheet date 资产负债表日 PSRGlxdO
108.net realizable value 可变现净值 +wmfl:\^{H
109.storeroom 仓库 thh, V
110.sale invoice 销售发票 C oaqi`v4T
111.price list 价目表 |k8;[+
112.positive confirmation request 积极式询证函 m>iuy:ti
113.negative confirmation request 消极式询证函 V#=N?p
114.purchase requisition 请购单 &rn,[w_F[
115.receiving report 验收报告 \1tce`+
116.gross margin 毛利 txi
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117.manufacturing overhead 制造费用 {Z|C
118.material requisition 领料单 b`^$2RM&
119.inventory-taking 存货盘点 w:qwU\U>x
120.bond certificate 债券 +/ #J]v-
121.stock certificate 股票 @-hy:th#
122.audit report 审计报告 U9JqZ!
123.entity 被审计单位 ag3T[}L
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124.addressee of the audit report 审计报告的收件人 y"2c; *7[{
125.unqualified opinion 无保留意见 (vQShe\
126.qualified opinion 保留意见 iB\d`NUf
127.disclaimer of opinion 无法表示意见 A)qOJ(OEz
128.adverse opinion 否定意见