61.assessed level of material misstatement risk 重大错报风险的评估水平 ^2-+MWW.
62.simall business 小规模企业 z *~rd2
63.accounting system 会计系统 LjY@b
64.test of control 控制测试 `^'0__<M
65.walk-through test 穿行测试 @ev8"JZ1
66.communication 沟通 V1
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67.flow chart 流程图 6e4A|<
68.reperformance of internal control 重新执行 VmP5`):?b
69.audit evidence 审计证据 q?=_{oH9
70.substantive procedures 实质性程序 a'|/=$
71.assertions 认定 r[4dGt
72.esistence 存在 V\P
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73.occurrence 发生 evro]&N{
74.completeness 完整性 -}KW"#9c
75.rights and obligations 权利和义务 *zl-R*bM$
76.valuation and allocation 计价和分摊 ds:&{~7L<T
77.cutoff 截止 mt]50}eK
78.accuracy 准确性 I7?s+vyds
79.classification 分类 T&u25"QOf
80.inspection 检查 6T-iBJT
81.supervision of counting 监盘 rPkPQn:
82.observation 观察 2UrE>_
83.confirmation 函证 Z/+H
84.computation 计算 KD73Aw
85.analytical procedures 分析程序 #/o1D^
86.vouch 核对 Bs';!,=
87.trace 追查 M6:$ 0(r
88.audit sampling 审计抽样 }ZkGH}K_}
89.error 误差 CQI\/oaO
90.expected error 预期误差 sV-UY!
91.population 总体 ^y2}C$1V
92.sampling risk 抽样风险 drd5oZ
93.non- sampling risk 非抽样风险 3Ss)i7
94.sampling unit 抽样单位 $x;(C[
95.statistical sampling 统计抽样 <59G
96.tolerable error 可容忍误差 bw*D!mm,
97.the risk of under reliance 信赖不足风险 ea6`%,lF~
98.the risk of over reliance 信赖过度风险 (/gMtIw
99.the risk of incorrect rejection 误拒风险 +W#["%kw
100. the risk of incorrect acceptance 误受风险 g]m}@b6(h
101.working trial balance 试算平衡表 n*y@3.
102.index and cross-referencing 索引和交叉索引 cW?~]E'<
103.cash receipt 现金收入 x4[
Fn3JL
104.cash disbursement 现金支出 I^!c1S
105.bank statement 银行对账单 .y2np
106.bank reconciliation 银行存款余额调节表 ldNWdz
107.balance sheet date 资产负债表日 Ep8 y
108.net realizable value 可变现净值 wY_! s Qo
109.storeroom 仓库 2hFOwI
110.sale invoice 销售发票 z.0!FUd
111.price list 价目表 "xp>Vj
112.positive confirmation request 积极式询证函 Dt
Ry%fA_
113.negative confirmation request 消极式询证函 EBx!q8z
z
114.purchase requisition 请购单 Jk,}3Cr/
115.receiving report 验收报告 1SY3
116.gross margin 毛利
$*vj7V_
117.manufacturing overhead 制造费用 e<-^
118.material requisition 领料单 P/ 7aj:h~P
119.inventory-taking 存货盘点 QR
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120.bond certificate 债券 V<0J j
121.stock certificate 股票 u#`'|ko\9
122.audit report 审计报告 *>J45U(6:
123.entity 被审计单位 &d i=alvv1
124.addressee of the audit report 审计报告的收件人 WkSv@Y,
125.unqualified opinion 无保留意见 HRW}Yl
126.qualified opinion 保留意见 4KZ)`KPE
127.disclaimer of opinion 无法表示意见 Fu"@)xw/-q
128.adverse opinion 否定意见