61.assessed level of material misstatement risk 重大错报风险的评估水平 *8PN!^
62.simall business 小规模企业 0Q'v HZ"
63.accounting system 会计系统 H)E^!eo
64.test of control 控制测试 n12UBvc}%
65.walk-through test 穿行测试 &pM'
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66.communication 沟通 I:i<>kG
67.flow chart 流程图 Ox^:)ii
68.reperformance of internal control 重新执行 ibXe"X/_
69.audit evidence 审计证据 BEWro|]cM
70.substantive procedures 实质性程序 u,eZ6
71.assertions 认定 lV\lj@
72.esistence 存在 vf<UBa;Xm
73.occurrence 发生 Z'Q*L?E8M
74.completeness 完整性 i}B;+0<drx
75.rights and obligations 权利和义务 #|Oj]bd(=
76.valuation and allocation 计价和分摊 bj}=8k0
77.cutoff 截止 <c+K3P'3?
78.accuracy 准确性 J*j5#V];
79.classification 分类 gz;&u)
80.inspection 检查 g` [` P@
81.supervision of counting 监盘 # ORO&78
82.observation 观察 D<t~e$ H
83.confirmation 函证 @u/H8\.l
84.computation 计算 FQROK4x%"
85.analytical procedures 分析程序 &Yf",KcL*I
86.vouch 核对 z1vw'VT>
87.trace 追查 *_1[[~Aw
88.audit sampling 审计抽样 03([@d6<E
89.error 误差 Bd5+/G=m
90.expected error 预期误差 E"#Xc@
91.population 总体 h0Ee?=
92.sampling risk 抽样风险 g6%Z)5D]!
93.non- sampling risk 非抽样风险 XK qK<!F
94.sampling unit 抽样单位 X\\7$
95.statistical sampling 统计抽样 FW#P*}#
96.tolerable error 可容忍误差 Ly7!R$X
97.the risk of under reliance 信赖不足风险 3?.1nGu
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 y bQP E/9
100. the risk of incorrect acceptance 误受风险 "'a* [%
101.working trial balance 试算平衡表 |TTS?
102.index and cross-referencing 索引和交叉索引 O4L#jBa+
103.cash receipt 现金收入 0/ !,Dn
104.cash disbursement 现金支出 !8R@@,_v
105.bank statement 银行对账单 nNaXp*J
106.bank reconciliation 银行存款余额调节表 O>c$sL0g
107.balance sheet date 资产负债表日 3~Qd)j"<
108.net realizable value 可变现净值 .VM3D0aV
109.storeroom 仓库 R J~%0
110.sale invoice 销售发票 mI7~c;~
111.price list 价目表 \?Mf _
112.positive confirmation request 积极式询证函 zN~6HZ_:^
113.negative confirmation request 消极式询证函 a}gkT]
114.purchase requisition 请购单 3A,rHYS
115.receiving report 验收报告 e;VIL 2|
116.gross margin 毛利 }T.?c9l X
117.manufacturing overhead 制造费用 " xR[mJ@U
118.material requisition 领料单 l-Nly>~
119.inventory-taking 存货盘点 .A6lj).:
120.bond certificate 债券 B4ZIURciGz
121.stock certificate 股票 p'f%%#I
122.audit report 审计报告 2(M6(xH>
123.entity 被审计单位 909md|9K3
124.addressee of the audit report 审计报告的收件人 p $ouh
125.unqualified opinion 无保留意见 Tycq1i^
126.qualified opinion 保留意见 FT89*C)o
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127.disclaimer of opinion 无法表示意见 q; jiw#_
128.adverse opinion 否定意见