61.assessed level of material misstatement risk 重大错报风险的评估水平 _";w*lg}
62.simall business 小规模企业 v"yu7tZ3N
63.accounting system 会计系统 _"Ym]y28li
64.test of control 控制测试 .tG3g:
65.walk-through test 穿行测试 !q,'k2=b,
66.communication 沟通 ])F+ C/Px1
67.flow chart 流程图 $
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68.reperformance of internal control 重新执行 o"X..m<
69.audit evidence 审计证据 W+Mw:,>*s
70.substantive procedures 实质性程序 4w ,L
71.assertions 认定 lBFKfLp&
72.esistence 存在 >qNpY(Q
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73.occurrence 发生 lmHQ"z 3G
74.completeness 完整性 KO8{eT9d
75.rights and obligations 权利和义务 *Oy*
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76.valuation and allocation 计价和分摊 ";7N$hWE
77.cutoff 截止 Cn5"zDK$
78.accuracy 准确性 0`7yPq*
79.classification 分类 auAz>6L
80.inspection 检查 6~0kb_td
81.supervision of counting 监盘 Q]TZyk
82.observation 观察 SS%Bde&<{
83.confirmation 函证 cS YCMQ1ro
84.computation 计算 ),`jMd1`
85.analytical procedures 分析程序 WcSvw
86.vouch 核对 dpq(=s`s
87.trace 追查 PRiE2Di2S
88.audit sampling 审计抽样 #$S~QS.
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89.error 误差 tL;.vRx
90.expected error 预期误差 Ey:?!
91.population 总体 OW};i|
92.sampling risk 抽样风险 *GXPN0^Qjo
93.non- sampling risk 非抽样风险 _ s}aF
94.sampling unit 抽样单位 C)i8XX
95.statistical sampling 统计抽样 k%~;mu"4}
96.tolerable error 可容忍误差 p:nl4O/
97.the risk of under reliance 信赖不足风险 `)8~/G%
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 dh6kj-^;Cf
100. the risk of incorrect acceptance 误受风险 `+< ^Svou
101.working trial balance 试算平衡表 $s}w23nB
102.index and cross-referencing 索引和交叉索引 ~fD\=- S1
103.cash receipt 现金收入 ",aNYJR>*!
104.cash disbursement 现金支出 08jk~$%
105.bank statement 银行对账单 TC<Rg?&yb
106.bank reconciliation 银行存款余额调节表 d.w]\
107.balance sheet date 资产负债表日 ~Sb)i f
108.net realizable value 可变现净值 7W SP0Xyz
109.storeroom 仓库 i ?pd|J
110.sale invoice 销售发票 ;Ngk"5
111.price list 价目表 6;Z`9PGp
112.positive confirmation request 积极式询证函 ef7 U7
113.negative confirmation request 消极式询证函 0/]h"5H3
114.purchase requisition 请购单 zMp vS rc
115.receiving report 验收报告 \36 G``e
116.gross margin 毛利 O&/nBHu\
117.manufacturing overhead 制造费用 CB>W# P%
118.material requisition 领料单 3HuocwWbz
119.inventory-taking 存货盘点 1qAE)8ie
120.bond certificate 债券 IfB .2e`
121.stock certificate 股票 %pxJ2 7Q
122.audit report 审计报告 ^C~_}/cZ
123.entity 被审计单位 R%n*wGi_6b
124.addressee of the audit report 审计报告的收件人 8 0nu^_
125.unqualified opinion 无保留意见 \(Nx)F
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 H~JgZ pw
128.adverse opinion 否定意见