61.assessed level of material misstatement risk 重大错报风险的评估水平 YXV![gw0
62.simall business 小规模企业 ,wX/cUyZ
63.accounting system 会计系统 m?[F)<~a
64.test of control 控制测试 ANT^&NjJ7
65.walk-through test 穿行测试 NNe'5q9
66.communication 沟通 Dm 'Q&
67.flow chart 流程图 $9W9* WQL
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 /^4)V8D_S
70.substantive procedures 实质性程序 )x(
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71.assertions 认定 T+sO(;
72.esistence 存在 jS R:ltd
73.occurrence 发生 -(:BkA
74.completeness 完整性 _9L2JN$R6
75.rights and obligations 权利和义务 5n(p1OM2q
76.valuation and allocation 计价和分摊 OY[N%wr!
77.cutoff 截止 |2n2
78.accuracy 准确性 2a?
d:21 B
79.classification 分类 `uzRHbJ`
80.inspection 检查 A
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81.supervision of counting 监盘 $Q47>/CUc^
82.observation 观察 c:=Z<0S;
83.confirmation 函证 pMX7Rl
84.computation 计算 uidE/7
85.analytical procedures 分析程序 ^~(bm$4r
86.vouch 核对 c?IIaj
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87.trace 追查 Yq1 ~"he8
88.audit sampling 审计抽样 L
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89.error 误差 |$1j;#h
90.expected error 预期误差 ,
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91.population 总体 g1&GX(4[
92.sampling risk 抽样风险 oxGOn('
93.non- sampling risk 非抽样风险 W:9L!+m^
94.sampling unit 抽样单位 -O(.J'=8
95.statistical sampling 统计抽样 +d#ZSNu/
96.tolerable error 可容忍误差 {{2ZWK 6|
97.the risk of under reliance 信赖不足风险 r/{0YFa
98.the risk of over reliance 信赖过度风险 >TL0hBaaR
99.the risk of incorrect rejection 误拒风险 `^_.E:f
100. the risk of incorrect acceptance 误受风险 ?dxhe7m
101.working trial balance 试算平衡表 ;Vp&f%u+v
102.index and cross-referencing 索引和交叉索引 }r,k*I'K
103.cash receipt 现金收入 {BKI8vy
104.cash disbursement 现金支出 Dm4\Rld{
105.bank statement 银行对账单 snj+-'4T
106.bank reconciliation 银行存款余额调节表 CrqWlO
107.balance sheet date 资产负债表日 {0Leua
108.net realizable value 可变现净值 @8/-^Rh*
109.storeroom 仓库 eRv3ZHH
110.sale invoice 销售发票 O"Xjv`j:
111.price list 价目表 T[<9Ty'^
112.positive confirmation request 积极式询证函 cT.1oaAM0
113.negative confirmation request 消极式询证函 N'[^n,\(:
114.purchase requisition 请购单 a
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115.receiving report 验收报告 lIOLR-:4j
116.gross margin 毛利 \ u5%+GA-:
117.manufacturing overhead 制造费用 ?]s
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118.material requisition 领料单 /B1NcRS
119.inventory-taking 存货盘点 {},GxrQm
120.bond certificate 债券 !JrVh$K
121.stock certificate 股票 jfgAI7;b
122.audit report 审计报告 g{a_{P
123.entity 被审计单位 t,=khZ
124.addressee of the audit report 审计报告的收件人 wt)t
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125.unqualified opinion 无保留意见 zeR!Y yt!
126.qualified opinion 保留意见 {)k}dr
127.disclaimer of opinion 无法表示意见 \/lS!+~'']
128.adverse opinion 否定意见