61.assessed level of material misstatement risk 重大错报风险的评估水平 5D=U.UdR
62.simall business 小规模企业 ?u&|'ASo
63.accounting system 会计系统 7Y-Q, ?1
64.test of control 控制测试 ^t71${w##
65.walk-through test 穿行测试 Xjxa
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66.communication 沟通 9{geU9&Z
67.flow chart 流程图 <+
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68.reperformance of internal control 重新执行 ^i8biOSZu
69.audit evidence 审计证据 *2N0r2t&
70.substantive procedures 实质性程序 2Mq@5n
71.assertions 认定 6Ad UlPM
72.esistence 存在 Pzd!"Gl9
73.occurrence 发生 J E5qR2VA
74.completeness 完整性 (pM&eow}
75.rights and obligations 权利和义务 nj00g>:>
76.valuation and allocation 计价和分摊 D3,)H%5.y
77.cutoff 截止 pO fw *lD
78.accuracy 准确性 +:jv )4^O
79.classification 分类 oxeIh9
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80.inspection 检查 ,Xn%0]
81.supervision of counting 监盘 XYD-5pG
82.observation 观察 !mWm@}Ujg
83.confirmation 函证 9bRUN<
84.computation 计算 \(=xc2
85.analytical procedures 分析程序 TG8 U=9qt
86.vouch 核对 w(Tr,BFF
87.trace 追查 eHKb`K7C.
88.audit sampling 审计抽样 k^ fW/
89.error 误差 YMNLn9
90.expected error 预期误差 Wi5Dl=
91.population 总体 "Xws
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92.sampling risk 抽样风险 eJn_gKWb
93.non- sampling risk 非抽样风险 |{-?OOKj
94.sampling unit 抽样单位 w'_|X&@H
95.statistical sampling 统计抽样 -OmpUv-O"
96.tolerable error 可容忍误差 }#M>CNi'PU
97.the risk of under reliance 信赖不足风险 b&QI#w
98.the risk of over reliance 信赖过度风险 dblf,x
99.the risk of incorrect rejection 误拒风险 wxBZ+UP_
100. the risk of incorrect acceptance 误受风险 @p/"]zf
101.working trial balance 试算平衡表 ;gu4~LQw
102.index and cross-referencing 索引和交叉索引 *wX[zO+o
103.cash receipt 现金收入 i4WHjeo\
104.cash disbursement 现金支出 P*}aeu&lnD
105.bank statement 银行对账单 HE_UHv
106.bank reconciliation 银行存款余额调节表 [euR<i*I#
107.balance sheet date 资产负债表日 1^GRUbOU[
108.net realizable value 可变现净值 g] ]6) nT
109.storeroom 仓库
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110.sale invoice 销售发票 l_9Z zN
111.price list 价目表 +>2.O2)%q
112.positive confirmation request 积极式询证函 ez%:>r4
113.negative confirmation request 消极式询证函 n"}*C|(k
114.purchase requisition 请购单 .X)Wb{7
115.receiving report 验收报告 (d,OLng
116.gross margin 毛利 Q3$DX,8?
117.manufacturing overhead 制造费用 cD!E.2[
118.material requisition 领料单 c=?6`m,"M
119.inventory-taking 存货盘点 ?UIW&*h}
120.bond certificate 债券 8'qlg|{!~
121.stock certificate 股票 w@6y.v1I{
122.audit report 审计报告 7B5b
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123.entity 被审计单位 -bSM]86
124.addressee of the audit report 审计报告的收件人 y0?HZ Xq
125.unqualified opinion 无保留意见 Z!fbc#L6
126.qualified opinion 保留意见 #cW:04
127.disclaimer of opinion 无法表示意见 ]mNsG0r6
128.adverse opinion 否定意见