61.assessed level of material misstatement risk 重大错报风险的评估水平 %jJ|4\
62.simall business 小规模企业 ey@ccc*sZ9
63.accounting system 会计系统 {n\Ai3F-
64.test of control 控制测试 #w@V!o
65.walk-through test 穿行测试 g{^~g
66.communication 沟通 GIZw/L7Yb
67.flow chart 流程图 U#Wg"W{
68.reperformance of internal control 重新执行 >@)p*y.K
69.audit evidence 审计证据 4;*jE (
70.substantive procedures 实质性程序 &u2H^ j
71.assertions 认定 q ;"/i*+3
72.esistence 存在 X;]Ijha<*
73.occurrence 发生 m+Kl
74.completeness 完整性 sBk|KG
75.rights and obligations 权利和义务 C#LTF-$])
76.valuation and allocation 计价和分摊 '*B%&QC-
77.cutoff 截止 MY}/h@
78.accuracy 准确性 )G),iy
79.classification 分类 "H#pN;)+
80.inspection 检查 {l"(EeW6)
81.supervision of counting 监盘 +ib&6IU
82.observation 观察 K7R!E,oPg
83.confirmation 函证 [/o BjiBA
84.computation 计算 6WX?Xc]$3
85.analytical procedures 分析程序 ,N1pw w?
86.vouch 核对 5PsjGvm.%
87.trace 追查 :%_h'9Qq
88.audit sampling 审计抽样 ]nNn"_qh
89.error 误差 Re+oCJ
90.expected error 预期误差 iURSYR
91.population 总体 D-FT3Culw
92.sampling risk 抽样风险 vmg[/#
93.non- sampling risk 非抽样风险 ,FwpHs $A
94.sampling unit 抽样单位 =~ k}XB
95.statistical sampling 统计抽样 Z((e-T#,
96.tolerable error 可容忍误差 tA]u=-_h
97.the risk of under reliance 信赖不足风险 @/,0()* dL
98.the risk of over reliance 信赖过度风险 w75Ro6y
99.the risk of incorrect rejection 误拒风险 )t((x
100. the risk of incorrect acceptance 误受风险 orOq5?3
101.working trial balance 试算平衡表 W_6gV
102.index and cross-referencing 索引和交叉索引 fr'DV/T
103.cash receipt 现金收入 $_3)m
104.cash disbursement 现金支出 h$mGawvZ~
105.bank statement 银行对账单 _Wq;bKG
106.bank reconciliation 银行存款余额调节表 5=\^DeM@
H
107.balance sheet date 资产负债表日 k[)
/,1
108.net realizable value 可变现净值 =YIosmr
109.storeroom 仓库 jn`5{ ]D
110.sale invoice 销售发票 A'$>~Ev
111.price list 价目表 <Sr:pm
112.positive confirmation request 积极式询证函 ht#,v5oG>f
113.negative confirmation request 消极式询证函 M3Qi]jO98
114.purchase requisition 请购单 l
$[,V:N
115.receiving report 验收报告 m&yHtnt
116.gross margin 毛利 bI^F(
117.manufacturing overhead 制造费用 ;66{S'*[
118.material requisition 领料单 R13V}yL
119.inventory-taking 存货盘点 4V;-*:
120.bond certificate 债券 '14 86q@[$
121.stock certificate 股票 3,EtyJ3[Bh
122.audit report 审计报告 -BSO$'{7
123.entity 被审计单位 f:t j
124.addressee of the audit report 审计报告的收件人 1:Ff#Eq,s
125.unqualified opinion 无保留意见 v}i
d/brl
126.qualified opinion 保留意见 *2fJdY
127.disclaimer of opinion 无法表示意见 \GV'{W+o2
128.adverse opinion 否定意见