61.assessed level of material misstatement risk 重大错报风险的评估水平 )<qL8#["U
62.simall business 小规模企业 Z'Pe%}3
63.accounting system 会计系统 Ex
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64.test of control 控制测试 wSPmiJ/!
65.walk-through test 穿行测试 +wQ}ZP&
66.communication 沟通 s)KlKh
67.flow chart 流程图 -= izu]Fb,
68.reperformance of internal control 重新执行 /XU=l0u
69.audit evidence 审计证据 KVUub'k
70.substantive procedures 实质性程序 @]p{%" $
71.assertions 认定 Qqk(,1u
72.esistence 存在 # s7e/GdKb
73.occurrence 发生 GSd:Plc%
74.completeness 完整性 R.v
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75.rights and obligations 权利和义务 =E^/gc%X
76.valuation and allocation 计价和分摊 #^R@EZ
77.cutoff 截止 |f
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78.accuracy 准确性 oJ`=ob4WDo
79.classification 分类 'f.k'2T
80.inspection 检查 S4-jF D)U
81.supervision of counting 监盘 B<n[yiJ}
82.observation 观察 #9~,d<H
83.confirmation 函证 4:pgZz!
84.computation 计算 7AWq3i{
85.analytical procedures 分析程序 yK$aVK"
86.vouch 核对 P ?nk>
87.trace 追查 (U
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88.audit sampling 审计抽样 AjoIL
89.error 误差 {J,4g:4G
90.expected error 预期误差 axq~56"7E
91.population 总体 .GL@`7"
92.sampling risk 抽样风险 oe0YxSauL
93.non- sampling risk 非抽样风险 g1.u1}
94.sampling unit 抽样单位 ~*<`PD O?
95.statistical sampling 统计抽样 ^ meU&
96.tolerable error 可容忍误差 sLXM$SMBh
97.the risk of under reliance 信赖不足风险 V>GJO (9
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 K_-m:P
100. the risk of incorrect acceptance 误受风险 ^:}C,lIrG
101.working trial balance 试算平衡表 [Q J
102.index and cross-referencing 索引和交叉索引 " Up(Vj@
103.cash receipt 现金收入 p
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104.cash disbursement 现金支出 =tP^vgfQ
105.bank statement 银行对账单 ,v#n\LD`
106.bank reconciliation 银行存款余额调节表 K<`W>2"
107.balance sheet date 资产负债表日 l&:8 'k+%=
108.net realizable value 可变现净值 B& R?{y*
109.storeroom 仓库 (n7{?`Yid
110.sale invoice 销售发票 8#- Nx]VM
111.price list 价目表 m g@Ol"2
112.positive confirmation request 积极式询证函 T?6<1nU)
113.negative confirmation request 消极式询证函 *'aouS/?<6
114.purchase requisition 请购单 *N:0L,8
115.receiving report 验收报告 vqO#Z
116.gross margin 毛利 Oh>hyY)}
117.manufacturing overhead 制造费用 X(rXRP#
118.material requisition 领料单 nZ (wfNk
119.inventory-taking 存货盘点 AXSip
120.bond certificate 债券 cAot+N+9|]
121.stock certificate 股票 5MD'AP:
122.audit report 审计报告 8oXp8CC
123.entity 被审计单位 UK1 )U)*+
124.addressee of the audit report 审计报告的收件人 q9{)
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125.unqualified opinion 无保留意见 /!A"[Tyt
126.qualified opinion 保留意见 ~K99DK.
127.disclaimer of opinion 无法表示意见 yFQaNuZPC
128.adverse opinion 否定意见