61.assessed level of material misstatement risk 重大错报风险的评估水平 G
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62.simall business 小规模企业 ]/TqPOi:
63.accounting system 会计系统 jHx)q|2\
64.test of control 控制测试 1 GB
65.walk-through test 穿行测试 D Kng.P
66.communication 沟通 $?Yw{%W
67.flow chart 流程图 <uL0M`u3
68.reperformance of internal control 重新执行 $8t\|O3
69.audit evidence 审计证据 4SGF8y@WU
70.substantive procedures 实质性程序 V+MhS3VD
71.assertions 认定 QVJvuiUh
72.esistence 存在 Z:kX9vw.
73.occurrence 发生 jPyhn8Vw
74.completeness 完整性 \*x=q20
75.rights and obligations 权利和义务 38 HnW
76.valuation and allocation 计价和分摊 jb
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77.cutoff 截止 y|O)i
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78.accuracy 准确性 m=e#1Hs
79.classification 分类 $/XR/
80.inspection 检查 P6([[mmG
81.supervision of counting 监盘 o<f|jGY0
82.observation 观察 I]B[H6
83.confirmation 函证 A_}%YHb
84.computation 计算 *Jm U",X
85.analytical procedures 分析程序 t1%<l
86.vouch 核对 $" `9QD~
87.trace 追查 @"$rR+r'
88.audit sampling 审计抽样 ,Y_[+
89.error 误差 =^D{ZZw{
90.expected error 预期误差 :1(UC}v
91.population 总体 F)Qj<6
92.sampling risk 抽样风险 Z+J;nl
93.non- sampling risk 非抽样风险 $KGpcl
94.sampling unit 抽样单位 A
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95.statistical sampling 统计抽样 y|0I3n]e
96.tolerable error 可容忍误差 8~s-@3J
97.the risk of under reliance 信赖不足风险 J`@#yHL
98.the risk of over reliance 信赖过度风险 Xy'qgK?
99.the risk of incorrect rejection 误拒风险 $v*0
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100. the risk of incorrect acceptance 误受风险 YkqauyV^
101.working trial balance 试算平衡表 v*.#LJEm
102.index and cross-referencing 索引和交叉索引 JJn+H&[B
103.cash receipt 现金收入 M_monj}Z
104.cash disbursement 现金支出 y9'F D5\s
105.bank statement 银行对账单 twA2U7F
106.bank reconciliation 银行存款余额调节表 A_\ZY0Xt
107.balance sheet date 资产负债表日 xB&6f")
108.net realizable value 可变现净值 DZ9qIc}Y
109.storeroom 仓库 zMI0W&P M
110.sale invoice 销售发票 !s:v UY58
111.price list 价目表 qf
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112.positive confirmation request 积极式询证函 @N0(%o&
113.negative confirmation request 消极式询证函 fX 41o#
114.purchase requisition 请购单 FeM,$&G:
115.receiving report 验收报告 +iL,8eW
116.gross margin 毛利
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117.manufacturing overhead 制造费用 `'^&*
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118.material requisition 领料单 [va7+=[1=
119.inventory-taking 存货盘点 9&t!U+
120.bond certificate 债券 r31H Zx1^
121.stock certificate 股票 ml
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122.audit report 审计报告 !Ho=(6V
123.entity 被审计单位 ^-'t`mRl]d
124.addressee of the audit report 审计报告的收件人 .O+qtk!
125.unqualified opinion 无保留意见 A t#'q>Dn
126.qualified opinion 保留意见 <(%cb.^c=N
127.disclaimer of opinion 无法表示意见 b[I;6HW
128.adverse opinion 否定意见