61.assessed level of material misstatement risk 重大错报风险的评估水平 .mDqZOpf=4
62.simall business 小规模企业 T-&CAD3 ,O
63.accounting system 会计系统 O(
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64.test of control 控制测试 v}zo vEi
65.walk-through test 穿行测试 K@n.$g
66.communication 沟通 h9+ylHW_cp
67.flow chart 流程图 f'FY<ed<w
68.reperformance of internal control 重新执行 B<1*p,z
69.audit evidence 审计证据 94APjqV6'
70.substantive procedures 实质性程序 DHt
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71.assertions 认定 CX':nai
72.esistence 存在 3N+P~v)T'
73.occurrence 发生 PR|Trnd&D
74.completeness 完整性 jT::o
75.rights and obligations 权利和义务 d@At-Z~M
76.valuation and allocation 计价和分摊 pw>AQ
77.cutoff 截止
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78.accuracy 准确性 `r*6P^P
79.classification 分类 2+=|!+f
80.inspection 检查 bwVv#Z\r
81.supervision of counting 监盘 )SA$hwR
82.observation 观察 &K>]!yn
83.confirmation 函证 +8^9:w0}
84.computation 计算 MP}H
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85.analytical procedures 分析程序 F5
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86.vouch 核对 XOqpys
87.trace 追查 sF+0v p
88.audit sampling 审计抽样 WKah$l
89.error 误差 e!4akKw4wD
90.expected error 预期误差 ynOp7ZN$
91.population 总体 t C 6 c4j
92.sampling risk 抽样风险 {Y/|7Cl0
93.non- sampling risk 非抽样风险 izFu&syv)
94.sampling unit 抽样单位 i"rMP#7
95.statistical sampling 统计抽样 @O45s\4-*
96.tolerable error 可容忍误差 tMAa$XrZj
97.the risk of under reliance 信赖不足风险 nrt0[E-&~
98.the risk of over reliance 信赖过度风险 ]`.
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99.the risk of incorrect rejection 误拒风险 0[v :^H
100. the risk of incorrect acceptance 误受风险 ,o9)ohw
101.working trial balance 试算平衡表 5?O/Aub
102.index and cross-referencing 索引和交叉索引 Vj2GK"$v
103.cash receipt 现金收入 J`RNik*>
104.cash disbursement 现金支出 A^K,[8VX
105.bank statement 银行对账单 Y~vTFOI
106.bank reconciliation 银行存款余额调节表 *0c
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107.balance sheet date 资产负债表日 I.8|kscM
108.net realizable value 可变现净值 G0Wd"AV+
109.storeroom 仓库 Xx'>5d>
110.sale invoice 销售发票 L//sJe
111.price list 价目表 LV]\{'
112.positive confirmation request 积极式询证函 0H>Fyl2_
113.negative confirmation request 消极式询证函 WHN b.>
114.purchase requisition 请购单 `|/|ej]$P
115.receiving report 验收报告 >
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116.gross margin 毛利 N\uQ-XOi
117.manufacturing overhead 制造费用 Ro<!n>H
118.material requisition 领料单 y:42H tS
119.inventory-taking 存货盘点 gr fF\_[:
120.bond certificate 债券 &)X<yd0
121.stock certificate 股票 wP8R=T
122.audit report 审计报告 :%>8\q>UX
123.entity 被审计单位 XS!ZTb>[
124.addressee of the audit report 审计报告的收件人 :?UIy
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125.unqualified opinion 无保留意见 ;et
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126.qualified opinion 保留意见 j2P|cBXu
127.disclaimer of opinion 无法表示意见 jSVO$AW~C
128.adverse opinion 否定意见