61.assessed level of material misstatement risk 重大错报风险的评估水平 gmTBp}3
62.simall business 小规模企业 aTHf+;
63.accounting system 会计系统 hQ:wW}HWW
64.test of control 控制测试 gYho$E
65.walk-through test 穿行测试 lgt&kdc%o
66.communication 沟通 E}w5.1
67.flow chart 流程图 A][ ;v
68.reperformance of internal control 重新执行 :1t&>x=T
69.audit evidence 审计证据 ~<IQe-Q5
70.substantive procedures 实质性程序 Z{ YuX
71.assertions 认定 9gK1Gx:
72.esistence 存在 {1UU `d
73.occurrence 发生 \A!Iln
74.completeness 完整性 XH0Vs.w
75.rights and obligations 权利和义务 MftaT5
76.valuation and allocation 计价和分摊 x=K'Jj
77.cutoff 截止 H,;ZFg /v8
78.accuracy 准确性 o^uh3,.
79.classification 分类 k%-y\WM
80.inspection 检查 ,,EG"Um6
81.supervision of counting 监盘 B2BG*xa
82.observation 观察 &2y9J2aA
83.confirmation 函证 w5-^Py
84.computation 计算 4u2_xbT
85.analytical procedures 分析程序 Eos;7$u[
86.vouch 核对 p8s%bPjK
87.trace 追查 [D?xd/G
88.audit sampling 审计抽样 4,)QV_?
89.error 误差 9l&G2 o
90.expected error 预期误差 m=pH G
91.population 总体 v7+|G'8M`
92.sampling risk 抽样风险 qncZpXw^
93.non- sampling risk 非抽样风险 1G(wE
Se
94.sampling unit 抽样单位 \Ff]}4
95.statistical sampling 统计抽样 2l+'p[b0>
96.tolerable error 可容忍误差 C ]zgVbu
97.the risk of under reliance 信赖不足风险 `yhc,5M
98.the risk of over reliance 信赖过度风险 f~jdN~
99.the risk of incorrect rejection 误拒风险 JqN$B\J,
100. the risk of incorrect acceptance 误受风险 CpgaQG^
101.working trial balance 试算平衡表 ^^xzaF
102.index and cross-referencing 索引和交叉索引 F')E)tV
103.cash receipt 现金收入 I2z7}*<u
104.cash disbursement 现金支出 H?ue!5R#L
105.bank statement 银行对账单 )5<dmK@
106.bank reconciliation 银行存款余额调节表 Jx&+e,OST
107.balance sheet date 资产负债表日 :w4 H$+j
108.net realizable value 可变现净值 D*HK[_5
109.storeroom 仓库 =/xXB
110.sale invoice 销售发票 ZkMHy1
111.price list 价目表 hg+;!|ha
112.positive confirmation request 积极式询证函 %z
@T /
113.negative confirmation request 消极式询证函 ]?jmRk^.
114.purchase requisition 请购单 Eh`W J~
115.receiving report 验收报告 M
8mNeh
116.gross margin 毛利 ,=%c
e
117.manufacturing overhead 制造费用 I= z+`o8
118.material requisition 领料单 {5fq4AA6
119.inventory-taking 存货盘点 3fop.%(
120.bond certificate 债券 DEv,!8
121.stock certificate 股票 b DF_
122.audit report 审计报告 wp/x|AV
123.entity 被审计单位 >\5ZgC
124.addressee of the audit report 审计报告的收件人 `UkjrMO
125.unqualified opinion 无保留意见 5'0kf7
126.qualified opinion 保留意见 mL,{ZL ^
127.disclaimer of opinion 无法表示意见 M?$tHA~OX
128.adverse opinion 否定意见