61.assessed level of material misstatement risk 重大错报风险的评估水平 463dLEd
62.simall business 小规模企业 @$R a
63.accounting system 会计系统 `y#C%9#
64.test of control 控制测试 iE`aGoA
65.walk-through test 穿行测试 "lZ<bG
66.communication 沟通 Z#O3s:`
67.flow chart 流程图 GZt] 38V)g
68.reperformance of internal control 重新执行 T1&H!
69.audit evidence 审计证据 )]R?v,9*D
70.substantive procedures 实质性程序 J|IDnCK
71.assertions 认定 ~dLZ[6Z
72.esistence 存在 J5T#}!f
73.occurrence 发生 Hdx|k=-Q^
74.completeness 完整性 OEW,[d
75.rights and obligations 权利和义务 -`UlntEdZ:
76.valuation and allocation 计价和分摊 mK-:laIL"
77.cutoff 截止 mg(56)
78.accuracy 准确性 ,gc#N
79.classification 分类 QEKFuY<E+
80.inspection 检查 MvmP["%J4_
81.supervision of counting 监盘 bg}77Y'^
82.observation 观察 lg+g:o
83.confirmation 函证 j[cjQ]>~'
84.computation 计算 m5X=P5U
85.analytical procedures 分析程序 B vc=gW
86.vouch 核对 E}=NZqOB!
87.trace 追查 B_2>Yt"
88.audit sampling 审计抽样 L#Y;a
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89.error 误差 uyj*v]AE'
90.expected error 预期误差 w#,v n8
91.population 总体 {eEWfMKIn
92.sampling risk 抽样风险 uek3Y[n
93.non- sampling risk 非抽样风险 JUFO.m^w
94.sampling unit 抽样单位 {Xd5e@:Js
95.statistical sampling 统计抽样 5#\p>}[HG
96.tolerable error 可容忍误差 E5{)d~q
97.the risk of under reliance 信赖不足风险 :,,y63-f4
98.the risk of over reliance 信赖过度风险 mU$7_7V~
99.the risk of incorrect rejection 误拒风险 %Qz`SO8x?
100. the risk of incorrect acceptance 误受风险 =_J<thp
101.working trial balance 试算平衡表 @F^L4 N':
102.index and cross-referencing 索引和交叉索引 ;@
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103.cash receipt 现金收入 |l(lrJ{
104.cash disbursement 现金支出 ^)l@7XxD
105.bank statement 银行对账单 T+h
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106.bank reconciliation 银行存款余额调节表 !\O,dq
107.balance sheet date 资产负债表日 >L`mF_WG
108.net realizable value 可变现净值 nV*sdSt
109.storeroom 仓库 \#,#_
110.sale invoice 销售发票 'LLx$y.Ei[
111.price list 价目表 KB*=a
112.positive confirmation request 积极式询证函 12xP)*:$
113.negative confirmation request 消极式询证函 d<? :Q
114.purchase requisition 请购单 "]Dzc[Vp
115.receiving report 验收报告 NV4W2thYo
116.gross margin 毛利 G5J ZB7C
117.manufacturing overhead 制造费用 [+,U0OV,
118.material requisition 领料单 K0=E4>z,`q
119.inventory-taking 存货盘点 F)ld@Ydk=
120.bond certificate 债券 L6=RD<~C
121.stock certificate 股票 G%jJ>T4
122.audit report 审计报告 RyWOiQk;
123.entity 被审计单位 -xIhN?r)
124.addressee of the audit report 审计报告的收件人 72vGfT2HtZ
125.unqualified opinion 无保留意见 1|w:xG^
126.qualified opinion 保留意见 gr{Sh`Cm-
127.disclaimer of opinion 无法表示意见 p!QneeA`&X
128.adverse opinion 否定意见