61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 duq(K9S
63.accounting system 会计系统 uN*Ynf(:-
64.test of control 控制测试 L}Rsg'U
65.walk-through test 穿行测试 >[r ,X$]
66.communication 沟通 */)O8`}2
67.flow chart 流程图 S9k
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68.reperformance of internal control 重新执行 I(Gl8F\c~
69.audit evidence 审计证据 B }t529Z
70.substantive procedures 实质性程序 08MY=PC~R
71.assertions 认定 $i9</Es
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72.esistence 存在 |6o!]~&e$1
73.occurrence 发生 k%Wj+\93f
74.completeness 完整性 ttd
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75.rights and obligations 权利和义务 8$~^-_>n/
76.valuation and allocation 计价和分摊 ,k |QuOrCh
77.cutoff 截止 k}hTSL
78.accuracy 准确性 mz m{p(.
79.classification 分类 k;(r:k^
80.inspection 检查 zXZXp~7)
81.supervision of counting 监盘 h]>7Dl]
82.observation 观察 +[B@83
83.confirmation 函证 +cwuj
84.computation 计算 ep)O|_=
85.analytical procedures 分析程序 oXFo
86.vouch 核对 E@/*eJ
87.trace 追查 Msst:}QY
88.audit sampling 审计抽样 Ux-i iH#s
89.error 误差 vJ9IDc|[
90.expected error 预期误差 wB+X@AA
91.population 总体 1a79]-j
92.sampling risk 抽样风险 yN{TcX
93.non- sampling risk 非抽样风险 z]Ha
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94.sampling unit 抽样单位 b<27XZ@
95.statistical sampling 统计抽样 0Z1';A3
96.tolerable error 可容忍误差 )s|o&aP>
97.the risk of under reliance 信赖不足风险 :-tMH02c
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
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100. the risk of incorrect acceptance 误受风险 FjV)QP H
101.working trial balance 试算平衡表 :x3"Cj
102.index and cross-referencing 索引和交叉索引 bc]SY =
103.cash receipt 现金收入 i)q8p
104.cash disbursement 现金支出 \\P*w$c
105.bank statement 银行对账单 b_w(F_0
106.bank reconciliation 银行存款余额调节表 k
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107.balance sheet date 资产负债表日 :YCB23368"
108.net realizable value 可变现净值 8 -YC#&
109.storeroom 仓库 ?+G
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110.sale invoice 销售发票 2#Du5d
111.price list 价目表 p8(Z{TSv
112.positive confirmation request 积极式询证函 $&X-ay o
113.negative confirmation request 消极式询证函 L>&9+<-B
114.purchase requisition 请购单 Mhu|S)hn
115.receiving report 验收报告 gTb%c84
116.gross margin 毛利 x4XCR,-
117.manufacturing overhead 制造费用 ']U<R=5T$
118.material requisition 领料单 m[qW)N:w
119.inventory-taking 存货盘点 ~cul;bb#
120.bond certificate 债券 |_mN:(3
121.stock certificate 股票 opgNt o6$
122.audit report 审计报告 0]xp"xOwW
123.entity 被审计单位 W!V-m
124.addressee of the audit report 审计报告的收件人 :B~m^5
125.unqualified opinion 无保留意见 O+"a0:GM
126.qualified opinion 保留意见 ^@f.~4P*I
127.disclaimer of opinion 无法表示意见 'x<o{Hi"\B
128.adverse opinion 否定意见