61.assessed level of material misstatement risk 重大错报风险的评估水平 7K\v=
62.simall business 小规模企业 ~^1y(-cw
63.accounting system 会计系统 1`K-f
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64.test of control 控制测试 ZPmqoR[
65.walk-through test 穿行测试 Wp>t\S~N
66.communication 沟通 YWK0.F,8a
67.flow chart 流程图
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68.reperformance of internal control 重新执行 G0UaE1n
69.audit evidence 审计证据 zsXgpnlHT
70.substantive procedures 实质性程序 K9#kdo1 2
71.assertions 认定 ?.SGn[
72.esistence 存在 bg i_QB#k\
73.occurrence 发生 ?Fl}@EA#M
74.completeness 完整性 k~8-Eu1
75.rights and obligations 权利和义务 |@X^_L.!
76.valuation and allocation 计价和分摊 7HDc]&z
77.cutoff 截止 CW+kKN
78.accuracy 准确性 S&`6pN
79.classification 分类 ._G,uP$
80.inspection 检查 !0,q[|m
81.supervision of counting 监盘 ;#85 _/
82.observation 观察 d/7R}n^
83.confirmation 函证 B?z2@,
84.computation 计算 1?Y>X
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85.analytical procedures 分析程序 /yG34) aB
86.vouch 核对 eP @#I^_
87.trace 追查 Mp`$1Ksn
88.audit sampling 审计抽样 S[zvR9AW&
89.error 误差 PY5 &Fwjc
90.expected error 预期误差 hI:.Qp`r
91.population 总体 tn5%zJ#+
92.sampling risk 抽样风险 BYq80Vk%
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93.non- sampling risk 非抽样风险 XPX?+W=mv
94.sampling unit 抽样单位 3J#LxYK
95.statistical sampling 统计抽样 t(#9.b`W)
96.tolerable error 可容忍误差 _"1RidhH
97.the risk of under reliance 信赖不足风险 G?$@6
98.the risk of over reliance 信赖过度风险 e_=K0fFz
99.the risk of incorrect rejection 误拒风险 X<L=*r^C,=
100. the risk of incorrect acceptance 误受风险 =\O#F88ui
101.working trial balance 试算平衡表 eA4D.7HDK
102.index and cross-referencing 索引和交叉索引 5skN'*oG
103.cash receipt 现金收入 Me.I>7c
104.cash disbursement 现金支出 k`:zQd^T
105.bank statement 银行对账单 7l53&,s
106.bank reconciliation 银行存款余额调节表 PR@6=[|d
107.balance sheet date 资产负债表日 -!PJHCLd
108.net realizable value 可变现净值 Z=]S
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109.storeroom 仓库 S~Gse+*
110.sale invoice 销售发票 f;{Q ~
111.price list 价目表 z%D7x5!,R
112.positive confirmation request 积极式询证函 Oh! {E5!)
113.negative confirmation request 消极式询证函 3YvKHn|V"
114.purchase requisition 请购单 `MU~N_
115.receiving report 验收报告 O-(V`BZe
116.gross margin 毛利 0nb%+],pX
117.manufacturing overhead 制造费用 7 9tE
118.material requisition 领料单 %+~\I\)1
119.inventory-taking 存货盘点 t8*Jdd^3Z/
120.bond certificate 债券 fQfn7FaW_\
121.stock certificate 股票 ''nOXl
122.audit report 审计报告 n
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123.entity 被审计单位 T?7u
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124.addressee of the audit report 审计报告的收件人 '
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125.unqualified opinion 无保留意见 -uYxc=4Lh
126.qualified opinion 保留意见 x"b'Pmw
127.disclaimer of opinion 无法表示意见 |n26[=\B
128.adverse opinion 否定意见