61.assessed level of material misstatement risk 重大错报风险的评估水平 /=8O&1=D
62.simall business 小规模企业 Pm$F2YrO3
63.accounting system 会计系统 L;/9L[s,
64.test of control 控制测试 ]b4pI*:$I
65.walk-through test 穿行测试 ;_mgiKHg
66.communication 沟通 0LetsDN7I
67.flow chart 流程图 .:w#&yM [U
68.reperformance of internal control 重新执行 )VNM/o%Q
69.audit evidence 审计证据 10mK}HT>4B
70.substantive procedures 实质性程序 z8IPhE@
71.assertions 认定 7; p4Wg7k}
72.esistence 存在 e"]"F{Q
73.occurrence 发生 1Fv8T'
74.completeness 完整性 :*^:T_U
75.rights and obligations 权利和义务 <>%,}j
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76.valuation and allocation 计价和分摊 rVY?6OMkd
77.cutoff 截止 1j11|~
78.accuracy 准确性 $H'8
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79.classification 分类 1@xP(XS
80.inspection 检查 |+98h&U~
81.supervision of counting 监盘 m+?N7
82.observation 观察 R,%_deV\(
83.confirmation 函证 HN{z T&
84.computation 计算 o7.e'1@
85.analytical procedures 分析程序 :Zza)>l
86.vouch 核对 .;9jdGBf
87.trace 追查 Pg`JQC|
88.audit sampling 审计抽样 Y,C=@t@_
89.error 误差 ylu2R0] (
90.expected error 预期误差 +IrZ
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91.population 总体 NetYg]8`
92.sampling risk 抽样风险 f-4.WW2FN
93.non- sampling risk 非抽样风险 E!zX)|Z<
94.sampling unit 抽样单位 3)3Hck
95.statistical sampling 统计抽样 n@hl2M6.x9
96.tolerable error 可容忍误差 D|l,08n"?
97.the risk of under reliance 信赖不足风险 pE2QnNr'
98.the risk of over reliance 信赖过度风险 % #u.J
99.the risk of incorrect rejection 误拒风险 zN%97q_
100. the risk of incorrect acceptance 误受风险 w]nX?S8
101.working trial balance 试算平衡表 WfZF~$li`
102.index and cross-referencing 索引和交叉索引 9t?L\
103.cash receipt 现金收入 \@K~L4>
104.cash disbursement 现金支出 yYY Nu`
105.bank statement 银行对账单 Ry?4h\UX5
106.bank reconciliation 银行存款余额调节表 }k7_'p&yk
107.balance sheet date 资产负债表日 >"%ob,c:#
108.net realizable value 可变现净值 /4*W DiH
109.storeroom 仓库 Fi4UaJ3K
110.sale invoice 销售发票 dy2rkV.z
111.price list 价目表 ; DDe.f"
112.positive confirmation request 积极式询证函 ?DPHo)w
113.negative confirmation request 消极式询证函 v`x|]-/M&
114.purchase requisition 请购单 iCP~O
115.receiving report 验收报告 <*<U!J-i
116.gross margin 毛利 M(enRs3`O
117.manufacturing overhead 制造费用 ]3ifdGk
118.material requisition 领料单 l'6d4
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119.inventory-taking 存货盘点 ?iv=53<c#
120.bond certificate 债券 3-C\2
121.stock certificate 股票 9[VxskEh
122.audit report 审计报告 )#C
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123.entity 被审计单位 s9O2k}]
124.addressee of the audit report 审计报告的收件人 xzm@
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125.unqualified opinion 无保留意见 5dl,co{q
126.qualified opinion 保留意见 ^2S# Uk
127.disclaimer of opinion 无法表示意见 oh~:,
128.adverse opinion 否定意见