61.assessed level of material misstatement risk 重大错报风险的评估水平 7?Qt2tr
62.simall business 小规模企业 /,rF$5G,
63.accounting system 会计系统 86^ZYh
64.test of control 控制测试 L6rs9su=7
65.walk-through test 穿行测试 ZHiICh|et%
66.communication 沟通 282+1X
67.flow chart 流程图 {0)WS
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68.reperformance of internal control 重新执行 /SPAJHh
69.audit evidence 审计证据 F)E7(Un`8
70.substantive procedures 实质性程序 JR a*;_
71.assertions 认定 8JtI&aH-L
72.esistence 存在 [KimY
73.occurrence 发生 < ;%q
74.completeness 完整性 4ye`;hXy
75.rights and obligations 权利和义务 3h
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76.valuation and allocation 计价和分摊 _V7^sk!
77.cutoff 截止 A=qW]Im
78.accuracy 准确性 _~wV{ yp
79.classification 分类 }<\65 B$1
80.inspection 检查 ,s yA()
81.supervision of counting 监盘 Z
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82.observation 观察 6t7;}t]t
83.confirmation 函证 t0asW5f
84.computation 计算 <SC|A|
85.analytical procedures 分析程序 #a'x)$2;R|
86.vouch 核对 %8}ksl07
87.trace 追查 o.
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88.audit sampling 审计抽样 :S+U}Sm[
89.error 误差 XJxs4a1[t
90.expected error 预期误差 5cNzG4z
91.population 总体 m|ERf 2-
92.sampling risk 抽样风险 u'~b<@wHB
93.non- sampling risk 非抽样风险 T24#gF~
94.sampling unit 抽样单位 L"[w
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95.statistical sampling 统计抽样 Cj4b]*Q,
96.tolerable error 可容忍误差 /qkIoF2
97.the risk of under reliance 信赖不足风险 owpJ7S1~
98.the risk of over reliance 信赖过度风险 H8t{ >C)]
99.the risk of incorrect rejection 误拒风险 +{Jf]"KD
100. the risk of incorrect acceptance 误受风险 Y^jnlS)h
101.working trial balance 试算平衡表 h4B#T'b
102.index and cross-referencing 索引和交叉索引 Eps\iykB
103.cash receipt 现金收入 bF Y)o Z
104.cash disbursement 现金支出 rCSG@D.
105.bank statement 银行对账单 MY<!\4/
106.bank reconciliation 银行存款余额调节表 $jeDVH
107.balance sheet date 资产负债表日 ^cmP
108.net realizable value 可变现净值 Etr8lm E
109.storeroom 仓库 PM@s}(
110.sale invoice 销售发票 eR*
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111.price list 价目表 KEVy%AP=*h
112.positive confirmation request 积极式询证函 PcSoG\-G<
113.negative confirmation request 消极式询证函 qi
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114.purchase requisition 请购单 W'2-3J
115.receiving report 验收报告 3~3(G[w
116.gross margin 毛利 ,?~UpsUx
117.manufacturing overhead 制造费用 g*AD$":
118.material requisition 领料单 Zz)oMw
119.inventory-taking 存货盘点 ! ?U^+)^$
120.bond certificate 债券 CTbhwY(/
121.stock certificate 股票 agxSb^ 8tF
122.audit report 审计报告 NK#"qK""k
123.entity 被审计单位 _~S^#ut+
124.addressee of the audit report 审计报告的收件人 QWW7I.9r
125.unqualified opinion 无保留意见 Lc: SqF
126.qualified opinion 保留意见 xc]C#q
127.disclaimer of opinion 无法表示意见 ??%T
128.adverse opinion 否定意见