61.assessed level of material misstatement risk 重大错报风险的评估水平 yv)
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62.simall business 小规模企业 Ao/ jt<
63.accounting system 会计系统 N]RZbzK_5G
64.test of control 控制测试 aN(|'uO@
65.walk-through test 穿行测试 /a6Xa&(B
66.communication 沟通 .H,xle
67.flow chart 流程图 N<DGw?Rl
68.reperformance of internal control 重新执行 &5:tn=E
69.audit evidence 审计证据 r;m)n
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70.substantive procedures 实质性程序 YM
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71.assertions 认定 H'HSD,>(
72.esistence 存在 "le>_Ze_>|
73.occurrence 发生
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74.completeness 完整性 2YDM9`5xs\
75.rights and obligations 权利和义务 a5w:u5
76.valuation and allocation 计价和分摊 RVeEkv[qp
77.cutoff 截止 D.mHIsX6\
78.accuracy 准确性 i E CrI3s
79.classification 分类 R"K#7{p9
80.inspection 检查 a+Ac[>
81.supervision of counting 监盘 @Pt="*g
82.observation 观察 <mAhr
83.confirmation 函证 r7',3V
84.computation 计算 yBI'djL~>
85.analytical procedures 分析程序 }3?n~s\)6f
86.vouch 核对 ciMzf$+G$
87.trace 追查 <qGu7y"
88.audit sampling 审计抽样 $1v&azM.
89.error 误差 )&!&AlLn
90.expected error 预期误差 ."FuwKSJCo
91.population 总体 HbW0wuI
92.sampling risk 抽样风险 __.+s32SS$
93.non- sampling risk 非抽样风险 ) Yd?m0m*
94.sampling unit 抽样单位 o^
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95.statistical sampling 统计抽样 NQ6sGL
96.tolerable error 可容忍误差 ttu&@
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97.the risk of under reliance 信赖不足风险 <n#DT
98.the risk of over reliance 信赖过度风险 -a-(r'Qc(
99.the risk of incorrect rejection 误拒风险 7nuU^wc
100. the risk of incorrect acceptance 误受风险 O?|gp<=d
101.working trial balance 试算平衡表 H*)NLp
102.index and cross-referencing 索引和交叉索引 KVJ
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103.cash receipt 现金收入 w4gg@aO
104.cash disbursement 现金支出 [KxF'm z9
105.bank statement 银行对账单 gg8Uo G
106.bank reconciliation 银行存款余额调节表 SCz318n
107.balance sheet date 资产负债表日 z[;z>8|c
108.net realizable value 可变现净值 )Eo)t>
109.storeroom 仓库 ZMq6/G*fD
110.sale invoice 销售发票 Gn&4V}F
111.price list 价目表 CvD"sHVq%
112.positive confirmation request 积极式询证函 87YyDWTn
113.negative confirmation request 消极式询证函 #{\%rWnCm
114.purchase requisition 请购单 F|!){=
115.receiving report 验收报告 LEtG|3Dx
116.gross margin 毛利 v;ZA4c
117.manufacturing overhead 制造费用 GN2Sn`;
118.material requisition 领料单 |)*fRL,
119.inventory-taking 存货盘点 ^-
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120.bond certificate 债券 .p(T^ m2A*
121.stock certificate 股票 }B1!gz$YNO
122.audit report 审计报告 gdQvp=v]
123.entity 被审计单位 z5YWt*nm
124.addressee of the audit report 审计报告的收件人 {lc\,F* $
125.unqualified opinion 无保留意见 g?ULWeZg5
126.qualified opinion 保留意见 U-3i
127.disclaimer of opinion 无法表示意见 f=9|b
128.adverse opinion 否定意见