61.assessed level of material misstatement risk 重大错报风险的评估水平 E+95WF|4k"
62.simall business 小规模企业 X@2-*so<
63.accounting system 会计系统 V&{MQWy
64.test of control 控制测试 I27,mS+]
65.walk-through test 穿行测试 '-$XX%TOAc
66.communication 沟通 QCOo
67.flow chart 流程图 |,C#:"z;
68.reperformance of internal control 重新执行 m:QG}{<.h
69.audit evidence 审计证据 V>-b`e
70.substantive procedures 实质性程序 giY80!GX
71.assertions 认定 %r{3wH#D@
72.esistence 存在 NPnHH:\;
73.occurrence 发生 pL1i|
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74.completeness 完整性 YvL?j
75.rights and obligations 权利和义务 z9/G4^qF
76.valuation and allocation 计价和分摊 22hSove.
77.cutoff 截止 &?,U_)x/
78.accuracy 准确性 dtStTT
79.classification 分类 Ut@RGg+f8
80.inspection 检查 1%[_`J;>Z
81.supervision of counting 监盘 uYI@9U
82.observation 观察 s54nF\3V
83.confirmation 函证 j V3)2C}
84.computation 计算 6]cryf&b
85.analytical procedures 分析程序 M)-6T{[IT
86.vouch 核对 `TqSQg_l
87.trace 追查 IXLO>>`
88.audit sampling 审计抽样 q6#<[ 4?
89.error 误差
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90.expected error 预期误差 TA18 gq
91.population 总体 ,$*IzL~
92.sampling risk 抽样风险 '_s}o<
93.non- sampling risk 非抽样风险 /lhz],w
94.sampling unit 抽样单位 Nil}js27
95.statistical sampling 统计抽样 cV
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96.tolerable error 可容忍误差 R{Z-m2La
97.the risk of under reliance 信赖不足风险 ,Dmc2D
98.the risk of over reliance 信赖过度风险 C2U~=q>>
99.the risk of incorrect rejection 误拒风险 -F/st
100. the risk of incorrect acceptance 误受风险 Y&bMCI6U
101.working trial balance 试算平衡表 F'PQqb {
102.index and cross-referencing 索引和交叉索引 >B -q@D
103.cash receipt 现金收入 JNI>VP[c
104.cash disbursement 现金支出 Z [Xa%~5>5
105.bank statement 银行对账单 FVsj;
106.bank reconciliation 银行存款余额调节表 B1
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107.balance sheet date 资产负债表日 lU]un&[N
108.net realizable value 可变现净值 FjfN3#qlg
109.storeroom 仓库 | $^;wP
110.sale invoice 销售发票 c~,23wP1
111.price list 价目表 %u\26[/
112.positive confirmation request 积极式询证函 :t$aN|>y
113.negative confirmation request 消极式询证函 nt1CTWKM8^
114.purchase requisition 请购单 )+y G+
115.receiving report 验收报告 f'(l&/4z{
116.gross margin 毛利 ]
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117.manufacturing overhead 制造费用 7Ey#u4Q
118.material requisition 领料单 V ~MiO.B
119.inventory-taking 存货盘点 m4w')r~
120.bond certificate 债券 _, AzJ^
121.stock certificate 股票 P,pnga3Wu
122.audit report 审计报告 W_M'.1 t
123.entity 被审计单位 W`rNBfG>
124.addressee of the audit report 审计报告的收件人 sRHA."A!8
125.unqualified opinion 无保留意见 z2c5m
126.qualified opinion 保留意见 SkNre$>t{
127.disclaimer of opinion 无法表示意见 r`\A
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128.adverse opinion 否定意见