61.assessed level of material misstatement risk 重大错报风险的评估水平 pfu1O6R
62.simall business 小规模企业 &E xYXI
63.accounting system 会计系统 ~4P%%b0,o
64.test of control 控制测试 I;Vu W
65.walk-through test 穿行测试 ebPgYxVZR
66.communication 沟通 :l|%17N
67.flow chart 流程图 |#6QThK
68.reperformance of internal control 重新执行 AU-n&uX
69.audit evidence 审计证据 lds-T
70.substantive procedures 实质性程序 N2.AKH
71.assertions 认定 kJWN.
72.esistence 存在 yG Wnod'
73.occurrence 发生 btdb%Q*
74.completeness 完整性 >^XBa*4;Y
75.rights and obligations 权利和义务 +)2s-A f-
76.valuation and allocation 计价和分摊 T3`ludm^u
77.cutoff 截止
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78.accuracy 准确性 Qne/g}PD`
79.classification 分类 h3dsd
80.inspection 检查 s'kDk2r
81.supervision of counting 监盘 rQ7+q;[J
82.observation 观察 6mKjau{r_
83.confirmation 函证 8]&i-VFof
84.computation 计算 Sz H"
85.analytical procedures 分析程序 A^q[N
86.vouch 核对 3O7!`Nm@
87.trace 追查 _`64gS}^
88.audit sampling 审计抽样 wywQ<n
89.error 误差 !Hys3AP
90.expected error 预期误差 WVY\&|)$
91.population 总体 \GHiLs,!
92.sampling risk 抽样风险 V+I|1{@i0
93.non- sampling risk 非抽样风险 kOh{l: 2-+
94.sampling unit 抽样单位 #v<QbA
95.statistical sampling 统计抽样 ChCrL[2
96.tolerable error 可容忍误差 P-ri=E}>
97.the risk of under reliance 信赖不足风险 3e(ehLc4DJ
98.the risk of over reliance 信赖过度风险 rj6#1kt
99.the risk of incorrect rejection 误拒风险 < yC
100. the risk of incorrect acceptance 误受风险 &3yD_P_3
101.working trial balance 试算平衡表 e9Nk3Sj]
102.index and cross-referencing 索引和交叉索引 u]vQ>Uu
103.cash receipt 现金收入 Ug&,Y/tFw2
104.cash disbursement 现金支出 Zh_|m#)
105.bank statement 银行对账单 #>j.$2G>
106.bank reconciliation 银行存款余额调节表 6;|n]m\Vd
107.balance sheet date 资产负债表日 6M13f@v
108.net realizable value 可变现净值
ss5m/i7
109.storeroom 仓库 i+g
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110.sale invoice 销售发票 J/}:x;Y
111.price list 价目表 /="~gq@
112.positive confirmation request 积极式询证函 ?. D3'qv
113.negative confirmation request 消极式询证函 d>{nQF;c
114.purchase requisition 请购单 `[C!L *#,
115.receiving report 验收报告 c+2FC@q{l
116.gross margin 毛利 H@ t'~ZO
117.manufacturing overhead 制造费用 OK\A</8r
118.material requisition 领料单 hUYd0qEbEt
119.inventory-taking 存货盘点 ~i `>adJ:
120.bond certificate 债券 -&<Whhs.@
121.stock certificate 股票 Me=CSQqf<
122.audit report 审计报告 ATR!7i\|
123.entity 被审计单位 ij?
124.addressee of the audit report 审计报告的收件人 "_`F\DGAZu
125.unqualified opinion 无保留意见 #lkM=lY'
126.qualified opinion 保留意见 o`Ta("9^
127.disclaimer of opinion 无法表示意见 &LbJT$}V
128.adverse opinion 否定意见