61.assessed level of material misstatement risk 重大错报风险的评估水平 5zlgmCGow
62.simall business 小规模企业 )Oq N\
63.accounting system 会计系统 GHHErXT\a
64.test of control 控制测试 e75k-
65.walk-through test 穿行测试 IJ^KYho
66.communication 沟通 @<]xbWhuw
67.flow chart 流程图 eSynw$F2N
68.reperformance of internal control 重新执行 p{j
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69.audit evidence 审计证据 ]MkZ1~f7
70.substantive procedures 实质性程序 '3>kD H+
71.assertions 认定 =&*:
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72.esistence 存在 , #yE#8
73.occurrence 发生 6 ^X$;
74.completeness 完整性 o~
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75.rights and obligations 权利和义务 |Xblz1>DF
76.valuation and allocation 计价和分摊 '0|AtO77
77.cutoff 截止 4z-s
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78.accuracy 准确性 .>0e?A4,5?
79.classification 分类 ?~rF3M.=|
80.inspection 检查 a1p:~;f}[
81.supervision of counting 监盘 d\`A
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82.observation 观察 4#uWj?u
83.confirmation 函证 tb7Wr1$<
84.computation 计算 <^,w,A
85.analytical procedures 分析程序 N2_j[Pe
86.vouch 核对 &\] [:kG;
87.trace 追查 {&G7 X
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88.audit sampling 审计抽样 p
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89.error 误差 wTFM:N
90.expected error 预期误差 4Vj|k\vE4
91.population 总体 ?@9kVB*|
92.sampling risk 抽样风险 b .k
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93.non- sampling risk 非抽样风险 8uoFV=bj\
94.sampling unit 抽样单位 oC>QJ(o,8
95.statistical sampling 统计抽样 [ADr
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96.tolerable error 可容忍误差 >Fm}s,
97.the risk of under reliance 信赖不足风险 U">D_ 8
98.the risk of over reliance 信赖过度风险 88}c+V+N!
99.the risk of incorrect rejection 误拒风险 sk!v!^\_r
100. the risk of incorrect acceptance 误受风险 :g3n
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101.working trial balance 试算平衡表 vy#n7hdCc
102.index and cross-referencing 索引和交叉索引 "G P!]3t
103.cash receipt 现金收入 krZ J"`
104.cash disbursement 现金支出 #Nxk3He]8
105.bank statement 银行对账单 Qi|jL*mj&
106.bank reconciliation 银行存款余额调节表 ll{jE
107.balance sheet date 资产负债表日 .-+_>br~
108.net realizable value 可变现净值 ?eT^gWX
109.storeroom 仓库 bD<[OerG
110.sale invoice 销售发票 n6;jIf|
111.price list 价目表 9|dgmEd
112.positive confirmation request 积极式询证函 U9IP`)z_5t
113.negative confirmation request 消极式询证函 `pF|bZ?v
114.purchase requisition 请购单 ~#iRh6^98
115.receiving report 验收报告 @D8c-`LC"*
116.gross margin 毛利 s
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117.manufacturing overhead 制造费用 %y33evX/B
118.material requisition 领料单 ilQR@yp*
119.inventory-taking 存货盘点 qIK"@i[
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120.bond certificate 债券 6%NX|4_
121.stock certificate 股票 R8UtX9'*sa
122.audit report 审计报告 Z{`;Ys:zk
123.entity 被审计单位 !!_K|}QOE
124.addressee of the audit report 审计报告的收件人 oju7<b9Ez
125.unqualified opinion 无保留意见 "<0BCJJ
126.qualified opinion 保留意见 >e*m8gm#
127.disclaimer of opinion 无法表示意见 L5
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128.adverse opinion 否定意见