61.assessed level of material misstatement risk 重大错报风险的评估水平 ~/Aw[>_;
62.simall business 小规模企业 ?'CIt5n+\{
63.accounting system 会计系统 IGE
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64.test of control 控制测试 6xr$
65.walk-through test 穿行测试 Un^QNd>
66.communication 沟通 Z/sB72K1
67.flow chart 流程图 "uN
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68.reperformance of internal control 重新执行 AR`X2m '
69.audit evidence 审计证据 K6@QZc5.!
70.substantive procedures 实质性程序 w4:S>6X
71.assertions 认定 yU\&\fD>j
72.esistence 存在 !EF~I8d\]
73.occurrence 发生 +
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74.completeness 完整性 Im{50%Y
75.rights and obligations 权利和义务 ?,%vndI
76.valuation and allocation 计价和分摊 ~Lhq7;=H?O
77.cutoff 截止 _zI95
78.accuracy 准确性 15r,_Gp8
79.classification 分类 :g2?)Er-
80.inspection 检查 2al%J%
81.supervision of counting 监盘 $6XSW
82.observation 观察 &BqRyUM$F
83.confirmation 函证 !e&ZhtTuC
84.computation 计算 T.d+@ZV<#
85.analytical procedures 分析程序 3^q,'!PfB
86.vouch 核对 {CR~G2Z
87.trace 追查 -2o4v#d
88.audit sampling 审计抽样 WfBA5
89.error 误差 9'o!9_j
90.expected error 预期误差 _Z.l
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91.population 总体 A1{P"p!
92.sampling risk 抽样风险 gZ%B9i:
93.non- sampling risk 非抽样风险 Z8(1QU,~2
94.sampling unit 抽样单位 #w*1 !
95.statistical sampling 统计抽样 <_uLf9ja
96.tolerable error 可容忍误差 \U4O*lq
97.the risk of under reliance 信赖不足风险 iUi{)xa2
98.the risk of over reliance 信赖过度风险 Um)0jT
99.the risk of incorrect rejection 误拒风险 }C/u>89%q
100. the risk of incorrect acceptance 误受风险 :t?9$ dL
101.working trial balance 试算平衡表 O}MY:6Pe
102.index and cross-referencing 索引和交叉索引 Jn +[:s.
103.cash receipt 现金收入 8;4vr@EV
104.cash disbursement 现金支出 8*6vX! Z|
105.bank statement 银行对账单 >J[g)$,
106.bank reconciliation 银行存款余额调节表 /[Vaf R!
107.balance sheet date 资产负债表日 OwwH 45
108.net realizable value 可变现净值 jx!)N>
109.storeroom 仓库 ?1?^>M
110.sale invoice 销售发票 3Ku!;uo!u
111.price list 价目表 A)2vjM9}K
112.positive confirmation request 积极式询证函 +)^F9LPl
113.negative confirmation request 消极式询证函 +[UFf3(ON
114.purchase requisition 请购单 V=VL@=
115.receiving report 验收报告 F_/]9tz?;
116.gross margin 毛利 Z=sy~6m+v
117.manufacturing overhead 制造费用 9.qI hg
118.material requisition 领料单 l:a+o gm3
119.inventory-taking 存货盘点 H4Ca+;
120.bond certificate 债券 2*vOo^f
121.stock certificate 股票 XASoS5
122.audit report 审计报告 {W3%n* q
123.entity 被审计单位 d;Z<")
124.addressee of the audit report 审计报告的收件人 W=j/2c/
125.unqualified opinion 无保留意见 *!,+%0
126.qualified opinion 保留意见 8JAA?0L"'
127.disclaimer of opinion 无法表示意见 Ox8dnPcx
128.adverse opinion 否定意见