61.assessed level of material misstatement risk 重大错报风险的评估水平 a!,q\p8<t0
62.simall business 小规模企业 (k9{&mPJ
63.accounting system 会计系统 JM5w`=
64.test of control 控制测试 r\y~
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65.walk-through test 穿行测试 `~Eo;'( +^
66.communication 沟通 *p;Fwj]
67.flow chart 流程图 aU]A#g
68.reperformance of internal control 重新执行 eRC
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69.audit evidence 审计证据 NymS8hxR
70.substantive procedures 实质性程序 \(t.|
71.assertions 认定 V#?GDe}[
72.esistence 存在 iH& Izv
73.occurrence 发生 <|~8Ezd
74.completeness 完整性 mie<jha
75.rights and obligations 权利和义务 !>B|z=
76.valuation and allocation 计价和分摊 0>Y3>vwSl
77.cutoff 截止 +#gJ[Cc
78.accuracy 准确性 ;BV1E|j
79.classification 分类 ylF%6!V}4V
80.inspection 检查 G#ov2
81.supervision of counting 监盘 \|Pp%U [
82.observation 观察 5qkG~YO-
83.confirmation 函证 &B
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84.computation 计算
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85.analytical procedures 分析程序 k%V#{t.
86.vouch 核对 "d'D:>z]%
87.trace 追查 .OM m"RtK
88.audit sampling 审计抽样 f&glY`s#
89.error 误差 "?|sC{'C4j
90.expected error 预期误差 vn@9Sqk
91.population 总体 ~6`HJ
92.sampling risk 抽样风险 XVjs0/5b
93.non- sampling risk 非抽样风险 gF;i3OJg
94.sampling unit 抽样单位 $:V'+s4o
95.statistical sampling 统计抽样 V6Kw71'9
96.tolerable error 可容忍误差 Q=lQ y
97.the risk of under reliance 信赖不足风险 S[rz=[7{
98.the risk of over reliance 信赖过度风险 !|{T>yy
99.the risk of incorrect rejection 误拒风险 v*'dA^Q
100. the risk of incorrect acceptance 误受风险 Xc;W9e(U
101.working trial balance 试算平衡表 tz-, |n0
102.index and cross-referencing 索引和交叉索引 )J4XM(
103.cash receipt 现金收入 RiC1lCE
104.cash disbursement 现金支出 +^n [B
105.bank statement 银行对账单 N;ed_!
106.bank reconciliation 银行存款余额调节表 !6hUTjhW7z
107.balance sheet date 资产负债表日 mGZ^K,)&OR
108.net realizable value 可变现净值 bD[W`yW0
109.storeroom 仓库 6p%;:mDB
110.sale invoice 销售发票 iE$qq~%
111.price list 价目表 [k-Q89
112.positive confirmation request 积极式询证函 E}K6Op;=v5
113.negative confirmation request 消极式询证函 UN'[sHjOnD
114.purchase requisition 请购单 Su99A. w
115.receiving report 验收报告 SW|{)L,
116.gross margin 毛利 Pu dIb|V2
117.manufacturing overhead 制造费用 n46H7e(ej\
118.material requisition 领料单 $8gj}0}eH
119.inventory-taking 存货盘点 .}Va~[0j
120.bond certificate 债券 9frLYJz"
121.stock certificate 股票 [%'yHb~<
122.audit report 审计报告 ;5qZQ8`4
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 &@CcH_d*
125.unqualified opinion 无保留意见 R&Y+x;({
126.qualified opinion 保留意见 555j@
127.disclaimer of opinion 无法表示意见 Y=+pz^/"
128.adverse opinion 否定意见