61.assessed level of material misstatement risk 重大错报风险的评估水平 z92Xc
62.simall business 小规模企业 DNyt_5j&:
63.accounting system 会计系统 ,wv>G]v
64.test of control 控制测试 Ra:UnA
65.walk-through test 穿行测试 <54KWC86)J
66.communication 沟通 NdXC8
67.flow chart 流程图 y6MkaHW[m
68.reperformance of internal control 重新执行 A6
69.audit evidence 审计证据 kqq1;Kd
70.substantive procedures 实质性程序 1|:;~9n<t
71.assertions 认定 c+8 Y|GB
72.esistence 存在 W2M[w_~QE
73.occurrence 发生 aOsc_5XDR;
74.completeness 完整性 |tTcJ\bG
75.rights and obligations 权利和义务 Be<bBKQb
76.valuation and allocation 计价和分摊 &SPr#OkW
77.cutoff 截止 B8!$?1*^a
78.accuracy 准确性 +$/NTUOP
79.classification 分类 G9K& }_,
80.inspection 检查 !X-ThKEq
81.supervision of counting 监盘 <DII%7q,6/
82.observation 观察 \nL@P6X
83.confirmation 函证 4\uq$.f-
84.computation 计算 ,Z7Ky*<j
85.analytical procedures 分析程序 6wXy;!2
86.vouch 核对 )M(//jX
87.trace 追查 n,_9Eh#WD
88.audit sampling 审计抽样 o? K>ji!
89.error 误差 h53G$Ol.
90.expected error 预期误差 HL:w*8a
91.population 总体 `FX?P`\@I
92.sampling risk 抽样风险 w7vQ6jkH
93.non- sampling risk 非抽样风险 .f!:@fX>=
94.sampling unit 抽样单位 x@pzgqi3
95.statistical sampling 统计抽样 Y$+v "
96.tolerable error 可容忍误差 r|/9'{!
97.the risk of under reliance 信赖不足风险 (/t{z=
98.the risk of over reliance 信赖过度风险 %+UTs
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99.the risk of incorrect rejection 误拒风险 ,">CPl]
100. the risk of incorrect acceptance 误受风险 ^1aY,6I:
101.working trial balance 试算平衡表 U<'z,Px6
102.index and cross-referencing 索引和交叉索引 Z uP3/d
103.cash receipt 现金收入 0TiDQ4}i[
104.cash disbursement 现金支出 BAT.>
105.bank statement 银行对账单 rm|,+{
106.bank reconciliation 银行存款余额调节表 ?}u][akM
107.balance sheet date 资产负债表日 !MmbwB'
108.net realizable value 可变现净值 w[EE
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109.storeroom 仓库 XSx'@ qH
110.sale invoice 销售发票 U2\k7I
111.price list 价目表 [D
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112.positive confirmation request 积极式询证函 dKw[#(m5v
113.negative confirmation request 消极式询证函 FEBRUk6.h
114.purchase requisition 请购单 y'JJ#7O=
115.receiving report 验收报告 th0>u.hJ
116.gross margin 毛利 |>>^Mol
117.manufacturing overhead 制造费用 <YCR^?hJSi
118.material requisition 领料单 A$;*O)
119.inventory-taking 存货盘点 h_g"F@
120.bond certificate 债券 W4h ]4X
121.stock certificate 股票 ``kesz
122.audit report 审计报告 `;m0GU68
123.entity 被审计单位 '}F9f?
124.addressee of the audit report 审计报告的收件人 C?6q]k]r
125.unqualified opinion 无保留意见 X[?E{[@Z
126.qualified opinion 保留意见 =Fq{#sC>
127.disclaimer of opinion 无法表示意见 l9
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128.adverse opinion 否定意见