61.assessed level of material misstatement risk 重大错报风险的评估水平 sDV Q#}a
62.simall business 小规模企业 }<:}XlwT%
63.accounting system 会计系统 g9F?z2^
64.test of control 控制测试 7K:PdF>/
65.walk-through test 穿行测试 Z3!`J&
66.communication 沟通 >
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67.flow chart 流程图 akQ7K
68.reperformance of internal control 重新执行 NGW xN8P6
69.audit evidence 审计证据 (7*}-Uy[C
70.substantive procedures 实质性程序 U
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71.assertions 认定 jz0T_\8D`
72.esistence 存在 0m ? )ROaJ
73.occurrence 发生 tLmTjX .6
74.completeness 完整性 {(}By/_
75.rights and obligations 权利和义务 u#SWj,X
76.valuation and allocation 计价和分摊 T[A69O]v
77.cutoff 截止 vfo~27T{(
78.accuracy 准确性 {l>hMxij
79.classification 分类 ig &Y
80.inspection 检查 "zy7C*)>r
81.supervision of counting 监盘 {VoHh_[5%
82.observation 观察 Du){rVY^d
83.confirmation 函证 as=LIw}Q4
84.computation 计算 n'w.;
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85.analytical procedures 分析程序 nFs(?Rv*
86.vouch 核对 ;*&-C9b
87.trace 追查 po7q mLq
88.audit sampling 审计抽样 OZ!^ak
89.error 误差 F4{IEZ
90.expected error 预期误差
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91.population 总体 $,'*f?d
92.sampling risk 抽样风险 -Y;3I00(
93.non- sampling risk 非抽样风险 L j$;:/G
94.sampling unit 抽样单位 FC"8#*x
95.statistical sampling 统计抽样 7=, ; h
96.tolerable error 可容忍误差 &jr3B;g!C
97.the risk of under reliance 信赖不足风险 1ZRT:N<-
98.the risk of over reliance 信赖过度风险 dC4'{n|7
99.the risk of incorrect rejection 误拒风险 3oG,E;(
100. the risk of incorrect acceptance 误受风险 {FTqu.
101.working trial balance 试算平衡表 WOf 4o
102.index and cross-referencing 索引和交叉索引 BFW&2
103.cash receipt 现金收入 Zj4Uak
104.cash disbursement 现金支出 BL58] P84
105.bank statement 银行对账单 (_{yB[z>`
106.bank reconciliation 银行存款余额调节表 !5?<% *
107.balance sheet date 资产负债表日 z&^&K}
108.net realizable value 可变现净值 T9q-,w/j;
109.storeroom 仓库 Pr,q*_Yy
110.sale invoice 销售发票 7T'B6`-Ox
111.price list 价目表 *4_Bd=5(U
112.positive confirmation request 积极式询证函 .w,q0<}
113.negative confirmation request 消极式询证函 /|&*QLy
114.purchase requisition 请购单 .XhrCiZ
115.receiving report 验收报告 O<W_fx8_'
116.gross margin 毛利 G9@0@2aY8
117.manufacturing overhead 制造费用 vSLtFMq^(
118.material requisition 领料单 !$>R j
119.inventory-taking 存货盘点 xi;`ecqS<
120.bond certificate 债券 HLHz2-lI
121.stock certificate 股票 f'3$9x
122.audit report 审计报告 _n\GNUA
123.entity 被审计单位 ?@
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124.addressee of the audit report 审计报告的收件人 y$R_.KbO
125.unqualified opinion 无保留意见 vgN&K@hJ
126.qualified opinion 保留意见 Y:)e(c"A
127.disclaimer of opinion 无法表示意见 -RK- Fu<e
128.adverse opinion 否定意见