61.assessed level of material misstatement risk 重大错报风险的评估水平 R"jX9~3Ln
62.simall business 小规模企业 %j
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63.accounting system 会计系统 EG,RlmcPp
64.test of control 控制测试 BO^e.iB/
65.walk-through test 穿行测试 ]. eGsh2
66.communication 沟通 EyhQjsaT
67.flow chart 流程图 P69S[aqW
68.reperformance of internal control 重新执行 xGjEEBL
69.audit evidence 审计证据 rc"yEI-``"
70.substantive procedures 实质性程序 LaRY#9
71.assertions 认定 ,Ao8QN
72.esistence 存在 mU;TB%#)
73.occurrence 发生 Hly$ Wm
74.completeness 完整性 ]O^!P,l)"
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 Y`%:hvy~
77.cutoff 截止 b1-JnEc
78.accuracy 准确性 h<[ o;E
79.classification 分类 rQU;?[y
80.inspection 检查 ^j@,N&W:lG
81.supervision of counting 监盘 7P=j2;7 v
82.observation 观察 $%LjIeVA5
83.confirmation 函证 CQS34&G$a
84.computation 计算 DEIn:d
85.analytical procedures 分析程序 R ~#\gMs
86.vouch 核对
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87.trace 追查 IL\#!|>
88.audit sampling 审计抽样 n(&6E3ZcI
89.error 误差 #,
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90.expected error 预期误差 H13|bM<
91.population 总体 Wcbb3N$+
92.sampling risk 抽样风险 u>}k+8~
93.non- sampling risk 非抽样风险 K*>lq|iu
94.sampling unit 抽样单位 99vm7"5 hQ
95.statistical sampling 统计抽样 bUt?VR}P(
96.tolerable error 可容忍误差 OPar"z^EV
97.the risk of under reliance 信赖不足风险 \59+JLmP4
98.the risk of over reliance 信赖过度风险 %c):^;6p
99.the risk of incorrect rejection 误拒风险 0GEK xV\F
100. the risk of incorrect acceptance 误受风险 A#*0mJ8IK
101.working trial balance 试算平衡表 ,JX/`7
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102.index and cross-referencing 索引和交叉索引 88G Q F
103.cash receipt 现金收入 T0i_X(_
104.cash disbursement 现金支出 Ygr1 S(=
105.bank statement 银行对账单 C*=#=.~~{
106.bank reconciliation 银行存款余额调节表 7i`8 c =.
107.balance sheet date 资产负债表日 Z':}ZXy]
108.net realizable value 可变现净值 .xS}/^8iD
109.storeroom 仓库 bmFnsqo
110.sale invoice 销售发票 lIz"mk
111.price list 价目表 qlO(z5Ak
112.positive confirmation request 积极式询证函 3DbS\jja
113.negative confirmation request 消极式询证函 %R(1^lFI$
114.purchase requisition 请购单 &jr'vS[b
115.receiving report 验收报告 w`q):yXX
116.gross margin 毛利 Gz@'W%6yaV
117.manufacturing overhead 制造费用 ki48]#p
118.material requisition 领料单 _gxI=EYi
119.inventory-taking 存货盘点 sE{A~{a`
120.bond certificate 债券 A@^Y2:pY
121.stock certificate 股票 x8+W9i0[1
122.audit report 审计报告 V*U{q%p(
123.entity 被审计单位 (< gk<e*
124.addressee of the audit report 审计报告的收件人 Z(k7&^d
125.unqualified opinion 无保留意见 8bd&XieE
126.qualified opinion 保留意见 ]lV\D8#
127.disclaimer of opinion 无法表示意见 E|P
128.adverse opinion 否定意见