61.assessed level of material misstatement risk 重大错报风险的评估水平 M4zX*&w.T
62.simall business 小规模企业 yB0jL:|a
63.accounting system 会计系统 S9$o
64.test of control 控制测试 ->#y(}
65.walk-through test 穿行测试 !S~,>,yd
66.communication 沟通 zY]Bu-S3
67.flow chart 流程图 Tg3:VD
68.reperformance of internal control 重新执行 Aqa6R+c
69.audit evidence 审计证据 A)hq0FPp
70.substantive procedures 实质性程序 %T`4!:vy
71.assertions 认定 Ix*BI9E
72.esistence 存在 &?KPu?9
73.occurrence 发生 QN)/,=#
74.completeness 完整性 J!=](s5|
75.rights and obligations 权利和义务 ^zvA?'s
76.valuation and allocation 计价和分摊 +L^A:}L(
77.cutoff 截止 \?bwm&6+r
78.accuracy 准确性 l4iuu
79.classification 分类 [>b
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80.inspection 检查 B`g<Ge~
81.supervision of counting 监盘 =nJOaXR0
82.observation 观察 B0-4ZT
83.confirmation 函证 2>!_B\%) H
84.computation 计算 >E//pr)_Km
85.analytical procedures 分析程序 T
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86.vouch 核对 a9yIV5_N
87.trace 追查 GCcwEl!K^
88.audit sampling 审计抽样 iifc;6 2
89.error 误差 Z-
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90.expected error 预期误差 xDPQG`6
91.population 总体 *4(/t$)pEl
92.sampling risk 抽样风险 2uvQf&,
93.non- sampling risk 非抽样风险 xB?S#5G}
94.sampling unit 抽样单位 SRA|7g}7W
95.statistical sampling 统计抽样 k)H[XpM
96.tolerable error 可容忍误差 YWt"
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97.the risk of under reliance 信赖不足风险 NWo7wVwc/c
98.the risk of over reliance 信赖过度风险 * 23m-
99.the risk of incorrect rejection 误拒风险 xT_fr,P
100. the risk of incorrect acceptance 误受风险 i1b4 J
101.working trial balance 试算平衡表 }4bB7,j
102.index and cross-referencing 索引和交叉索引 t 3(%UB
103.cash receipt 现金收入 ^ 4u3Q
104.cash disbursement 现金支出
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105.bank statement 银行对账单 Bxn8><
106.bank reconciliation 银行存款余额调节表 +zFV~]b
107.balance sheet date 资产负债表日 "/4s8.dw+u
108.net realizable value 可变现净值 !A'`uf4u
109.storeroom 仓库 p?dGZ2` [I
110.sale invoice 销售发票 8\qCj.>S
111.price list 价目表 rK(x4]I
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112.positive confirmation request 积极式询证函 "C$!mdr7
113.negative confirmation request 消极式询证函 eh({K;>
114.purchase requisition 请购单 Z$OF|ZZQ
115.receiving report 验收报告 K#9(|2J%
116.gross margin 毛利 u^#4G7<
117.manufacturing overhead 制造费用 /RA1d<~$q
118.material requisition 领料单 2a._?(k_y
119.inventory-taking 存货盘点 uPv;y!Lsa@
120.bond certificate 债券 p|bc=`TD
121.stock certificate 股票 'k-u9
122.audit report 审计报告 .LXh]I*
123.entity 被审计单位 b'Fx),
124.addressee of the audit report 审计报告的收件人 r85Xa'hh
125.unqualified opinion 无保留意见 G1#Bb5q:
126.qualified opinion 保留意见 V e$5w}a4
127.disclaimer of opinion 无法表示意见 ooLnJY#
128.adverse opinion 否定意见