61.assessed level of material misstatement risk 重大错报风险的评估水平 O[$&]>x]]
62.simall business 小规模企业 <zrGPwk
63.accounting system 会计系统 3C5<MxtK
64.test of control 控制测试 @dw0oRF
65.walk-through test 穿行测试 @q|I$'K]x
66.communication 沟通 D;m>9{=
67.flow chart 流程图 zU]95I
68.reperformance of internal control 重新执行 YX-G>.Pc
69.audit evidence 审计证据 hv8V=Z'Q
70.substantive procedures 实质性程序 u>d,
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71.assertions 认定 lLl^2[4k5
72.esistence 存在 85
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73.occurrence 发生 gLU #\d]
74.completeness 完整性 &_G^=Nc,H
75.rights and obligations 权利和义务 =lA*?'kd
76.valuation and allocation 计价和分摊 cR_85
77.cutoff 截止 !@5B:n*
78.accuracy 准确性 iku) otUc
79.classification 分类 8eQ 4[wJY
80.inspection 检查 F
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81.supervision of counting 监盘 :IvKxOv
82.observation 观察 BlMc<k
83.confirmation 函证 ~:v" TuuK
84.computation 计算 {e,S}:$g4
85.analytical procedures 分析程序 6f(K'v
86.vouch 核对 fn]f$n*`
87.trace 追查 yKgA"NaM
88.audit sampling 审计抽样 SBZqO'}7
89.error 误差 \$W>@w0
90.expected error 预期误差 1r'skmxq
91.population 总体 [O7:<co
92.sampling risk 抽样风险 +<7`Gn(n3
93.non- sampling risk 非抽样风险 $QN}
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94.sampling unit 抽样单位 DavpjwSn
95.statistical sampling 统计抽样 M |6l
96.tolerable error 可容忍误差 cba~
97.the risk of under reliance 信赖不足风险 IXc"gO
98.the risk of over reliance 信赖过度风险 z^'3f!:3
99.the risk of incorrect rejection 误拒风险 |Q[[WHqj2f
100. the risk of incorrect acceptance 误受风险 j&(aoGl@
101.working trial balance 试算平衡表 4'_PLOgnX
102.index and cross-referencing 索引和交叉索引 @Ge\
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103.cash receipt 现金收入 *#\da]"{
104.cash disbursement 现金支出 +O8rjVg)
105.bank statement 银行对账单 2= S;<J
106.bank reconciliation 银行存款余额调节表 t Y'fFz^Ho
107.balance sheet date 资产负债表日 L/t'|<m
108.net realizable value 可变现净值 E>NRC\^@
109.storeroom 仓库 Ahv %Q%m%2
110.sale invoice 销售发票 * `1W})
111.price list 价目表 OXAr..
112.positive confirmation request 积极式询证函 .?|pv}V
113.negative confirmation request 消极式询证函 6R1}fdHvP
114.purchase requisition 请购单 2 ,RO
115.receiving report 验收报告 > yk2
116.gross margin 毛利 cdY|z]B
117.manufacturing overhead 制造费用 P+K< /i
118.material requisition 领料单 DPqk~ KCM
119.inventory-taking 存货盘点 2)cq!Zv
120.bond certificate 债券 *jE>(J`
121.stock certificate 股票 EVYICR 5g
122.audit report 审计报告 :QGgtTEV""
123.entity 被审计单位 X?kw=x{2P
124.addressee of the audit report 审计报告的收件人 X"lPXoCN
125.unqualified opinion 无保留意见 U|yXJ.Z3
126.qualified opinion 保留意见 (]ToBju
127.disclaimer of opinion 无法表示意见 }JPLhr|d^
128.adverse opinion 否定意见