61.assessed level of material misstatement risk 重大错报风险的评估水平 %C*^:\y
62.simall business 小规模企业 @YZ
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63.accounting system 会计系统 }~zO+Wf2
64.test of control 控制测试 .ZX2^)`XD
65.walk-through test 穿行测试 y^s1t2]%
66.communication 沟通 > V%Q O>C
67.flow chart 流程图 K2|7%
68.reperformance of internal control 重新执行 ^KH%mSX>
69.audit evidence 审计证据 n7iE8SK|k
70.substantive procedures 实质性程序 &o.iUk
71.assertions 认定 iZ Ta>@
72.esistence 存在 l,bZG3,6
73.occurrence 发生 >d%VDjk .
74.completeness 完整性 ~3 @*7B5Q
75.rights and obligations 权利和义务 OmNn,PCl8
76.valuation and allocation 计价和分摊 qZsnd7o{l.
77.cutoff 截止 EA yukM2
78.accuracy 准确性 V/-MIH7SF
79.classification 分类 WOb8"*OM
80.inspection 检查 e^frVEV
81.supervision of counting 监盘 ,"H?hF
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82.observation 观察 ^x3EotQ\
83.confirmation 函证 <7RfBR.9
84.computation 计算 9[{sEg=C$e
85.analytical procedures 分析程序 A2_Ls;]
86.vouch 核对 6/7F">@j
87.trace 追查 VM;g+RRq
88.audit sampling 审计抽样 |[WL2<
89.error 误差 &;U|7l~vl
90.expected error 预期误差 J|?[.h7tO
91.population 总体 IUawdB5CB
92.sampling risk 抽样风险 $jcz?vH
93.non- sampling risk 非抽样风险 M,G8*HI"
94.sampling unit 抽样单位 vU9ek:.l
95.statistical sampling 统计抽样 j
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96.tolerable error 可容忍误差 <G9<"{
97.the risk of under reliance 信赖不足风险 88YC0!Ni
98.the risk of over reliance 信赖过度风险 I~k=3,7<
99.the risk of incorrect rejection 误拒风险 ULu O0\W
100. the risk of incorrect acceptance 误受风险 D;C5,rNt
101.working trial balance 试算平衡表 -x?Hj/
102.index and cross-referencing 索引和交叉索引 S)Mby
103.cash receipt 现金收入 6vWii)O.D
104.cash disbursement 现金支出 hXnw..0"
105.bank statement 银行对账单 y4r2}8fi
106.bank reconciliation 银行存款余额调节表 eoL0^cZj
107.balance sheet date 资产负债表日 ZI
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108.net realizable value 可变现净值 5~yQ>h
109.storeroom 仓库 ir+8:./6
110.sale invoice 销售发票 1:5P%$?b
111.price list 价目表 PHQcst
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112.positive confirmation request 积极式询证函 pLo;#e8'f
113.negative confirmation request 消极式询证函 ec1Fg0Fa
114.purchase requisition 请购单 SZE `J:w
115.receiving report 验收报告 vVdxi9yk
116.gross margin 毛利 w'XSb.\)_m
117.manufacturing overhead 制造费用 -s33m]a;
118.material requisition 领料单 b<\G I7
119.inventory-taking 存货盘点 %|bN@@
120.bond certificate 债券 o[imNy~ ~
121.stock certificate 股票 9Q=>MOB-
122.audit report 审计报告 3l+|&q[v
123.entity 被审计单位 K)N)IZ1q
124.addressee of the audit report 审计报告的收件人 s)Gb!-``
125.unqualified opinion 无保留意见 /t5g"n3
126.qualified opinion 保留意见 Ltl]j*yei
127.disclaimer of opinion 无法表示意见 Pgx+\;w"
128.adverse opinion 否定意见