61.assessed level of material misstatement risk 重大错报风险的评估水平 Xa%Z0%{
62.simall business 小规模企业 J2yq|n?2gq
63.accounting system 会计系统 i"U3wt|A
64.test of control 控制测试 !07$aQYcd
65.walk-through test 穿行测试 ~l.]3wyk
66.communication 沟通 wwE9|'Ok
67.flow chart 流程图 GAPZt4Z2
68.reperformance of internal control 重新执行 XbG=H-|
69.audit evidence 审计证据 >YPfk=0f0
70.substantive procedures 实质性程序 MQp1j
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71.assertions 认定 RkC?(p
72.esistence 存在 ~d>O.*Q)
73.occurrence 发生 [NC^v.[1[
74.completeness 完整性 ijC;"j/(
75.rights and obligations 权利和义务 |1rBK.8
76.valuation and allocation 计价和分摊 /l@ 7MxE
77.cutoff 截止 %_}#IS1
78.accuracy 准确性 ?c(f6p?%
79.classification 分类 2{ }5WH
80.inspection 检查 _U'edK]R
81.supervision of counting 监盘 }|Cw]GW
82.observation 观察 l--xq^,`o]
83.confirmation 函证 ZH.
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84.computation 计算 TlAY=JwW
85.analytical procedures 分析程序 &zUo", }9
86.vouch 核对 }
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87.trace 追查 FL0[V,
88.audit sampling 审计抽样 m_U__CZ}Tt
89.error 误差 >>K)
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90.expected error 预期误差 &\K,kS [.r
91.population 总体 Xdw%Hw
92.sampling risk 抽样风险 mN
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93.non- sampling risk 非抽样风险 ;Mw9}Reh@
94.sampling unit 抽样单位 (r:WG!I,
95.statistical sampling 统计抽样 /C_O/N
96.tolerable error 可容忍误差 U{{RRK|
97.the risk of under reliance 信赖不足风险 aU 5t|S6
98.the risk of over reliance 信赖过度风险 v k.Y2
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99.the risk of incorrect rejection 误拒风险 !0E$9Xon
100. the risk of incorrect acceptance 误受风险 C$M^<z
101.working trial balance 试算平衡表 'U5
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102.index and cross-referencing 索引和交叉索引 }?8KFe7U
103.cash receipt 现金收入 JA())0a
104.cash disbursement 现金支出 Q8T4_p[-o
105.bank statement 银行对账单 m[]pIXc(
106.bank reconciliation 银行存款余额调节表 QMHeU>
107.balance sheet date 资产负债表日 %%klR{
108.net realizable value 可变现净值 CSwNsFDR%
109.storeroom 仓库 Z
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110.sale invoice 销售发票 @^#y23R U
111.price list 价目表 <)y'Ot0 y
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 C n4|qX"&t
114.purchase requisition 请购单 3p$ZHH.UP
115.receiving report 验收报告 cb|`)"<HN
116.gross margin 毛利 F1gDeLmJ
117.manufacturing overhead 制造费用 < _c84,[V
118.material requisition 领料单 Oj~k 1+*
119.inventory-taking 存货盘点 ()3+!};
120.bond certificate 债券 rTW1'@E
121.stock certificate 股票 /vSFQ}W
122.audit report 审计报告 K.*zqQKlI|
123.entity 被审计单位 tE<L4;t
124.addressee of the audit report 审计报告的收件人 d<fS52~l
125.unqualified opinion 无保留意见 ZVgR7+`]#
126.qualified opinion 保留意见 l.fNkLC#
127.disclaimer of opinion 无法表示意见 !Wn'Ae9
128.adverse opinion 否定意见