61.assessed level of material misstatement risk 重大错报风险的评估水平 ;xth#j
62.simall business 小规模企业 m"x~Fjvd
63.accounting system 会计系统 ix
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64.test of control 控制测试 4vBbP;ELWq
65.walk-through test 穿行测试 "n]B~D
66.communication 沟通 ]E=JUYf0
67.flow chart 流程图 /;.M$}Z>`
68.reperformance of internal control 重新执行 Vs07d,@w>
69.audit evidence 审计证据 `Rm B{qgB
70.substantive procedures 实质性程序 Vx0V6{JX
71.assertions 认定 ]L&_R^
72.esistence 存在 2d3wQ)2
73.occurrence 发生 ,Y!T!o}1
74.completeness 完整性 `b7
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75.rights and obligations 权利和义务 OH)SdSBz
76.valuation and allocation 计价和分摊 "lmiGR*u
77.cutoff 截止 cPS!%?}I
78.accuracy 准确性 ^?J:eB!
79.classification 分类 =e._b 7P
80.inspection 检查 Xq)'p8C?
81.supervision of counting 监盘 d[$1:V
82.observation 观察 K8ThZY%
83.confirmation 函证
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84.computation 计算 n$=n:$`q
85.analytical procedures 分析程序 M6X f}>
86.vouch 核对 eq4<
87.trace 追查 HE(U0<9c
88.audit sampling 审计抽样 #x%O0
89.error 误差 RNt3az
90.expected error 预期误差 +ZZiZ&y
91.population 总体 sPZa|AKHb
92.sampling risk 抽样风险 uNRGbDMA=
93.non- sampling risk 非抽样风险 ;\&7smE[
94.sampling unit 抽样单位 r% B5@+{so
95.statistical sampling 统计抽样 oFIs,[Go
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 dG)A-qbV
98.the risk of over reliance 信赖过度风险 =_,OucKkYG
99.the risk of incorrect rejection 误拒风险 -nd6hx
100. the risk of incorrect acceptance 误受风险 h2BD?y
101.working trial balance 试算平衡表 BM3)`40[]
102.index and cross-referencing 索引和交叉索引 Jp,ohVRNq
103.cash receipt 现金收入 6Q wL
104.cash disbursement 现金支出 ?ke C
105.bank statement 银行对账单 yNN2}\[.
106.bank reconciliation 银行存款余额调节表 f9\7v_
107.balance sheet date 资产负债表日 I'yhxymZ;
108.net realizable value 可变现净值 "thu@~aC
109.storeroom 仓库 g@EKJFjl
110.sale invoice 销售发票 CRqa[boU*
111.price list 价目表 d5],O48A
112.positive confirmation request 积极式询证函 <A6<q&g|E
113.negative confirmation request 消极式询证函 (PB|.`_<H
114.purchase requisition 请购单 rB7(&(n>^
115.receiving report 验收报告 W&yw5rt**
116.gross margin 毛利 }3i@5ctQ
117.manufacturing overhead 制造费用 *yX_dgC>[
118.material requisition 领料单 c9ZoO;
119.inventory-taking 存货盘点 4^i*1&"
120.bond certificate 债券 +V7p?iEY
121.stock certificate 股票 /JfXK$`
122.audit report 审计报告 'x18F#g
123.entity 被审计单位 Mz{>vb
124.addressee of the audit report 审计报告的收件人 <T&$1 m{
125.unqualified opinion 无保留意见 '"KK|]vJ
126.qualified opinion 保留意见 AV&ege
127.disclaimer of opinion 无法表示意见 J$P]>By5:
128.adverse opinion 否定意见