61.assessed level of material misstatement risk 重大错报风险的评估水平 o
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62.simall business 小规模企业
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63.accounting system 会计系统 neHozm
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64.test of control 控制测试 $_5@NOZ,M
65.walk-through test 穿行测试 oI!L2
66.communication 沟通 `2j \(N,
67.flow chart 流程图 q,W6wM;,E
68.reperformance of internal control 重新执行 e/h2E dY
69.audit evidence 审计证据 w'Cn3b)`
70.substantive procedures 实质性程序 K?4/x4p@
71.assertions 认定 w(y#{!%+
72.esistence 存在 +&T;jad2
73.occurrence 发生 H"_]Hq
74.completeness 完整性 gm-m_cB<
75.rights and obligations 权利和义务 d+6 by,'
76.valuation and allocation 计价和分摊 U;QN+fF]u
77.cutoff 截止 @_O,0d
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78.accuracy 准确性 uMB|x,X I
79.classification 分类 '+
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80.inspection 检查 kH)JBx.
81.supervision of counting 监盘 icX$<lD
82.observation 观察 (IrX\Y
83.confirmation 函证 *@C4~Zo
84.computation 计算 HfF4BQxm
85.analytical procedures 分析程序 !*U#,qY
86.vouch 核对 9O%4x"*PO
87.trace 追查 Fe
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88.audit sampling 审计抽样 %
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89.error 误差 /eoS$q
90.expected error 预期误差 zW@OSKq4
91.population 总体 dwQ*OxFl
92.sampling risk 抽样风险 wc-ll&0Z
93.non- sampling risk 非抽样风险 $S"QyAH~-a
94.sampling unit 抽样单位 R/yOy^<
95.statistical sampling 统计抽样 S[J=d%(
96.tolerable error 可容忍误差 G isI/Ir[
97.the risk of under reliance 信赖不足风险 8Jz/'
98.the risk of over reliance 信赖过度风险 n(mS
99.the risk of incorrect rejection 误拒风险 `f@VX
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100. the risk of incorrect acceptance 误受风险 Ozygr?*X
101.working trial balance 试算平衡表 ]Tje6iF
102.index and cross-referencing 索引和交叉索引 t*fG;YOg
103.cash receipt 现金收入 "dKYJ&$
104.cash disbursement 现金支出 S+i .@N.^
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 UL/|!(s
107.balance sheet date 资产负债表日 xr2ew%&o
108.net realizable value 可变现净值 No\H
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109.storeroom 仓库 J.`z;0]op
110.sale invoice 销售发票 :qx>P_&y}z
111.price list 价目表 !
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112.positive confirmation request 积极式询证函 8tc9H}>
113.negative confirmation request 消极式询证函 xLE+"6;W
114.purchase requisition 请购单 V/0?0VKG
115.receiving report 验收报告 /12D >OK
116.gross margin 毛利 /nK)esB1L
117.manufacturing overhead 制造费用 !lSxBr[dQ
118.material requisition 领料单 m_%1IJ
119.inventory-taking 存货盘点 L"i
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120.bond certificate 债券 xHml"Y1
121.stock certificate 股票 ~YIGOL"?
122.audit report 审计报告 oCLs"L-r{
123.entity 被审计单位 $z7[RLu0!
124.addressee of the audit report 审计报告的收件人 q2I;Ly\3o
125.unqualified opinion 无保留意见 728}K^7:
126.qualified opinion 保留意见 W#<&(s4
127.disclaimer of opinion 无法表示意见 w"CcWng1
128.adverse opinion 否定意见