61.assessed level of material misstatement risk 重大错报风险的评估水平 Wz49i9e+d
62.simall business 小规模企业 `.~N4+SP
63.accounting system 会计系统 fk6%XO
64.test of control 控制测试 AN8`7F1
65.walk-through test 穿行测试 m? J0i>H
66.communication 沟通 u~7hWiY<2
67.flow chart 流程图 I7 |Pi[e
68.reperformance of internal control 重新执行 ^84G%)`&
69.audit evidence 审计证据 \o}xF@sM5
70.substantive procedures 实质性程序 TN!j13,
71.assertions 认定 #>b3"[ |
72.esistence 存在 D/Z6C&/I
73.occurrence 发生 X^}I-M%{m
74.completeness 完整性 bH7X'%r
75.rights and obligations 权利和义务 ]/[FR 5>
76.valuation and allocation 计价和分摊 gPNZF\ r
77.cutoff 截止 T!
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78.accuracy 准确性 y I HXg#
79.classification 分类 4IB9,?p
80.inspection 检查 :1cV;gJ
81.supervision of counting 监盘 8'r2D+Vwm
82.observation 观察 |% F=po>w
83.confirmation 函证 3m]4=
84.computation 计算 |{BIHgMh
85.analytical procedures 分析程序 ,X[ktz
86.vouch 核对 E
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87.trace 追查 oX#Q<2z*
88.audit sampling 审计抽样 Y l4^AR&
89.error 误差 nOt&pq7
90.expected error 预期误差 yh Yb'GK
91.population 总体 Jj>?GAir
92.sampling risk 抽样风险 0[RL>;D:
93.non- sampling risk 非抽样风险 Eza`Z`
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94.sampling unit 抽样单位 **w!CaqvY
95.statistical sampling 统计抽样 p#01gB
96.tolerable error 可容忍误差 ,V,`Jf
97.the risk of under reliance 信赖不足风险 I?h)OvWd
98.the risk of over reliance 信赖过度风险 ;;_,~pI?k
99.the risk of incorrect rejection 误拒风险 #+:9T/*>0
100. the risk of incorrect acceptance 误受风险 W3]_m8,Z
101.working trial balance 试算平衡表 .GsV>H
102.index and cross-referencing 索引和交叉索引 X@$f$=
103.cash receipt 现金收入 K{x\4
104.cash disbursement 现金支出 o9|nJ;
105.bank statement 银行对账单 q$ZHd
106.bank reconciliation 银行存款余额调节表 "9m2/D`=
107.balance sheet date 资产负债表日 o>).Cj
108.net realizable value 可变现净值 HTVuStM8
109.storeroom 仓库 D N'3QQn
110.sale invoice 销售发票 qIVx9jNN
111.price list 价目表 DwaBdN[!7
112.positive confirmation request 积极式询证函 %j:]^vqFA
113.negative confirmation request 消极式询证函 Z8# (kmBdB
114.purchase requisition 请购单 P?8GV%0$
115.receiving report 验收报告 19&<|qTz
116.gross margin 毛利 %@wJ`F2a_
117.manufacturing overhead 制造费用 h XfQ)$J
118.material requisition 领料单 V[{6e
119.inventory-taking 存货盘点 {\S+#W\
120.bond certificate 债券 #Vl 0.l3
121.stock certificate 股票 ;Yx )tWQI
122.audit report 审计报告 ?{\nf7Y
123.entity 被审计单位 ,`wXg
124.addressee of the audit report 审计报告的收件人 y)F;zW<+
125.unqualified opinion 无保留意见 ?Y)vGlWDW<
126.qualified opinion 保留意见 P7J>+cm
127.disclaimer of opinion 无法表示意见 3Vsc 9B"w
128.adverse opinion 否定意见