61.assessed level of material misstatement risk 重大错报风险的评估水平 q" aUA_}\
62.simall business 小规模企业 ?rG>SA>o
63.accounting system 会计系统 7@*l2edXm+
64.test of control 控制测试 C+=8?u<
65.walk-through test 穿行测试 V<%eWT)x7C
66.communication 沟通 R<GnPN:c
67.flow chart 流程图
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68.reperformance of internal control 重新执行 h
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69.audit evidence 审计证据 d|RqS`h
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70.substantive procedures 实质性程序 _R 6+bB$
71.assertions 认定 B<p -.tv
72.esistence 存在 _'"whZ)2
73.occurrence 发生 +4Uxq{.K
74.completeness 完整性 l#;DO9
75.rights and obligations 权利和义务 &rmXz6F
76.valuation and allocation 计价和分摊 `f~\d.*U
77.cutoff 截止 BlrZ<\-/
78.accuracy 准确性 ~;#OQ[
79.classification 分类 " A}S92
80.inspection 检查 wcI?.
81.supervision of counting 监盘 +KzbaBK
82.observation 观察 F^/1 u
83.confirmation 函证 ipThwp9
84.computation 计算 hN3*]s;/6z
85.analytical procedures 分析程序 PS=N]e7k'
86.vouch 核对 TOe=6Z5h
87.trace 追查 =5v=<, ]
88.audit sampling 审计抽样 LW$(;-rY
89.error 误差 ?2zbZ
90.expected error 预期误差 oXxY$x*R1
91.population 总体 H>qw@JiO!
92.sampling risk 抽样风险 _,?<r&>v6
93.non- sampling risk 非抽样风险 BM,]Wjfdj
94.sampling unit 抽样单位 aA|<W
g
95.statistical sampling 统计抽样 Hv~&RZpe
96.tolerable error 可容忍误差 FZ0wtS2
97.the risk of under reliance 信赖不足风险 ,L.*95,
98.the risk of over reliance 信赖过度风险 Q,f~7IVX
99.the risk of incorrect rejection 误拒风险 DQ86(4e*g#
100. the risk of incorrect acceptance 误受风险 Sl!#!FGI
101.working trial balance 试算平衡表 %\|9_=9Wn
102.index and cross-referencing 索引和交叉索引 +'lj\_n
103.cash receipt 现金收入 w I7iE4\vz
104.cash disbursement 现金支出 26&$vgO~:
105.bank statement 银行对账单 ?m(]@6qa
106.bank reconciliation 银行存款余额调节表 .EF(<JC?
107.balance sheet date 资产负债表日 5(+PIKCjC
108.net realizable value 可变现净值 ? +q(,P@*
109.storeroom 仓库 y$Rr,]L
110.sale invoice 销售发票 ~fV\
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111.price list 价目表 !'jZ
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112.positive confirmation request 积极式询证函 ye-EJDZN
113.negative confirmation request 消极式询证函 Oe/&Ryj=mm
114.purchase requisition 请购单 `Nnaw+<]
115.receiving report 验收报告 sgGXj7
116.gross margin 毛利 1LK`
117.manufacturing overhead 制造费用 zarxv|
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118.material requisition 领料单 <?&Y_
119.inventory-taking 存货盘点 +}.~"
120.bond certificate 债券 wi gs1
121.stock certificate 股票 o
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122.audit report 审计报告 S <RbC
123.entity 被审计单位 XsXO S8
124.addressee of the audit report 审计报告的收件人 0|J]EsPxu
125.unqualified opinion 无保留意见 %2;Nj;
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126.qualified opinion 保留意见 [B,w\PLub
127.disclaimer of opinion 无法表示意见 p|gzU$FWbk
128.adverse opinion 否定意见