61.assessed level of material misstatement risk 重大错报风险的评估水平 Y*f7& '[
62.simall business 小规模企业 +zs;>'Sf
63.accounting system 会计系统 ;pb~Zk/[,w
64.test of control 控制测试 #B'WT{B$/~
65.walk-through test 穿行测试 1y_{#,{>
66.communication 沟通 QsDab4
67.flow chart 流程图 x`%;Q@G
68.reperformance of internal control 重新执行 fylW)W4C
69.audit evidence 审计证据 $F G4wA
70.substantive procedures 实质性程序 vn0XXuquzC
71.assertions 认定 3=dGz^Zdv:
72.esistence 存在 m^T$H_*;
73.occurrence 发生 v_5DeaMF'
74.completeness 完整性 ;=)CjC8)
75.rights and obligations 权利和义务 Rl3KE)<
76.valuation and allocation 计价和分摊 .,m$Cm
77.cutoff 截止 w^`n
78.accuracy 准确性 66)@4 3V
79.classification 分类 o,Ha-z]f
80.inspection 检查 F6Q #{Ufq
81.supervision of counting 监盘 D9H|]W ~
82.observation 观察 gMI%z2]'-
83.confirmation 函证 fb`VYD9[^
84.computation 计算 = "c
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85.analytical procedures 分析程序 1 ,D2][
86.vouch 核对 _vU,avw
87.trace 追查 ej%C<0/%n
88.audit sampling 审计抽样 Q:-H UbB
89.error 误差 NZeI qhj
90.expected error 预期误差 30<dEoF
91.population 总体 j*QY_Ny*
92.sampling risk 抽样风险 ,=6Eju#P
93.non- sampling risk 非抽样风险 fhfdNmtR)I
94.sampling unit 抽样单位 >454Yir0Mk
95.statistical sampling 统计抽样 kmov(V
96.tolerable error 可容忍误差 %Si3t2W/
97.the risk of under reliance 信赖不足风险 tinN$o
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98.the risk of over reliance 信赖过度风险 ,~G _3Oz
99.the risk of incorrect rejection 误拒风险 f
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100. the risk of incorrect acceptance 误受风险 hH[JY(V
101.working trial balance 试算平衡表 gs'bv#4yd
102.index and cross-referencing 索引和交叉索引 V
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103.cash receipt 现金收入 _FdWV?
104.cash disbursement 现金支出 rKJ%/7m
105.bank statement 银行对账单 u%}vTCg*p
106.bank reconciliation 银行存款余额调节表 Nb]qY>K
107.balance sheet date 资产负债表日 N.-Ryj&9
108.net realizable value 可变现净值 X% _~9'#%
109.storeroom 仓库 ZklidHL');
110.sale invoice 销售发票 m"x~Fjvd
111.price list 价目表 2s6Vy
112.positive confirmation request 积极式询证函 ZibHT:n
113.negative confirmation request 消极式询证函 I}k!i+Yl
114.purchase requisition 请购单 %&gx@ \v
115.receiving report 验收报告 kN]#;R6
116.gross margin 毛利 ^x/0*t5};z
117.manufacturing overhead 制造费用 OvK_CN{
118.material requisition 领料单 Brpin
119.inventory-taking 存货盘点 l0Pg`wH,
120.bond certificate 债券 n:<avl@o<
121.stock certificate 股票 (V=lK6WQm
122.audit report 审计报告 "
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123.entity 被审计单位 8sbS7*#
124.addressee of the audit report 审计报告的收件人 8o{ SU6pH
125.unqualified opinion 无保留意见 r2sog{R
126.qualified opinion 保留意见 5utj$ha2
127.disclaimer of opinion 无法表示意见 #4cuNX5m%
128.adverse opinion 否定意见