61.assessed level of material misstatement risk 重大错报风险的评估水平 `rb>K
62.simall business 小规模企业 :%X Ls,
63.accounting system 会计系统 n~g LPHY
64.test of control 控制测试 s8<gK.atl
65.walk-through test 穿行测试 w%a8XnW]1
66.communication 沟通 ^Q.,\TL01
67.flow chart 流程图 o3N] `xD'
68.reperformance of internal control 重新执行 ^6;V}2>v}
69.audit evidence 审计证据 U \oy8FZ
70.substantive procedures 实质性程序 j9R6ta3\l
71.assertions 认定 $t/rO
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72.esistence 存在 #=
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73.occurrence 发生 +dW|^I{H}
74.completeness 完整性 6bO~/mpWT~
75.rights and obligations 权利和义务 sL^yB
76.valuation and allocation 计价和分摊 0g=`DSC<(
77.cutoff 截止 Ev9> @~^
78.accuracy 准确性 jqnCA<G~B-
79.classification 分类 ~i~%~doa
80.inspection 检查 <l,o&p,>|c
81.supervision of counting 监盘 r"{<%e
82.observation 观察 zsXpA0~
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83.confirmation 函证 uQqWew8l+
84.computation 计算 },@^0UH4c
85.analytical procedures 分析程序 Sq2P-y!w
86.vouch 核对 FjFMR
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87.trace 追查 OMrc_)he\
88.audit sampling 审计抽样 J
CGC
89.error 误差 HU ;#XU1
90.expected error 预期误差 K^[#]+nQ
91.population 总体 w:i:~f .
92.sampling risk 抽样风险 rN/|(@
93.non- sampling risk 非抽样风险 ?]O7Ao
94.sampling unit 抽样单位 :t("L-GPW
95.statistical sampling 统计抽样 1B=>_3_
96.tolerable error 可容忍误差 '0RwO[A#1
97.the risk of under reliance 信赖不足风险 EbY,N:LK
98.the risk of over reliance 信赖过度风险 w#y0atsg'
99.the risk of incorrect rejection 误拒风险 =8{WZCW5
100. the risk of incorrect acceptance 误受风险 tt_o$D
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101.working trial balance 试算平衡表 B4Y(?JTx
102.index and cross-referencing 索引和交叉索引 s
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103.cash receipt 现金收入 An`3Ex[
104.cash disbursement 现金支出 kOL'|GgK
105.bank statement 银行对账单
nY%5cJ`"
106.bank reconciliation 银行存款余额调节表 UUe#{6Jx_
107.balance sheet date 资产负债表日 hT g<*
108.net realizable value 可变现净值 t=
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109.storeroom 仓库 Z.PBu|Kx
110.sale invoice 销售发票 g"VMeW^
111.price list 价目表 / |r
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112.positive confirmation request 积极式询证函 ,:Z^$
113.negative confirmation request 消极式询证函 7- d.ZG
114.purchase requisition 请购单 G3i !PwW
115.receiving report 验收报告 / ~%KVe
116.gross margin 毛利 %ysZ5:X
117.manufacturing overhead 制造费用 4,Ic}Cv
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118.material requisition 领料单 D;}xr_
119.inventory-taking 存货盘点 A7_4.VH
120.bond certificate 债券 Sjj>#}U
121.stock certificate 股票 '9p@vi{\
122.audit report 审计报告 V9yl4q-bL
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 ;|T!
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125.unqualified opinion 无保留意见 sic"pn],U
126.qualified opinion 保留意见 f|7\DeY9U
127.disclaimer of opinion 无法表示意见 Uu
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128.adverse opinion 否定意见