61.assessed level of material misstatement risk 重大错报风险的评估水平 m,28u3@r
62.simall business 小规模企业 1#g2A0U,
63.accounting system 会计系统 L<S9
64.test of control 控制测试 %Qgw7p4
65.walk-through test 穿行测试 g9pZ\$J&
66.communication 沟通 _{O>v\u
67.flow chart 流程图 CT@ jZtg0
68.reperformance of internal control 重新执行 0JS?; fk
69.audit evidence 审计证据 GMx&y2. Z
70.substantive procedures 实质性程序 1nM
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71.assertions 认定 Z#jZRNU%ox
72.esistence 存在 G>_*djUf
73.occurrence 发生 ^6x
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74.completeness 完整性 PQt")[
75.rights and obligations 权利和义务 f5"k55 }
76.valuation and allocation 计价和分摊 ?,Xw[pR
77.cutoff 截止 ;O5zUl-`
78.accuracy 准确性 }Bh8=F3O
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79.classification 分类 Y Uc+0
80.inspection 检查 JG.y,<xW
81.supervision of counting 监盘 M^Yh|%M
82.observation 观察 ;;Y!^^g
83.confirmation 函证 9=M$AB
84.computation 计算 @s&71a
85.analytical procedures 分析程序 ~At7 +F[
86.vouch 核对 {W`%g^Z|H
87.trace 追查 SR
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88.audit sampling 审计抽样 /62!cp/F/D
89.error 误差 Gu,wF(x7A
90.expected error 预期误差 5I;&mW`1,`
91.population 总体 #MkTkm&r
92.sampling risk 抽样风险 .sW|Id )
93.non- sampling risk 非抽样风险 VCfl`Aq'l
94.sampling unit 抽样单位 F<1fX 7c
95.statistical sampling 统计抽样 wm@@$
96.tolerable error 可容忍误差 MY)O^I X$
97.the risk of under reliance 信赖不足风险 octL"t8w
98.the risk of over reliance 信赖过度风险 A2FYBM`Q&D
99.the risk of incorrect rejection 误拒风险 sdrfsrNvB-
100. the risk of incorrect acceptance 误受风险 '
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101.working trial balance 试算平衡表 ]q[D>6_
102.index and cross-referencing 索引和交叉索引 i"FtcP^
103.cash receipt 现金收入 8`{:MkXP
104.cash disbursement 现金支出 aKDKm
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105.bank statement 银行对账单 t3ZOco@~P
106.bank reconciliation 银行存款余额调节表 2.y-48Nz
107.balance sheet date 资产负债表日 kazzVK5x
108.net realizable value 可变现净值 u
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109.storeroom 仓库 2'Uu:Y^
110.sale invoice 销售发票 A@('pA85
111.price list 价目表 T Z@]:e:"b
112.positive confirmation request 积极式询证函 .43'HV
113.negative confirmation request 消极式询证函 RC"MdcD:]y
114.purchase requisition 请购单 Qljpx?E
115.receiving report 验收报告 est
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116.gross margin 毛利 'oVx#w^mf
117.manufacturing overhead 制造费用 hE/cd1iJ$
118.material requisition 领料单 ^
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119.inventory-taking 存货盘点 e>OoyD
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120.bond certificate 债券 .V<+v-h
121.stock certificate 股票 {Mk6T1Bkq
122.audit report 审计报告 SulY1,
123.entity 被审计单位 C.P*#_R
124.addressee of the audit report 审计报告的收件人 2[yd> (`
125.unqualified opinion 无保留意见 #X$\&,Yn"
126.qualified opinion 保留意见 T763:v
127.disclaimer of opinion 无法表示意见 ?z+eWL
128.adverse opinion 否定意见