61.assessed level of material misstatement risk 重大错报风险的评估水平 j ~.u>4
62.simall business 小规模企业 kHZKj!!R
63.accounting system 会计系统 [XxA.S)x3
64.test of control 控制测试 ^&HI+M
65.walk-through test 穿行测试 .N&QW
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66.communication 沟通 w2'
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67.flow chart 流程图 N]*!8
68.reperformance of internal control 重新执行 (a,6a
69.audit evidence 审计证据 eZ[#+0J
70.substantive procedures 实质性程序 ^T=5zqRD
71.assertions 认定 uQ-WTz|*
72.esistence 存在 >[hrJn[
73.occurrence 发生 2AmR(vVa"
74.completeness 完整性 :%pw`b, =V
75.rights and obligations 权利和义务 IK85D>00T
76.valuation and allocation 计价和分摊 $*g{[&L|6
77.cutoff 截止 lf}?!*
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78.accuracy 准确性 WGluZhRuT3
79.classification 分类 Xp.|.)Od
80.inspection 检查 Gtf1}UJC
81.supervision of counting 监盘 e_\SSH@tw
82.observation 观察 -B",&yTV
83.confirmation 函证 cS+?s=d
84.computation 计算 dr}O+7_7%-
85.analytical procedures 分析程序 ?! !;XW
86.vouch 核对
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87.trace 追查 (Jm(}X]sh[
88.audit sampling 审计抽样 )_WH#-}
89.error 误差 ~rp.jd 0l
90.expected error 预期误差 *'s&/vEy
91.population 总体 iFY]0@yt
92.sampling risk 抽样风险 P"U>tsHK:
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 E\W;:p,{A
95.statistical sampling 统计抽样 &0?DL
96.tolerable error 可容忍误差 3J23q
97.the risk of under reliance 信赖不足风险 i_'|:Uy*F
98.the risk of over reliance 信赖过度风险 rAtai}Lx
99.the risk of incorrect rejection 误拒风险 lrM.RM96
100. the risk of incorrect acceptance 误受风险 bwv/{3G,Ys
101.working trial balance 试算平衡表 +
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102.index and cross-referencing 索引和交叉索引 ':9%3Wq]j
103.cash receipt 现金收入
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104.cash disbursement 现金支出 "87O4
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105.bank statement 银行对账单 \;4L~_2$q
106.bank reconciliation 银行存款余额调节表 Aigcq38
107.balance sheet date 资产负债表日 Fa Qu$q
108.net realizable value 可变现净值 Q5T(;u6
109.storeroom 仓库 H!Fr("6}
110.sale invoice 销售发票 o%y+Y;|?J
111.price list 价目表 Djg1Qh
112.positive confirmation request 积极式询证函 7]R6
113.negative confirmation request 消极式询证函 :5q^\xmmq
114.purchase requisition 请购单 $yP'k&b!
115.receiving report 验收报告 eG a#$x?.
116.gross margin 毛利 ZP]2
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117.manufacturing overhead 制造费用 Nn~tb2\vk
118.material requisition 领料单 T<w*dX7F0K
119.inventory-taking 存货盘点 T9&,v<f
120.bond certificate 债券 TPV6$a <
121.stock certificate 股票 :..E:HdYO
122.audit report 审计报告 [J[ysW})W
123.entity 被审计单位 `Pz!SJ|
124.addressee of the audit report 审计报告的收件人 ^Y1AeJ$L
125.unqualified opinion 无保留意见 &VtWSq-)
126.qualified opinion 保留意见 w yuJSB
127.disclaimer of opinion 无法表示意见 ~)oWSo5ll
128.adverse opinion 否定意见