61.assessed level of material misstatement risk 重大错报风险的评估水平 le_aIbB"P
62.simall business 小规模企业 leF!Uog
63.accounting system 会计系统 !5'4FUlJ
64.test of control 控制测试 ;wJe%Nw?
65.walk-through test 穿行测试 Ne;0fkO
66.communication 沟通 ;I@\}!%H
67.flow chart 流程图 x4 4V
9-o
68.reperformance of internal control 重新执行 HS*Y%*
69.audit evidence 审计证据 $[Ut])4
~
70.substantive procedures 实质性程序 {\k }:)
71.assertions 认定 8mOGEx
72.esistence 存在 :
^paI
73.occurrence 发生 4C?4M;
74.completeness 完整性 GwA\>qXw
75.rights and obligations 权利和义务 +tt!xfy
76.valuation and allocation 计价和分摊 \FX"A#
77.cutoff 截止 iDcYyNE
78.accuracy 准确性 amExZ/
79.classification 分类 ?v:F
GO
80.inspection 检查 M*cF'go
81.supervision of counting 监盘 LB({,0mcX
82.observation 观察 @ G!Ir"Q
83.confirmation 函证 UlNiH
84.computation 计算 :,yC\,H^
85.analytical procedures 分析程序 ukVBC"Ny
86.vouch 核对 T#6g5Jnsp
87.trace 追查 '
-9=>
88.audit sampling 审计抽样 7K&Uu3m
89.error 误差 B1Pi+-t
90.expected error 预期误差 30SQ&j[N]
91.population 总体 -da: j-_
92.sampling risk 抽样风险 $e4N4e2x/
93.non- sampling risk 非抽样风险 #=0 BjW*
94.sampling unit 抽样单位 pUqNB_
95.statistical sampling 统计抽样 j( k%w
96.tolerable error 可容忍误差 pd`m//G
97.the risk of under reliance 信赖不足风险 l{]KA4
98.the risk of over reliance 信赖过度风险 O3T7O`H[
99.the risk of incorrect rejection 误拒风险 =z"8#_3A
100. the risk of incorrect acceptance 误受风险 [n&ES
\o#(
101.working trial balance 试算平衡表 o~CEja&(
102.index and cross-referencing 索引和交叉索引 b>i5r$S8G
103.cash receipt 现金收入 Tb;,t=;u
104.cash disbursement 现金支出 Wr
RY3X
105.bank statement 银行对账单 _<F;&(o
106.bank reconciliation 银行存款余额调节表 ]t&^o**
107.balance sheet date 资产负债表日 #*w)rGkU2
108.net realizable value 可变现净值 'Q7^bF^
109.storeroom 仓库 QBi]gT@&g
110.sale invoice 销售发票 k'
Fu&r
111.price list 价目表 m]}U!XT
112.positive confirmation request 积极式询证函 L^Q;M,.c;
113.negative confirmation request 消极式询证函 cX4]ViXSr
114.purchase requisition 请购单 (C
uM*-
115.receiving report 验收报告 Fv)E:PnKC
116.gross margin 毛利 9LBZMQ
117.manufacturing overhead 制造费用 _!vy|,w@e
118.material requisition 领料单 5
}w
119.inventory-taking 存货盘点 ?*
,
120.bond certificate 债券 fE)o-q6Z
121.stock certificate 股票 hosY`"X
122.audit report 审计报告 .}Xf<G&
123.entity 被审计单位 -&]!ig5v
124.addressee of the audit report 审计报告的收件人 Ac*J;fI
125.unqualified opinion 无保留意见 E^c*x^
126.qualified opinion 保留意见 3HuGb^SNg
127.disclaimer of opinion 无法表示意见 #639N9a~
128.adverse opinion 否定意见