61.assessed level of material misstatement risk 重大错报风险的评估水平 %w#8t#[,6
62.simall business 小规模企业 H-5h-p k
63.accounting system 会计系统 v%!'vhf_K
64.test of control 控制测试 j,CVkA*DY
65.walk-through test 穿行测试 P
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66.communication 沟通 <g'0q*qE
67.flow chart 流程图 vCsJnKqK
68.reperformance of internal control 重新执行 4M
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69.audit evidence 审计证据 ve@E.`
70.substantive procedures 实质性程序 RE.t<VasP
71.assertions 认定 {^_K
72.esistence 存在 m`6=6(_p
73.occurrence 发生 RAAu3QKu
74.completeness 完整性 N`rz>6,k1
75.rights and obligations 权利和义务 'NSfGC%7R
76.valuation and allocation 计价和分摊 S9lT4
77.cutoff 截止 2b^E8+r9
78.accuracy 准确性 prO ~g
79.classification 分类 QM4O|x[
80.inspection 检查 Twq, 6X-
81.supervision of counting 监盘 '-M9v3itC
82.observation 观察 3fdqFJ O
83.confirmation 函证 )UN_,'H/V
84.computation 计算 +!eh\.u|]
85.analytical procedures 分析程序 xY<*:&
86.vouch 核对 0q_?<v_1
87.trace 追查 Da&Brm
88.audit sampling 审计抽样 VX]Ud\(
89.error 误差 N.dcQQ_iS
90.expected error 预期误差
( =t41-l
91.population 总体 cxc-|Xori
92.sampling risk 抽样风险 $_Q]3"U
93.non- sampling risk 非抽样风险 DQ9}('^
94.sampling unit 抽样单位 [,Fu2j]
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 0i~?^sT'
97.the risk of under reliance 信赖不足风险 QW=
X#yrDO
98.the risk of over reliance 信赖过度风险 dlCmSCp%
99.the risk of incorrect rejection 误拒风险 kadw1sYj
100. the risk of incorrect acceptance 误受风险 z4wG]]Kh*
101.working trial balance 试算平衡表
7;$[s6$
102.index and cross-referencing 索引和交叉索引 O[W/=j[
103.cash receipt 现金收入 $mcq/W
104.cash disbursement 现金支出 h1Logm+m
105.bank statement 银行对账单 ChRCsu~
106.bank reconciliation 银行存款余额调节表 8om)A0S
107.balance sheet date 资产负债表日 37
d-!
108.net realizable value 可变现净值 tLzKM+Ct#
109.storeroom 仓库 }$@ EpM
110.sale invoice 销售发票 8RjFp2)W
111.price list 价目表 Tno 0Q
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112.positive confirmation request 积极式询证函 A+ LX37B
113.negative confirmation request 消极式询证函 XU6SYC"t%~
114.purchase requisition 请购单 ]BaK8mPl
115.receiving report 验收报告 M+-1/vR *@
116.gross margin 毛利 m(CAXq-t
117.manufacturing overhead 制造费用 )uC5
118.material requisition 领料单 y;=/S?L.:
119.inventory-taking 存货盘点 X.[8L^ldh
120.bond certificate 债券 Tzr'3m_
121.stock certificate 股票 Esdw^MGL2
122.audit report 审计报告 cS RmC
123.entity 被审计单位 n7pjj
124.addressee of the audit report 审计报告的收件人 o?S!o}
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 S3gd'Bahq
127.disclaimer of opinion 无法表示意见 2-beq<I
128.adverse opinion 否定意见