61.assessed level of material misstatement risk 重大错报风险的评估水平 48ma&f;
62.simall business 小规模企业 KVcZ@0[S
63.accounting system 会计系统 ]6;AK\9TM
64.test of control 控制测试 yUSB{DLpla
65.walk-through test 穿行测试 GufP[|7b-
66.communication 沟通 w.Vynb
67.flow chart 流程图 D{4hNO
68.reperformance of internal control 重新执行 -Wn.@bz6B
69.audit evidence 审计证据 5Hm!5:ZB
70.substantive procedures 实质性程序 p<zXuocQ
71.assertions 认定 %
1@<),
72.esistence 存在 tN{t-xUgk
73.occurrence 发生 ,?`1ve_K<
74.completeness 完整性 :.Qe=}9
75.rights and obligations 权利和义务 s4gNS
eA
76.valuation and allocation 计价和分摊 xs I/DW
77.cutoff 截止 DqMK[N,0
78.accuracy 准确性 9sCk\`n
79.classification 分类 #VV.[N
80.inspection 检查 %7evPiNB
81.supervision of counting 监盘 f>5RAg
82.observation 观察 3N"&P@/0x
83.confirmation 函证 !:<UgbiVv
84.computation 计算 $vLV<
y07
85.analytical procedures 分析程序 Vrj1$NL%
86.vouch 核对 ~8m>DSs)D
87.trace 追查 J4}\V$ysN
88.audit sampling 审计抽样 cQ.;dtT0
89.error 误差 i
f<<lq
90.expected error 预期误差 p},Fwbl
91.population 总体 y<1$^Y1/)
92.sampling risk 抽样风险 i+[3o@
93.non- sampling risk 非抽样风险 uK:-g,;
94.sampling unit 抽样单位 M91lV(Z
95.statistical sampling 统计抽样 unnx#e]
96.tolerable error 可容忍误差 ^A[`NYK
97.the risk of under reliance 信赖不足风险 ~snF20
98.the risk of over reliance 信赖过度风险 "x;k'{S
99.the risk of incorrect rejection 误拒风险 L{LU@.;1
100. the risk of incorrect acceptance 误受风险 vNt>ESPB
101.working trial balance 试算平衡表 6eT'[Umx
102.index and cross-referencing 索引和交叉索引 0['"m^l0S
103.cash receipt 现金收入 _Hu2[lV
104.cash disbursement 现金支出 a9Fm Y`
105.bank statement 银行对账单 kLVn(dC "
106.bank reconciliation 银行存款余额调节表 6rQpK&Jx
107.balance sheet date 资产负债表日 3rdfg
108.net realizable value 可变现净值 e4Ox`gLa*p
109.storeroom 仓库 7+a%ehwU
110.sale invoice 销售发票 ;hA7<loY
111.price list 价目表 ~'2r&?=\
112.positive confirmation request 积极式询证函 =/g$bZ
113.negative confirmation request 消极式询证函 Yc82vSG'
114.purchase requisition 请购单 e$EF% cKH
115.receiving report 验收报告 'n[+r}3
116.gross margin 毛利 8F^,8kIR
117.manufacturing overhead 制造费用 l}0V+
118.material requisition 领料单 `GQiB]Z
119.inventory-taking 存货盘点 Z SRRlkU
120.bond certificate 债券 ,=Nw(GI
121.stock certificate 股票 9*|3E"Vr
122.audit report 审计报告 C5+`<
123.entity 被审计单位 ZjZh z`
124.addressee of the audit report 审计报告的收件人 1_NG+H]x9
125.unqualified opinion 无保留意见 d{yIy'+0/
126.qualified opinion 保留意见 eky(;%Sz
127.disclaimer of opinion 无法表示意见 7y)=#ZG'R
128.adverse opinion 否定意见