61.assessed level of material misstatement risk 重大错报风险的评估水平 De>e`./56
62.simall business 小规模企业 D_?Tj
63.accounting system 会计系统 |fywqQFq
64.test of control 控制测试 0r_~LN^|[
65.walk-through test 穿行测试 (u^8=#
66.communication 沟通 Cu5_OJ
67.flow chart 流程图 e,{k!BXU#'
68.reperformance of internal control 重新执行 6/#+#T
69.audit evidence 审计证据 sZ~03QvkT
70.substantive procedures 实质性程序 *+zFsu4l
71.assertions 认定 a_bZT4
72.esistence 存在 %19~9Tw
73.occurrence 发生 !yT=*Cj4
74.completeness 完整性 jI'?7@32`
75.rights and obligations 权利和义务 0ETT@/)]z
76.valuation and allocation 计价和分摊 Vpp$yM&?
77.cutoff 截止 I{[}1W3]W
78.accuracy 准确性 rHjDf[5+
79.classification 分类 l?$X.CwX
80.inspection 检查 1) K<x
81.supervision of counting 监盘 [u;(4sa}
82.observation 观察 Y@:l!4DI
83.confirmation 函证 y\j[\UZKO
84.computation 计算 50dN~(;p
85.analytical procedures 分析程序 BriL
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86.vouch 核对 8\9W:D@"x
87.trace 追查 ?*$uj(
88.audit sampling 审计抽样 0LXu!iix
89.error 误差 |=v,^uo
90.expected error 预期误差 wl%ysM|x
91.population 总体 /s%-c!o^
92.sampling risk 抽样风险 S"@6,
93.non- sampling risk 非抽样风险 8 e_]
94.sampling unit 抽样单位 WV'u}-v^
95.statistical sampling 统计抽样 Du
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96.tolerable error 可容忍误差 Yr~wsE/
97.the risk of under reliance 信赖不足风险 4OLYB9HP_
98.the risk of over reliance 信赖过度风险 g]JRAM
99.the risk of incorrect rejection 误拒风险 @`+\vmfD
100. the risk of incorrect acceptance 误受风险 [kpQ:'P3
101.working trial balance 试算平衡表 v FQ]>nX
102.index and cross-referencing 索引和交叉索引 ~8UMwpl-
103.cash receipt 现金收入 aCH;l~+U
104.cash disbursement 现金支出 ?/1LueC:
105.bank statement 银行对账单 V1Ojr~iM
106.bank reconciliation 银行存款余额调节表 ZvQZD=,F
107.balance sheet date 资产负债表日 }f_@@#KB?
108.net realizable value 可变现净值 6HJsIeQ
109.storeroom 仓库 5#x[rr{^*
110.sale invoice 销售发票 <,it<$f#
111.price list 价目表 `KLr!<i()
112.positive confirmation request 积极式询证函 Y
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113.negative confirmation request 消极式询证函 Mv/ SU">F
114.purchase requisition 请购单 o<p4r}*AVJ
115.receiving report 验收报告 ]l h=ZC
116.gross margin 毛利 qc.TYp
117.manufacturing overhead 制造费用 (e~9T MY
118.material requisition 领料单 +~Y
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119.inventory-taking 存货盘点 ;qy;;usa
120.bond certificate 债券 Nxl#]
121.stock certificate 股票 J!RRG~
122.audit report 审计报告 {S-M] LE
123.entity 被审计单位 |:4W5>sfg
124.addressee of the audit report 审计报告的收件人 ooB9iNo^
125.unqualified opinion 无保留意见 ^\
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126.qualified opinion 保留意见 8kSyT'kC%
127.disclaimer of opinion 无法表示意见 z79oj\&[
128.adverse opinion 否定意见