61.assessed level of material misstatement risk 重大错报风险的评估水平 JqX+vRY;dd
62.simall business 小规模企业 Rd 4
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63.accounting system 会计系统 A^
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64.test of control 控制测试 KW17CJ@
65.walk-through test 穿行测试 l]pHj4`uv
66.communication 沟通 v/\in'H~
67.flow chart 流程图 *)+K
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68.reperformance of internal control 重新执行 1 uKWvp0\
69.audit evidence 审计证据 ]yvHb)X
70.substantive procedures 实质性程序 ,!m][
71.assertions 认定 b+Ly%&
72.esistence 存在 (5-4`:1ux
73.occurrence 发生 6xFvu7L_c;
74.completeness 完整性 ;@I4[4ph}
75.rights and obligations 权利和义务 Tc{n]TV
76.valuation and allocation 计价和分摊 FZUN*5`
77.cutoff 截止 ynWF Y<VX
78.accuracy 准确性 g;|3
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79.classification 分类 @qszwQav$
80.inspection 检查 v6Vd V.BI
81.supervision of counting 监盘 ;r**`O
82.observation 观察 JjD'2"z
83.confirmation 函证 R~=_,JUW
84.computation 计算 s>A!Egmo
85.analytical procedures 分析程序 @U~i<kt
86.vouch 核对 Xup"gYTZQ
87.trace 追查 Zx%ib8|j
88.audit sampling 审计抽样 &mG1V
89.error 误差 b.Yl0Y
90.expected error 预期误差 x/Nh9hh"
91.population 总体 :n@j"-HA
92.sampling risk 抽样风险 |H!kU.f]
93.non- sampling risk 非抽样风险 BCrX>Pp}r
94.sampling unit 抽样单位 m1](f[$
95.statistical sampling 统计抽样 {C% #r@6
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 'G6M:IXno
98.the risk of over reliance 信赖过度风险 _8-iO.T+2
99.the risk of incorrect rejection 误拒风险 2}NWFM3C
100. the risk of incorrect acceptance 误受风险 (JgW")M`cY
101.working trial balance 试算平衡表 r)9&'m .:
102.index and cross-referencing 索引和交叉索引 +{qX,
103.cash receipt 现金收入 -uE2h[X|
104.cash disbursement 现金支出 ;q8tOvQ
105.bank statement 银行对账单 eU[f6OGqC
106.bank reconciliation 银行存款余额调节表 `PV+.V}
107.balance sheet date 资产负债表日 m!Iax]D{
108.net realizable value 可变现净值 u]D>O$_ s
109.storeroom 仓库
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110.sale invoice 销售发票 2l7Sbs7
111.price list 价目表 ,-4SVj8$P
112.positive confirmation request 积极式询证函 ?u*gKI
113.negative confirmation request 消极式询证函 PYOU=R%o`8
114.purchase requisition 请购单 \0{g~cU4
115.receiving report 验收报告 \`nRgYSE
116.gross margin 毛利 )]\?Yy
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117.manufacturing overhead 制造费用 5|4=uoA<
118.material requisition 领料单 igoUKDNiQ-
119.inventory-taking 存货盘点 qtqTLl@u
120.bond certificate 债券 w6B'&
121.stock certificate 股票 4 ^=qc99
122.audit report 审计报告 BW`)q/
123.entity 被审计单位 -T
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124.addressee of the audit report 审计报告的收件人 M-K.[}}-d
125.unqualified opinion 无保留意见 :9_N
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126.qualified opinion 保留意见 86]})H
127.disclaimer of opinion 无法表示意见 VcLB0T7m\
128.adverse opinion 否定意见