61.assessed level of material misstatement risk 重大错报风险的评估水平 ur\<NApT;
62.simall business 小规模企业 >UNx<=ry
63.accounting system 会计系统 c]}F$[>oN'
64.test of control 控制测试 +adwEYRrr
65.walk-through test 穿行测试 4M*Z1
66.communication 沟通 ;|U
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67.flow chart 流程图 y90wLU9f
68.reperformance of internal control 重新执行 _59f.FsVR
69.audit evidence 审计证据 6({TG&`!]
70.substantive procedures 实质性程序 z>]P_E~`}
71.assertions 认定 0#Ae<
72.esistence 存在 \~X:ffb =
73.occurrence 发生 k~Z;S QyN
74.completeness 完整性 ?mwa6]
75.rights and obligations 权利和义务 ~)CGwST[
76.valuation and allocation 计价和分摊 7D&O5Z=%+
77.cutoff 截止 WYJH+"@%j
78.accuracy 准确性 -kzp>=
79.classification 分类 {'cm;V+
80.inspection 检查 P"[\
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81.supervision of counting 监盘 oZ5 ,y+L4
82.observation 观察 `NySTd)\
83.confirmation 函证 t#d{hEr
84.computation 计算 OMf
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85.analytical procedures 分析程序 swKqsN.
86.vouch 核对 Q2qT[aD,
87.trace 追查 0@yw#.j
88.audit sampling 审计抽样 7y
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89.error 误差 hh!4DHv
90.expected error 预期误差 `l2h65\
91.population 总体 @)XR
92.sampling risk 抽样风险 CT?4A1[aD
93.non- sampling risk 非抽样风险 G4rd<V0[D
94.sampling unit 抽样单位 #$X _,+<HZ
95.statistical sampling 统计抽样 U0=: `G2l
96.tolerable error 可容忍误差 HSR,moI
97.the risk of under reliance 信赖不足风险 IN_O!c0e
98.the risk of over reliance 信赖过度风险 @.)WS\Cv#E
99.the risk of incorrect rejection 误拒风险 p(>D5uN_}5
100. the risk of incorrect acceptance 误受风险 s+t[{i4|
101.working trial balance 试算平衡表 DGbEQiX$\
102.index and cross-referencing 索引和交叉索引 y!8m7a
103.cash receipt 现金收入 n|fKwWB\
104.cash disbursement 现金支出 m$bYx~K
105.bank statement 银行对账单 .WLwAL
106.bank reconciliation 银行存款余额调节表 }_=h]|6t
107.balance sheet date 资产负债表日 @>*r2=#14
108.net realizable value 可变现净值 f cnv[B..{
109.storeroom 仓库 GC`/\~TM
110.sale invoice 销售发票 LNcoTdv}k
111.price list 价目表
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112.positive confirmation request 积极式询证函 vM?,#:5
113.negative confirmation request 消极式询证函 mWF\h>]|.
114.purchase requisition 请购单 `m}G{ jfk
115.receiving report 验收报告 c+{ ar^)*
116.gross margin 毛利 VpX*l3
117.manufacturing overhead 制造费用 )>tT""yEl
118.material requisition 领料单 NvvD~Bb
119.inventory-taking 存货盘点 O"}O~lZ[6T
120.bond certificate 债券 Vkfc&+
121.stock certificate 股票 &o]fBdn
122.audit report 审计报告 5,|of{8
123.entity 被审计单位 &z05h<]
124.addressee of the audit report 审计报告的收件人 r{{5@
125.unqualified opinion 无保留意见 dTWcn7C
126.qualified opinion 保留意见 eus@;l*
127.disclaimer of opinion 无法表示意见 =)}Yw)
128.adverse opinion 否定意见