61.assessed level of material misstatement risk 重大错报风险的评估水平 Ox58L>:0m
62.simall business 小规模企业 wDn5|F}i&
63.accounting system 会计系统 U@H SU%H
64.test of control 控制测试 E]bj
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65.walk-through test 穿行测试 C3|M\[*fp
66.communication 沟通 ur;8uv2o
67.flow chart 流程图 STO6cNi
68.reperformance of internal control 重新执行 ~#wq sm
69.audit evidence 审计证据 IyMKV$"
70.substantive procedures 实质性程序 nfc&.(6x<
71.assertions 认定 Rt+s\
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72.esistence 存在 1g
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73.occurrence 发生 %GJ,&b|
74.completeness 完整性 J5429Soo
75.rights and obligations 权利和义务 %0L9)-R
76.valuation and allocation 计价和分摊 ondF
77.cutoff 截止 hW(Mf
78.accuracy 准确性 d>2>mT$U
79.classification 分类
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80.inspection 检查 Q~nc:eWD
81.supervision of counting 监盘 YI|7a#*F
82.observation 观察 leiP/D6s
83.confirmation 函证 jfk`%CEk=
84.computation 计算 z`lDD
85.analytical procedures 分析程序 M5wj79'l"
86.vouch 核对 [^#6.xH
87.trace 追查 A%pcP
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88.audit sampling 审计抽样 _Y=>^K]9K
89.error 误差 4~D?F'o
90.expected error 预期误差 @`)A)
91.population 总体 kA fkQy(~
92.sampling risk 抽样风险 >
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93.non- sampling risk 非抽样风险 Po% V%~
94.sampling unit 抽样单位 3#W>
95.statistical sampling 统计抽样 LG(bdj"NM
96.tolerable error 可容忍误差 c{zQX0
97.the risk of under reliance 信赖不足风险 phd,Jg[
98.the risk of over reliance 信赖过度风险 Ao(Xz$cQfW
99.the risk of incorrect rejection 误拒风险 IF<pT)
100. the risk of incorrect acceptance 误受风险 :2}zovsdj
101.working trial balance 试算平衡表 tv5G']vO\
102.index and cross-referencing 索引和交叉索引 525W;
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103.cash receipt 现金收入 Iell`;
104.cash disbursement 现金支出 _uID3N%
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 ?(H/a-(:v}
107.balance sheet date 资产负债表日 W-2,QVp%
108.net realizable value 可变现净值 YRqIC -_
109.storeroom 仓库 ckS.j)@.c
110.sale invoice 销售发票 [?^,,.Dd
111.price list 价目表 `$7.(.#s
112.positive confirmation request 积极式询证函 O$+0 .
113.negative confirmation request 消极式询证函 abp]qvCV
114.purchase requisition 请购单 IZ/+RO n
115.receiving report 验收报告 P-.>vi^+
116.gross margin 毛利 g ?qm >X
117.manufacturing overhead 制造费用 > X<pzD3u
118.material requisition 领料单 E)7vuWOO
119.inventory-taking 存货盘点 2Gd.B/L6
120.bond certificate 债券 h,"K+$
121.stock certificate 股票 nDhr;/"i
122.audit report 审计报告 ;N#d'E\
123.entity 被审计单位 kZfa8wL]P
124.addressee of the audit report 审计报告的收件人 1^jGSB.%A
125.unqualified opinion 无保留意见 @lRTp
126.qualified opinion 保留意见 ?#da4W
127.disclaimer of opinion 无法表示意见 u1R_u9
128.adverse opinion 否定意见