61.assessed level of material misstatement risk 重大错报风险的评估水平 m#grtmyMrI
62.simall business 小规模企业 r,[vXxMy(;
63.accounting system 会计系统 6LNm>O
64.test of control 控制测试 \hv*`ukF
65.walk-through test 穿行测试 7EQ
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66.communication 沟通 .;/@k%>
67.flow chart 流程图 /LPSI^l!m
68.reperformance of internal control 重新执行 ]Ny. gu
69.audit evidence 审计证据 Yt0
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70.substantive procedures 实质性程序 y9Yh%M(
71.assertions 认定 U
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72.esistence 存在 w/h?, L|
73.occurrence 发生 xI}]q%V
74.completeness 完整性 /bfsC&
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75.rights and obligations 权利和义务 N''9Bt+:
76.valuation and allocation 计价和分摊 G80d!*7
77.cutoff 截止 )q&uvfQ1(
78.accuracy 准确性 E-.M+[
79.classification 分类 gPQ2i])"Q
80.inspection 检查 M6pGf_qt
81.supervision of counting 监盘 l'B`f)
82.observation 观察 W O|2x0K
83.confirmation 函证 *1Nz
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84.computation 计算 Maf!,/U4
85.analytical procedures 分析程序 N}>`Xm5'
86.vouch 核对 @e$zEj5
87.trace 追查 L$i&>cF\_>
88.audit sampling 审计抽样 l')?w]|
89.error 误差 %CD}A%~
90.expected error 预期误差 ;u!>( QQ
91.population 总体 Z fL\3Mn
92.sampling risk 抽样风险 ^|>vK,q$I
93.non- sampling risk 非抽样风险 f{^C+t{r
94.sampling unit 抽样单位 gqyQ Zew
95.statistical sampling 统计抽样 xh_6@}D2J
96.tolerable error 可容忍误差 7=Ew[MOmM
97.the risk of under reliance 信赖不足风险 `<b 3e(A
98.the risk of over reliance 信赖过度风险 cDm_QYQ
99.the risk of incorrect rejection 误拒风险 x_2
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100. the risk of incorrect acceptance 误受风险 )z2Tm4>iql
101.working trial balance 试算平衡表 ) i.p[
102.index and cross-referencing 索引和交叉索引 % ]r@vjeyd
103.cash receipt 现金收入 EAj2uV
104.cash disbursement 现金支出 9_KUUA
105.bank statement 银行对账单 UT==x<
106.bank reconciliation 银行存款余额调节表 e@NS=U` <
107.balance sheet date 资产负债表日 PG&@.KY
108.net realizable value 可变现净值 "9&6bBa
109.storeroom 仓库 v&xk?F?WU,
110.sale invoice 销售发票 ,DXNq`24
111.price list 价目表 BqCBH!^x
112.positive confirmation request 积极式询证函 QVb@/
113.negative confirmation request 消极式询证函 "'^#I_*Mf
114.purchase requisition 请购单 -9.S?N'T>;
115.receiving report 验收报告 daGGgSbh
116.gross margin 毛利 ~BD VmQa
117.manufacturing overhead 制造费用 Do=*bZ;A
118.material requisition 领料单 [ -{L@
119.inventory-taking 存货盘点 xzz[!yJjG
120.bond certificate 债券 ]y2(ZTNTs
121.stock certificate 股票 `5=0f}E
122.audit report 审计报告 RUlM""@b
123.entity 被审计单位 2oGl"3/p
124.addressee of the audit report 审计报告的收件人 vd9l1"S
125.unqualified opinion 无保留意见 N&-d8
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126.qualified opinion 保留意见 B&O931E7
127.disclaimer of opinion 无法表示意见 FxTOc@<
128.adverse opinion 否定意见