61.assessed level of material misstatement risk 重大错报风险的评估水平 +1>\o|RF
62.simall business 小规模企业 I7?s+vyds
63.accounting system 会计系统 T&u25"QOf
64.test of control 控制测试 6T-iBJT
65.walk-through test 穿行测试 rPkPQn:
66.communication 沟通 m?O"LGBB=
67.flow chart 流程图 3
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68.reperformance of internal control 重新执行 ,.TwM;w=
69.audit evidence 审计证据 4\iy{1{E,C
70.substantive procedures 实质性程序 \$Aw[
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71.assertions 认定 Dy^A??A[E}
72.esistence 存在 6UAw9
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73.occurrence 发生 l(uV@_3
74.completeness 完整性 oRQ(l I>
75.rights and obligations 权利和义务 5Tiap8x+<
76.valuation and allocation 计价和分摊 7~2V5@{<
77.cutoff 截止 oG'
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78.accuracy 准确性 KDu~,P]
79.classification 分类 R/ 3#(5
80.inspection 检查 Tk:%YS;=
81.supervision of counting 监盘 qd@Fb*
82.observation 观察 !DZ4C.
83.confirmation 函证 }-%:!*bLj
84.computation 计算 VNHt ]Ewj
85.analytical procedures 分析程序 0wZAsG"Bg
86.vouch 核对 wOr pp3I
87.trace 追查 YnW,6U['{g
88.audit sampling 审计抽样 9}#9i^%}
89.error 误差 GpGq' 8|(
90.expected error 预期误差 +9]CGYj
91.population 总体 by*v($
92.sampling risk 抽样风险 iuHs.k<z
93.non- sampling risk 非抽样风险 }080=E
94.sampling unit 抽样单位 C0-,<X
95.statistical sampling 统计抽样 h45RwQ5Z
96.tolerable error 可容忍误差 *%jd>e7d
97.the risk of under reliance 信赖不足风险 i$dF0.}Q
98.the risk of over reliance 信赖过度风险 j\TS:F^z
99.the risk of incorrect rejection 误拒风险 3TF'[(K=
100. the risk of incorrect acceptance 误受风险 V2BsvR`
101.working trial balance 试算平衡表 cPg$*,]
102.index and cross-referencing 索引和交叉索引 0&2eiMKG?n
103.cash receipt 现金收入 S@6 :H"
104.cash disbursement 现金支出 {!37w[s~
105.bank statement 银行对账单 % QI6`@Y"
106.bank reconciliation 银行存款余额调节表 )d7U3i
107.balance sheet date 资产负债表日 HVaKy+RU
108.net realizable value 可变现净值 1j\wvPLr
109.storeroom 仓库 QI{<q<
110.sale invoice 销售发票 &WHK|bl
111.price list 价目表
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112.positive confirmation request 积极式询证函 apd"p{
113.negative confirmation request 消极式询证函 *Fz#x{zt
114.purchase requisition 请购单 AS]jJc^
115.receiving report 验收报告 W
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116.gross margin 毛利 ;7bY>zc(w
117.manufacturing overhead 制造费用 n_1,-(t
118.material requisition 领料单 -r@/8"
119.inventory-taking 存货盘点 k{ibD5B
120.bond certificate 债券 'Z`fZ5q
121.stock certificate 股票 y>|AX/n
122.audit report 审计报告 $Y<(~E$FX
123.entity 被审计单位 TTm
124.addressee of the audit report 审计报告的收件人 x(bM
125.unqualified opinion 无保留意见 0uO<7IW9
126.qualified opinion 保留意见 "MU)8$d
127.disclaimer of opinion 无法表示意见 sZYTpZgW4L
128.adverse opinion 否定意见