61.assessed level of material misstatement risk 重大错报风险的评估水平 u?g&(h
62.simall business 小规模企业 G`Z<a
63.accounting system 会计系统 r ?<kWR?w
64.test of control 控制测试 cR,'aX
65.walk-through test 穿行测试 TA:uB[Ji
66.communication 沟通 ^;9l3P{
67.flow chart 流程图 q8;MPXSG3
68.reperformance of internal control 重新执行 x*=m'IM[
69.audit evidence 审计证据 P/^@t+KC
70.substantive procedures 实质性程序 x >tm[k
71.assertions 认定 eOkiB!G.
72.esistence 存在 jvD_{r
73.occurrence 发生 ~RwoktO
74.completeness 完整性 aJF/y3
75.rights and obligations 权利和义务 *QIYq
76.valuation and allocation 计价和分摊 v6[VdWOx5
77.cutoff 截止 \.p;
4V&
78.accuracy 准确性 5JK'2J&
79.classification 分类 *PB /I4>{
80.inspection 检查 1[#sHj$Na`
81.supervision of counting 监盘
NXDkGO/*
82.observation 观察 }|N88PN
83.confirmation 函证 2Ub-ufkU
84.computation 计算 S'w}Ir
85.analytical procedures 分析程序 GO@<?>K
86.vouch 核对 55UPd#E'
87.trace 追查 _3wK: T{:
88.audit sampling 审计抽样 .3XiL=^~Qp
89.error 误差 r$'.$k\
90.expected error 预期误差 Nh/i'q/
91.population 总体 A{k1MA<F6
92.sampling risk 抽样风险 Y6hV
;[\F
93.non- sampling risk 非抽样风险 m|x_++3
94.sampling unit 抽样单位 ZWzr8oY)
95.statistical sampling 统计抽样 d#$Pf=}
96.tolerable error 可容忍误差 !Fxn1Z,
97.the risk of under reliance 信赖不足风险 8t, &dq
98.the risk of over reliance 信赖过度风险 ggkz
fg &
99.the risk of incorrect rejection 误拒风险 N#)Klq87z
100. the risk of incorrect acceptance 误受风险 Kb;Pd!Q
101.working trial balance 试算平衡表 ZNk[Jn
[.
102.index and cross-referencing 索引和交叉索引 `.3.n8V
103.cash receipt 现金收入 G %\/[
B
104.cash disbursement 现金支出 d)D!np=
105.bank statement 银行对账单 8'bZR]
106.bank reconciliation 银行存款余额调节表 z8%qCq
107.balance sheet date 资产负债表日 -MsL>F.]
108.net realizable value 可变现净值 "rEfhzmyF
109.storeroom 仓库 e Y^zs0
110.sale invoice 销售发票 x?u@
j7[
111.price list 价目表 J kAd3ls
112.positive confirmation request 积极式询证函 D+! S\~u
113.negative confirmation request 消极式询证函 \ Ucv<S
114.purchase requisition 请购单 H.C*IL9
115.receiving report 验收报告 \w1',"l`
116.gross margin 毛利 u2$.EM/iae
117.manufacturing overhead 制造费用 4}cxSl]jf!
118.material requisition 领料单 !+z^VcV
119.inventory-taking 存货盘点 J|be'V#]1
120.bond certificate 债券
?$tD
121.stock certificate 股票
cC|
122.audit report 审计报告 h05FR[</
123.entity 被审计单位 1q5S"=+W[
124.addressee of the audit report 审计报告的收件人 7IkEud
125.unqualified opinion 无保留意见 @OUBo;/
126.qualified opinion 保留意见 m-;8O /
127.disclaimer of opinion 无法表示意见 ,O-_Pv
128.adverse opinion 否定意见