61.assessed level of material misstatement risk 重大错报风险的评估水平 u]z87#4
62.simall business 小规模企业 "-
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63.accounting system 会计系统 p9y@5z
64.test of control 控制测试 #iiXJnG
65.walk-through test 穿行测试 w7%.EA{N
66.communication 沟通 Ylhy Z&a,
67.flow chart 流程图 Z}AhDIw!G
68.reperformance of internal control 重新执行 J*Q+$Ai~
69.audit evidence 审计证据 |muZv!,E
70.substantive procedures 实质性程序 \zT{zO&!
71.assertions 认定 3sK^
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72.esistence 存在 QPyHos`
73.occurrence 发生 1xD?cA\vu
74.completeness 完整性 W]oILL"d
75.rights and obligations 权利和义务 Yh["IhjR
76.valuation and allocation 计价和分摊 ?Q[b1: ;Lm
77.cutoff 截止 LTTMxiq[*
78.accuracy 准确性 #z5
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79.classification 分类 s/0bX
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80.inspection 检查 ;L@p|]fu
81.supervision of counting 监盘 m##_U9O
82.observation 观察 u*m|o8
83.confirmation 函证 "!9FJ Y
84.computation 计算 [OYSNAs*y
85.analytical procedures 分析程序 ,ll<0Atg
86.vouch 核对 rNoCmNm
87.trace 追查 ANRZQpnXQ
88.audit sampling 审计抽样 '!"rE1e
89.error 误差 ;r BbLM`
90.expected error 预期误差 ELZ@0,
91.population 总体 Ms=N+e$n
92.sampling risk 抽样风险 emMk*l,
93.non- sampling risk 非抽样风险 n#S?fsQN
94.sampling unit 抽样单位 %w;wQ_
95.statistical sampling 统计抽样 w
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96.tolerable error 可容忍误差 2@Zw#2|]
97.the risk of under reliance 信赖不足风险 fP/;t61Z
98.the risk of over reliance 信赖过度风险 ~hb;kc3
99.the risk of incorrect rejection 误拒风险 .^wBv
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100. the risk of incorrect acceptance 误受风险 5p>rQq
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101.working trial balance 试算平衡表 f%/6kz
102.index and cross-referencing 索引和交叉索引 7?ILmYBw
103.cash receipt 现金收入 P#9Pq,I
104.cash disbursement 现金支出 C'6c,
105.bank statement 银行对账单 :0kKw=p1R
106.bank reconciliation 银行存款余额调节表 "#8I &xZK
107.balance sheet date 资产负债表日 X2mZ~RB(p
108.net realizable value 可变现净值 ZfibHivz
109.storeroom 仓库 @GWlo\rM6^
110.sale invoice 销售发票 l:OXxHxRi
111.price list 价目表 ?!u9=??
112.positive confirmation request 积极式询证函 *>k6n5%
113.negative confirmation request 消极式询证函 #G\Ae:O
114.purchase requisition 请购单 XZ"oOE0=
115.receiving report 验收报告 sitgz)Ki^
116.gross margin 毛利 F8xu&Vk0:
117.manufacturing overhead 制造费用 r-_-/O"l
118.material requisition 领料单 @o6!
119.inventory-taking 存货盘点 l%
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120.bond certificate 债券 EY@KWs3"H
121.stock certificate 股票 H<"EE15
122.audit report 审计报告 bD=R/yA
123.entity 被审计单位 r_MP[]f|0
124.addressee of the audit report 审计报告的收件人 63'L58O
125.unqualified opinion 无保留意见 P6)d#M
126.qualified opinion 保留意见 "iJAM`Hi
127.disclaimer of opinion 无法表示意见 l%qfaU2
128.adverse opinion 否定意见