61.assessed level of material misstatement risk 重大错报风险的评估水平 ~O0 $Suv
62.simall business 小规模企业 L|:`^M+^w
63.accounting system 会计系统 I\{
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64.test of control 控制测试 7
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65.walk-through test 穿行测试 Y|f[bw
66.communication 沟通 , , OW
67.flow chart 流程图 oy=js -
68.reperformance of internal control 重新执行 =,=A,kI[;
69.audit evidence 审计证据 ?k&Vy
70.substantive procedures 实质性程序 vn!3l1\+J
71.assertions 认定 |(E
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72.esistence 存在 mbxZL<ua
73.occurrence 发生 2!m/
74.completeness 完整性 xp)sBM7A
75.rights and obligations 权利和义务 9G#n 0&wRJ
76.valuation and allocation 计价和分摊 ColV8oVnU
77.cutoff 截止 Q800y??&J
78.accuracy 准确性 u(>^3PJ+
79.classification 分类 rk2j#>l$4
80.inspection 检查 m@2QnA[4
81.supervision of counting 监盘 KNvZm;Q6
82.observation 观察 Uw. `7b>B
83.confirmation 函证 8,4"uuI
84.computation 计算 L^2%1GfE{
85.analytical procedures 分析程序 Lv;^My
86.vouch 核对 4{U T!WIi
87.trace 追查 'Ym9;~(@R
88.audit sampling 审计抽样 D9=KXo^
89.error 误差 *20
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90.expected error 预期误差 qZtzO2Mt
91.population 总体 |!3DPA(_
92.sampling risk 抽样风险 ZF9z~9
93.non- sampling risk 非抽样风险 XkE`U5.
94.sampling unit 抽样单位 l'-Bu(
95.statistical sampling 统计抽样 qFCOUl
96.tolerable error 可容忍误差 B$fPgW-
97.the risk of under reliance 信赖不足风险 KE5kOU;
98.the risk of over reliance 信赖过度风险 a`E#F]
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99.the risk of incorrect rejection 误拒风险 +US!YU
100. the risk of incorrect acceptance 误受风险 9k'7832u
101.working trial balance 试算平衡表 &tLgG4pd
102.index and cross-referencing 索引和交叉索引 _?m(V=z>
103.cash receipt 现金收入 :841qCW
104.cash disbursement 现金支出 %+W{iu[|
105.bank statement 银行对账单 pk$l+sNZ=
106.bank reconciliation 银行存款余额调节表 WdH$JTk1
107.balance sheet date 资产负债表日 {tuYs:
108.net realizable value 可变现净值 _ @NL;w:!
109.storeroom 仓库 o4F2%0gJ
110.sale invoice 销售发票 a
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111.price list 价目表 zII|9y
112.positive confirmation request 积极式询证函 oi&VgnS
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113.negative confirmation request 消极式询证函 D09Sg%w
114.purchase requisition 请购单 P6
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115.receiving report 验收报告 vAF
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116.gross margin 毛利 }I+E\<
117.manufacturing overhead 制造费用 ah4N|zJ>v
118.material requisition 领料单 r"3=44St
119.inventory-taking 存货盘点 /$xU
120.bond certificate 债券 m{Wu"
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121.stock certificate 股票 ,*TmIPNK
122.audit report 审计报告 B:yGS*.tu
123.entity 被审计单位 TTX5EDCrC
124.addressee of the audit report 审计报告的收件人 |/|5UiX7
125.unqualified opinion 无保留意见 5,lEx1{_
126.qualified opinion 保留意见 WtsFz*`)y
127.disclaimer of opinion 无法表示意见 g#pr yYz
128.adverse opinion 否定意见