61.assessed level of material misstatement risk 重大错报风险的评估水平 X#W6;?Z\
62.simall business 小规模企业 (-o}'l'mo
63.accounting system 会计系统 %Zeb#//Jz
64.test of control 控制测试 ju.`c->k"
65.walk-through test 穿行测试 !bW^G}
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66.communication 沟通 n>o=RQ2
67.flow chart 流程图 pB VzmQF
68.reperformance of internal control 重新执行 HS.eK#:N
69.audit evidence 审计证据 `y"a>gHC
70.substantive procedures 实质性程序 XU['lr&,W
71.assertions 认定 YEiw!
72.esistence 存在 I'J-)D`
73.occurrence 发生 JFRbWQ0
74.completeness 完整性 vA?3kfL|#
75.rights and obligations 权利和义务 ;P8.U(
76.valuation and allocation 计价和分摊 P$__c{1\
77.cutoff 截止 t,5AoK/NL9
78.accuracy 准确性 0sq?>$~Kc*
79.classification 分类 f1\mE~#}
80.inspection 检查 CT.hBz
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81.supervision of counting 监盘 w\JTMS$
82.observation 观察
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83.confirmation 函证 ?R@u'4yK
84.computation 计算 Tn'o$J
85.analytical procedures 分析程序 EP{ji"/7[
86.vouch 核对 ^Y"|2 :
87.trace 追查 `:gXQmt
88.audit sampling 审计抽样 BS?rKtdm(
89.error 误差 TaG(sRI
90.expected error 预期误差 9 KU3)%U
91.population 总体 J32"Ytdo<
92.sampling risk 抽样风险 aqP"Y9l
93.non- sampling risk 非抽样风险 m4 c2WY6k
94.sampling unit 抽样单位 SQdK`]4
95.statistical sampling 统计抽样 xn<x/e
96.tolerable error 可容忍误差 D'Kiy
97.the risk of under reliance 信赖不足风险 :<6gP(
98.the risk of over reliance 信赖过度风险 r#mH[|@W~
99.the risk of incorrect rejection 误拒风险 KctbNMU]k
100. the risk of incorrect acceptance 误受风险 U uSCqI};
101.working trial balance 试算平衡表 _dVA^m
102.index and cross-referencing 索引和交叉索引 ib(4Y%U6~
103.cash receipt 现金收入 zrA=?[
104.cash disbursement 现金支出 JPe<qf-
105.bank statement 银行对账单 p+F>+OQ*
106.bank reconciliation 银行存款余额调节表 c*V/2"
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107.balance sheet date 资产负债表日 /,9n1|FrG
108.net realizable value 可变现净值 ?2S<D5MSb
109.storeroom 仓库 kI
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110.sale invoice 销售发票 1[(/{CClB
111.price list 价目表 X<:Zx#J?i
112.positive confirmation request 积极式询证函 P7qzZ
113.negative confirmation request 消极式询证函 Tu=~iQ
114.purchase requisition 请购单 Z"9D1Uk
115.receiving report 验收报告 5Noy~;
116.gross margin 毛利 ov Wm}!r
117.manufacturing overhead 制造费用 hhJ>>G4R2
118.material requisition 领料单 P\2x9T
119.inventory-taking 存货盘点 .#Lu/w' -M
120.bond certificate 债券 !h+VbZ
121.stock certificate 股票 -pN'r/$3V
122.audit report 审计报告 o[k,{`M0
123.entity 被审计单位 eq4Yc*|9
124.addressee of the audit report 审计报告的收件人 ghaO#kI
125.unqualified opinion 无保留意见 ej]>*n
126.qualified opinion 保留意见 p~<d8n4UH
127.disclaimer of opinion 无法表示意见 %xN91j["
128.adverse opinion 否定意见