61.assessed level of material misstatement risk 重大错报风险的评估水平 bEQ- ?X%7
62.simall business 小规模企业 JJ_Z{
63.accounting system 会计系统 I#O"<0
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64.test of control 控制测试 0!0e
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65.walk-through test 穿行测试 M."/"hV`-
66.communication 沟通 xRXvTNEg
67.flow chart 流程图 'b}RFzEn
68.reperformance of internal control 重新执行 e"eIQI|N
69.audit evidence 审计证据 OQKg/1
70.substantive procedures 实质性程序 7]T(=gg /
71.assertions 认定 j8[U}~*^
72.esistence 存在 la-:"gKC
73.occurrence 发生 uK"FopUJ4i
74.completeness 完整性
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75.rights and obligations 权利和义务 !o_eK\p
76.valuation and allocation 计价和分摊 #!UJY%c~
77.cutoff 截止 q@[F|EF=
78.accuracy 准确性 ^
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79.classification 分类 s=jYQ5nv
80.inspection 检查 *P`wuXn}
81.supervision of counting 监盘 #\m.3!Hcr
82.observation 观察 SF,:jpt`Z+
83.confirmation 函证 : q%1Vi
84.computation 计算 W7
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85.analytical procedures 分析程序 ui#nN
86.vouch 核对 >L4F'#I
87.trace 追查 kG!hqj
88.audit sampling 审计抽样 DH+kp$,}
89.error 误差 r/ g{j
90.expected error 预期误差 "D_:`@V(
91.population 总体 PLs`Ci|`
92.sampling risk 抽样风险 $Uy+]9
93.non- sampling risk 非抽样风险 cRrJZ9
94.sampling unit 抽样单位 _1G/qHf^S
95.statistical sampling 统计抽样 a_5s'Dh
96.tolerable error 可容忍误差 Ul]7IUzsu
97.the risk of under reliance 信赖不足风险 s
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98.the risk of over reliance 信赖过度风险 87l*Y|osP
99.the risk of incorrect rejection 误拒风险 $RY GAh
100. the risk of incorrect acceptance 误受风险 54>0Dv??H
101.working trial balance 试算平衡表 jwE=
102.index and cross-referencing 索引和交叉索引 qX-5/;n
103.cash receipt 现金收入 e3CFW_p
104.cash disbursement 现金支出 Sj(>G;
105.bank statement 银行对账单 ^\O*e)#*
106.bank reconciliation 银行存款余额调节表 aQx6;PC
107.balance sheet date 资产负债表日 :K2
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108.net realizable value 可变现净值 ^il$t]X5-
109.storeroom 仓库 ZXYyG`3+
110.sale invoice 销售发票 %pjeA[-m#
111.price list 价目表 V
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112.positive confirmation request 积极式询证函 \^ds
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113.negative confirmation request 消极式询证函 }a5TY("d9H
114.purchase requisition 请购单 v;
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115.receiving report 验收报告 `0]N#G
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116.gross margin 毛利 ]
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117.manufacturing overhead 制造费用 A)n_ST0
118.material requisition 领料单 }9
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119.inventory-taking 存货盘点 @PNgqjd
120.bond certificate 债券 -9{N7H
121.stock certificate 股票 |Sjy
122.audit report 审计报告 aanS^t0
123.entity 被审计单位 pIK:$eN!/
124.addressee of the audit report 审计报告的收件人 Pa d)|
125.unqualified opinion 无保留意见 Ff/Ap&0+
126.qualified opinion 保留意见 q6-o!>dLQ
127.disclaimer of opinion 无法表示意见 (VMCVZ
128.adverse opinion 否定意见