61.assessed level of material misstatement risk 重大错报风险的评估水平 [u,B8DX
62.simall business 小规模企业 PyzWpf
63.accounting system 会计系统 4)Z78H%>
64.test of control 控制测试 JcvK]x
65.walk-through test 穿行测试 aMh2[I
66.communication 沟通 &eK8v]|"W
67.flow chart 流程图 R"=G?d)
68.reperformance of internal control 重新执行 dwB-WF%k
69.audit evidence 审计证据 PNg, bcl
70.substantive procedures 实质性程序 V..m2nQj
71.assertions 认定 Jq/([
72.esistence 存在 %8hhk]m\b>
73.occurrence 发生 ;Q?
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74.completeness 完整性 i#(T?=VPcy
75.rights and obligations 权利和义务 8~}Ti*Urc
76.valuation and allocation 计价和分摊 0^:O:X
77.cutoff 截止 .VTHZvyn
78.accuracy 准确性 19;\:tN
79.classification 分类
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80.inspection 检查 o5. q
81.supervision of counting 监盘 ]U'
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82.observation 观察 WElB,a-RCp
83.confirmation 函证 khW3z*e#
84.computation 计算 a"#5JcR3
85.analytical procedures 分析程序 j/dNRleab
86.vouch 核对 L!-T`R8'c
87.trace 追查 "m
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88.audit sampling 审计抽样 R
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89.error 误差 Y
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90.expected error 预期误差 v3.JG]zLpP
91.population 总体 OC"W=[Myl
92.sampling risk 抽样风险 YadyRUE
93.non- sampling risk 非抽样风险 pkBmAJb@
94.sampling unit 抽样单位 Bam7^g'*!3
95.statistical sampling 统计抽样 IuB0C!'
96.tolerable error 可容忍误差 ^ 8egn|
97.the risk of under reliance 信赖不足风险 O8 k$Uc
98.the risk of over reliance 信赖过度风险 Q6"r^wWx
99.the risk of incorrect rejection 误拒风险 mA3C)V
100. the risk of incorrect acceptance 误受风险 $+:_>n^#/
101.working trial balance 试算平衡表 #Z
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102.index and cross-referencing 索引和交叉索引 :2K0/@<x
103.cash receipt 现金收入 pPeS4$Y
104.cash disbursement 现金支出 sq&$
105.bank statement 银行对账单 z1(rHJd
106.bank reconciliation 银行存款余额调节表 o!\Vk~Vi&
107.balance sheet date 资产负债表日 }|AUV
108.net realizable value 可变现净值 U1J?o#(
109.storeroom 仓库 VT;$:>!+
110.sale invoice 销售发票 ewY+a ,t
111.price list 价目表 cFD(Ap
112.positive confirmation request 积极式询证函 &kYg
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113.negative confirmation request 消极式询证函 ~qc
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114.purchase requisition 请购单 %k5^n0|*
115.receiving report 验收报告 ~/iE
116.gross margin 毛利 &*[T
117.manufacturing overhead 制造费用 *%\z#Bje@
118.material requisition 领料单 8]'qJ;E2
119.inventory-taking 存货盘点 ^Shz[=fd
120.bond certificate 债券 Z5_U D
121.stock certificate 股票 Z?CmD;W
122.audit report 审计报告 ([tbFI}A
123.entity 被审计单位 m7g; psg
124.addressee of the audit report 审计报告的收件人 $(.[b][S
125.unqualified opinion 无保留意见 9q;+ Al^Z
126.qualified opinion 保留意见 JEs?Rm1^.
127.disclaimer of opinion 无法表示意见 ?_
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128.adverse opinion 否定意见