61.assessed level of material misstatement risk 重大错报风险的评估水平 s ;EwAd(
62.simall business 小规模企业 2Z K:S+c
63.accounting system 会计系统 kDI(Y=Fg
64.test of control 控制测试 *'4+kj7>
65.walk-through test 穿行测试 cdiDfiE
66.communication 沟通 3Kuu9<0
67.flow chart 流程图 V'?bZcRr~
68.reperformance of internal control 重新执行 6-#<*Pg
69.audit evidence 审计证据 2L"$p?
70.substantive procedures 实质性程序 Pu/X_D-#Gi
71.assertions 认定 29 {Ep
72.esistence 存在 Z Ear~
73.occurrence 发生 g(Q)fw
74.completeness 完整性 QJiU"1
75.rights and obligations 权利和义务 KG9h
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76.valuation and allocation 计价和分摊 DP{kin"4I
77.cutoff 截止 _`3'D`s
78.accuracy 准确性 u~SvR~OE
79.classification 分类 +e
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80.inspection 检查 6[ }~m\cY
81.supervision of counting 监盘 v"wxHro
82.observation 观察 IIrh|>d_7
83.confirmation 函证 GF4k
84.computation 计算 L3}n(KAJj
85.analytical procedures 分析程序 ffyDi 1Q
86.vouch 核对 U9^o"vT
87.trace 追查 n^vL9n_N
88.audit sampling 审计抽样 v:/+OzY
89.error 误差 tuH8!.
90.expected error 预期误差 r\nKJdh;ka
91.population 总体 yQ$
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92.sampling risk 抽样风险 uP|Py.+
93.non- sampling risk 非抽样风险 ' cM2]<
94.sampling unit 抽样单位 R>Q&Ax
95.statistical sampling 统计抽样 v
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96.tolerable error 可容忍误差 Rdb[{Ruxb
97.the risk of under reliance 信赖不足风险 ]`@= ;w
98.the risk of over reliance 信赖过度风险 )@lZ~01~d
99.the risk of incorrect rejection 误拒风险 udw>{3>
100. the risk of incorrect acceptance 误受风险 ;rwjqUDBz
101.working trial balance 试算平衡表 %#5\^4$z|N
102.index and cross-referencing 索引和交叉索引 \3nu &8d
103.cash receipt 现金收入 Y]>!uwn
104.cash disbursement 现金支出 %LI[+#QE
105.bank statement 银行对账单 ]M^k
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106.bank reconciliation 银行存款余额调节表 f@JMDJ
107.balance sheet date 资产负债表日 %{M_\Ae#
108.net realizable value 可变现净值 OYnxEdo7
109.storeroom 仓库 Oz8"s4Y7
110.sale invoice 销售发票 ZiR },F/
111.price list 价目表 )w.+( v(
112.positive confirmation request 积极式询证函 GjVq"S
113.negative confirmation request 消极式询证函 I^}q;L![\
114.purchase requisition 请购单 9, A(|g
115.receiving report 验收报告 >WYiOXYv
116.gross margin 毛利 #eRrVjbo
117.manufacturing overhead 制造费用 6yn34'yw
118.material requisition 领料单 ub/Z'!
119.inventory-taking 存货盘点 FYwMmb
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120.bond certificate 债券 U%.%:'eV=
121.stock certificate 股票 R7'6#2y
122.audit report 审计报告 PhUG}94
123.entity 被审计单位 0`WjM2So
124.addressee of the audit report 审计报告的收件人 7(8i~}
125.unqualified opinion 无保留意见 [w*t(A
126.qualified opinion 保留意见 h?Y->!'
127.disclaimer of opinion 无法表示意见 c>SFttbU
128.adverse opinion 否定意见