61.assessed level of material misstatement risk 重大错报风险的评估水平 8uP,#D<wZ
62.simall business 小规模企业 J LT1
0c3
63.accounting system 会计系统 Z[)t34EY"
64.test of control 控制测试 "4<RMYQ
65.walk-through test 穿行测试 *Cz>r}W
66.communication 沟通 }JeGjpAcV
67.flow chart 流程图 @mSdksB
/L
68.reperformance of internal control 重新执行
p^3]Q
69.audit evidence 审计证据 yS[:C
2v
70.substantive procedures 实质性程序 f7Y0L8D
71.assertions 认定 -y5^xR
72.esistence 存在 ({v$!AAv
73.occurrence 发生 (+`pEDD{X
74.completeness 完整性 Q>8F&p?R
75.rights and obligations 权利和义务 $A;jl`ng
76.valuation and allocation 计价和分摊 Iojyku\W.
77.cutoff 截止 )a
AKO`
78.accuracy 准确性 ;P
CnEs
79.classification 分类 V7U&8UPb
80.inspection 检查 cY8XA6
81.supervision of counting 监盘 X;lL$
82.observation 观察 [=7=zV;}4
83.confirmation 函证 UbNA|`H
84.computation 计算 b#`XmB
85.analytical procedures 分析程序 4wjy)VD_
86.vouch 核对 4y\qJw)~U
87.trace 追查 mFfw*,M
88.audit sampling 审计抽样 4[m})X2(
89.error 误差 f4UnLig
90.expected error 预期误差 B>Tfyo
91.population 总体 \X.CYkgK
92.sampling risk 抽样风险 Dk8
O*B
93.non- sampling risk 非抽样风险 $0$'co"
94.sampling unit 抽样单位 ^0)Mc"&{
95.statistical sampling 统计抽样 pRWEBd1U
96.tolerable error 可容忍误差 nGQc;p5;
97.the risk of under reliance 信赖不足风险 `B6*wE-|
98.the risk of over reliance 信赖过度风险 -AnQZy
99.the risk of incorrect rejection 误拒风险 yHhx- `
100. the risk of incorrect acceptance 误受风险 p)6!GdT
101.working trial balance 试算平衡表 'NJGez'b,
102.index and cross-referencing 索引和交叉索引 \d"JYym
103.cash receipt 现金收入 mN^
w?R41m
104.cash disbursement 现金支出 URU,&gy=
105.bank statement 银行对账单 aF*KY<w
106.bank reconciliation 银行存款余额调节表 jf&B5>-x
107.balance sheet date 资产负债表日 V`P8oIOh]
108.net realizable value 可变现净值 DJ_[{WAV
109.storeroom 仓库 YnM&t
;TX
110.sale invoice 销售发票 X$*MxMNs
111.price list 价目表 Y-2IAJHS8
112.positive confirmation request 积极式询证函 NSe Huk
113.negative confirmation request 消极式询证函 ?,s]5
114.purchase requisition 请购单 eTg8I/)%B
115.receiving report 验收报告 di.yh3N$
116.gross margin 毛利 <PLQY
117.manufacturing overhead 制造费用 5k:SD7^b
118.material requisition 领料单 pK` 1pfih
119.inventory-taking 存货盘点 6
/-]
120.bond certificate 债券 MB7UI8
121.stock certificate 股票 6HroKu
122.audit report 审计报告 rA+UftC:p6
123.entity 被审计单位 )6+Z9 9w
124.addressee of the audit report 审计报告的收件人 ~[8n+p+&X
125.unqualified opinion 无保留意见 u<L<o2
126.qualified opinion 保留意见 wnioIpRkh
127.disclaimer of opinion 无法表示意见 mJxr"cwHl
128.adverse opinion 否定意见