61.assessed level of material misstatement risk 重大错报风险的评估水平 d;\x 'h2
62.simall business 小规模企业 mfLS</A
63.accounting system 会计系统 4O[T:9mn0
64.test of control 控制测试 *nD yB.(
65.walk-through test 穿行测试 E,5jY
66.communication 沟通 68R[Lc9q5
67.flow chart 流程图 ' -[
68.reperformance of internal control 重新执行 q%#dx
4z&
69.audit evidence 审计证据 S|Wv1H>
70.substantive procedures 实质性程序 p_=^E*J]
71.assertions 认定 =kohQ d.n
72.esistence 存在 6gfv7V2H
73.occurrence 发生 vWI9ocl`W
74.completeness 完整性 ws4a(1
75.rights and obligations 权利和义务 gPY2Bnw;l
76.valuation and allocation 计价和分摊 <T:u&Ic
77.cutoff 截止 +Ck<tx3h&
78.accuracy 准确性 oT$w14b
79.classification 分类 T>d-f=(9KH
80.inspection 检查 e4Ol:V
81.supervision of counting 监盘 RUm1;MWs
82.observation 观察 {[o=df/
83.confirmation 函证 E>xdJ
84.computation 计算 S/]2Qt#T
85.analytical procedures 分析程序 9f;\fe
86.vouch 核对 K=VYRY
87.trace 追查 n_sCZ6uXEQ
88.audit sampling 审计抽样 ZeF PwW
89.error 误差 $@[6j y
90.expected error 预期误差 i;`rzsRb
91.population 总体 L~SM#?z:ue
92.sampling risk 抽样风险 D_D<N(O
93.non- sampling risk 非抽样风险 F))+a&O
94.sampling unit 抽样单位 >f4H<V-
95.statistical sampling 统计抽样 i3s-l8\\z
96.tolerable error 可容忍误差 OT{wqNI
97.the risk of under reliance 信赖不足风险 Dms6"x2
98.the risk of over reliance 信赖过度风险 W"YFx*W
99.the risk of incorrect rejection 误拒风险 c&IIqT@Gb0
100. the risk of incorrect acceptance 误受风险 eiI}:5~
/g
101.working trial balance 试算平衡表 Hb=4k)-/]
102.index and cross-referencing 索引和交叉索引 cF3V{b|bU
103.cash receipt 现金收入 E"&fT!yi
104.cash disbursement 现金支出 GUE3|
105.bank statement 银行对账单 G%-[vk#]
106.bank reconciliation 银行存款余额调节表 a_w#,^/P
107.balance sheet date 资产负债表日 BftW<1,U^
108.net realizable value 可变现净值 V9NE kS
109.storeroom 仓库 y} AkF2:
110.sale invoice 销售发票 ZY +NKb_
111.price list 价目表 Hq"i0Xm
112.positive confirmation request 积极式询证函 g:`V:kbY$
113.negative confirmation request 消极式询证函 xRq|W4ay
114.purchase requisition 请购单 `] ;*k2
115.receiving report 验收报告 su>GeJiPW
116.gross margin 毛利 w0x,~
117.manufacturing overhead 制造费用 D`,W1Z#
118.material requisition 领料单 L;H(I@p(e
119.inventory-taking 存货盘点 _CDUUr
120.bond certificate 债券 i5w
121.stock certificate 股票 A#RA;Dt:
122.audit report 审计报告 y|Tb&XPD
123.entity 被审计单位 h)7{Cj
124.addressee of the audit report 审计报告的收件人 yYwZZa1
125.unqualified opinion 无保留意见 rePJ4i [y
126.qualified opinion 保留意见 u.x>::i&
127.disclaimer of opinion 无法表示意见 3|8\,fO?
128.adverse opinion 否定意见