61.assessed level of material misstatement risk 重大错报风险的评估水平 oazY?E]}3
62.simall business 小规模企业 X:>,3[hx|
63.accounting system 会计系统 0woLB#v9
64.test of control 控制测试 J$^"cCMr
65.walk-through test 穿行测试 [BTOs4f
66.communication 沟通 8x`EUJ
67.flow chart 流程图 4n0Iw I
68.reperformance of internal control 重新执行 `'E(L&
69.audit evidence 审计证据 8U)*kmq
70.substantive procedures 实质性程序 x+bC\,q
71.assertions 认定 Z [YSET
72.esistence 存在 8b:GyC5L
73.occurrence 发生 M,vCAZ
74.completeness 完整性 nu `R(2/
75.rights and obligations 权利和义务 l+#uQo6cqQ
76.valuation and allocation 计价和分摊 *5KDu$'(e
77.cutoff 截止 Tg@:mw5
78.accuracy 准确性 {nj`>
79.classification 分类 E h+m|A
80.inspection 检查 8dLK5
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81.supervision of counting 监盘 IMSLHwZ
82.observation 观察 q\G7T{t$.
83.confirmation 函证 ?&JKq^9\I
84.computation 计算 O?f?{Jsx
85.analytical procedures 分析程序 $EnBigb!
86.vouch 核对 C/
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87.trace 追查 9>6?tb"f*H
88.audit sampling 审计抽样 v=~+o[
89.error 误差 > ofWHl[-
90.expected error 预期误差 Ys>Z=Eky
91.population 总体 (&1565
92.sampling risk 抽样风险 SQ057V>'=
93.non- sampling risk 非抽样风险 V
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94.sampling unit 抽样单位 ^4C
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95.statistical sampling 统计抽样 gn:&akg
96.tolerable error 可容忍误差 x3l~k Z(
97.the risk of under reliance 信赖不足风险 N (0%C?
98.the risk of over reliance 信赖过度风险 W.c>("gC
99.the risk of incorrect rejection 误拒风险 }_oQg_-7e
100. the risk of incorrect acceptance 误受风险 ' 7H"ezt
101.working trial balance 试算平衡表 &3|l4R\
102.index and cross-referencing 索引和交叉索引 &<EixDi4q
103.cash receipt 现金收入 /], 9N
104.cash disbursement 现金支出 Q"QZ^!zRl
105.bank statement 银行对账单 X`A+/{ H
106.bank reconciliation 银行存款余额调节表 {n{-5Y
107.balance sheet date 资产负债表日 v+~O\v5Q
108.net realizable value 可变现净值 G4^6o[ x
109.storeroom 仓库 r8>Qs RnU%
110.sale invoice 销售发票 s]pNT1,
111.price list 价目表 0*,]`A=
112.positive confirmation request 积极式询证函 bh+m_$X~
113.negative confirmation request 消极式询证函 +ZR>ul-c
114.purchase requisition 请购单 MxqIB(5k
115.receiving report 验收报告 Y+DVwz$
116.gross margin 毛利 n^Q-K}!T/
117.manufacturing overhead 制造费用 ;NF:98
118.material requisition 领料单 V*W H
119.inventory-taking 存货盘点 _2WW0
120.bond certificate 债券 L=gG23U&
121.stock certificate 股票 )T@?.J`
122.audit report 审计报告 )
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123.entity 被审计单位 h\4enu9[RL
124.addressee of the audit report 审计报告的收件人 *-&+;|mM
125.unqualified opinion 无保留意见 L0qL\>#ejr
126.qualified opinion 保留意见 -Np}<O`./
127.disclaimer of opinion 无法表示意见 S;tvt/\!Z
128.adverse opinion 否定意见