61.assessed level of material misstatement risk 重大错报风险的评估水平 XLEEd?Vct9
62.simall business 小规模企业 P`/;3u/P
63.accounting system 会计系统 ~U] "dbQ
64.test of control 控制测试 1 &24:&
65.walk-through test 穿行测试 >FO4]
66.communication 沟通 _lWC)bv`
67.flow chart 流程图 d~i WV6Va
68.reperformance of internal control 重新执行 ,EkzBVgo
69.audit evidence 审计证据 ~vqVASUc,
70.substantive procedures 实质性程序 zV)(i<Q
71.assertions 认定 3AKT>Wy =
72.esistence 存在 ~7!=<M
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73.occurrence 发生
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74.completeness 完整性 &h(>jY7
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75.rights and obligations 权利和义务 XRZj+muTZ
76.valuation and allocation 计价和分摊 "gm[q."n<
77.cutoff 截止 fkLI$Cl
78.accuracy 准确性
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79.classification 分类 M^q< qS>d
80.inspection 检查 !+sC'/
81.supervision of counting 监盘 G`n|fuv
82.observation 观察 #[|~m;K(w
83.confirmation 函证 )7$1Da|.
84.computation 计算 -s?f <
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85.analytical procedures 分析程序 7_OC&hhL
86.vouch 核对 f`ro{p
87.trace 追查 ``;.Oy6jS
88.audit sampling 审计抽样 r[doN
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89.error 误差 4LG[i}u.N
90.expected error 预期误差 |l4tR
91.population 总体 ~q5aMy d<
92.sampling risk 抽样风险 1D*oXE9Ig
93.non- sampling risk 非抽样风险 r7Vt,{4/
94.sampling unit 抽样单位 `SFA`B)[5@
95.statistical sampling 统计抽样 C%2BDj
96.tolerable error 可容忍误差 dTV4 Q`Z
97.the risk of under reliance 信赖不足风险 k#eH
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98.the risk of over reliance 信赖过度风险 LtIR)EtB]
99.the risk of incorrect rejection 误拒风险 CbvP1*1
100. the risk of incorrect acceptance 误受风险 v'Y0|9c
101.working trial balance 试算平衡表 R07]{
102.index and cross-referencing 索引和交叉索引 \a#{Y/j3
103.cash receipt 现金收入 / @v V^!#1
104.cash disbursement 现金支出 ?*oBevUnCY
105.bank statement 银行对账单 OD@k9I[
106.bank reconciliation 银行存款余额调节表 U yb -feG
107.balance sheet date 资产负债表日 U0ZT9/4
108.net realizable value 可变现净值 ro& /
109.storeroom 仓库 .uh>S!X, ]
110.sale invoice 销售发票 fL^$G;_?3
111.price list 价目表 yL
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112.positive confirmation request 积极式询证函 7
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113.negative confirmation request 消极式询证函 k.."_4
114.purchase requisition 请购单 #mIgk'kW<
115.receiving report 验收报告 ZVelKI8>
116.gross margin 毛利 ?-Qq\D^+
117.manufacturing overhead 制造费用 Mb!b0
118.material requisition 领料单 Arr(rM
119.inventory-taking 存货盘点 CXQ +h
120.bond certificate 债券 1>c^-"#e^
121.stock certificate 股票 Vn=K5nm
122.audit report 审计报告 o+],L_Ab
123.entity 被审计单位 jv;8Mm
124.addressee of the audit report 审计报告的收件人 {"dvU"y)\
125.unqualified opinion 无保留意见 !:]/MpQ ?
126.qualified opinion 保留意见 D'8xP %P
127.disclaimer of opinion 无法表示意见 yG'
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128.adverse opinion 否定意见