61.assessed level of material misstatement risk 重大错报风险的评估水平 GAw(mH*
62.simall business 小规模企业 q\Rq!7
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63.accounting system 会计系统 ]]TqP{H
64.test of control 控制测试 :=<0=JE#
65.walk-through test 穿行测试 p&^J=_O
66.communication 沟通 qbiK^gR
67.flow chart 流程图 ]tB@kBi "
68.reperformance of internal control 重新执行 hv>KX
69.audit evidence 审计证据 t<63 8`{kk
70.substantive procedures 实质性程序 T|;@T^
71.assertions 认定 *%\mZ,s"
72.esistence 存在 IkDiT63]I
73.occurrence 发生 {,?ss$L
74.completeness 完整性 X*F_<0RC1
75.rights and obligations 权利和义务 S8" f]5s
76.valuation and allocation 计价和分摊 <sX VW
77.cutoff 截止 H(|AH;?ou
78.accuracy 准确性 +j{Y,t{4
79.classification 分类 A1),el-^5
80.inspection 检查 &nY;=Hv`WY
81.supervision of counting 监盘 (}smW_`5
82.observation 观察 M0L&~p_F
83.confirmation 函证 @g-G
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84.computation 计算 0{+.H_f`
85.analytical procedures 分析程序 Nxk(mec"
86.vouch 核对 rp's
87.trace 追查 E]I$}>k
88.audit sampling 审计抽样 c8Z A5|
89.error 误差 M;jcUX_{
90.expected error 预期误差 Bz /@c)
91.population 总体 }D*yr3b
92.sampling risk 抽样风险 4^*,jS-9g}
93.non- sampling risk 非抽样风险 5\
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94.sampling unit 抽样单位 #HAC*n
95.statistical sampling 统计抽样 Pbn!KX~F~
96.tolerable error 可容忍误差 W.I\J<=V
97.the risk of under reliance 信赖不足风险 y('k`>C
98.the risk of over reliance 信赖过度风险 Kqg!,Sn|
99.the risk of incorrect rejection 误拒风险 PFrfd_s{>\
100. the risk of incorrect acceptance 误受风险 'yY>as
101.working trial balance 试算平衡表 0;<)\Wt=i9
102.index and cross-referencing 索引和交叉索引 mwC=o5O
103.cash receipt 现金收入 jlqv2V7=/
104.cash disbursement 现金支出 bT)]'(Xy
105.bank statement 银行对账单 6C [E
106.bank reconciliation 银行存款余额调节表 &~~wX,6+
107.balance sheet date 资产负债表日 +=BAslk
108.net realizable value 可变现净值 ,.tfWN%t\
109.storeroom 仓库 MHi8E9_O
110.sale invoice 销售发票 PuL<^aJ
111.price list 价目表 =0qpVFvU
112.positive confirmation request 积极式询证函 D`yEwpV^
113.negative confirmation request 消极式询证函 }TB(7bbd;
114.purchase requisition 请购单 R=]d
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115.receiving report 验收报告 IH9.F
116.gross margin 毛利 7N
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117.manufacturing overhead 制造费用 YXW%]Uy+
118.material requisition 领料单 o!c]
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119.inventory-taking 存货盘点 ^oM|<";!?D
120.bond certificate 债券 S( ^.?z
121.stock certificate 股票 YA:nOvd@O
122.audit report 审计报告 r'GP$0rr9!
123.entity 被审计单位 Iu[|<Cx
124.addressee of the audit report 审计报告的收件人 7zemr>sIh
125.unqualified opinion 无保留意见 @?
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126.qualified opinion 保留意见 BlA[ T%
127.disclaimer of opinion 无法表示意见 c{3wk7
128.adverse opinion 否定意见