61.assessed level of material misstatement risk 重大错报风险的评估水平 3c%_RI.
62.simall business 小规模企业 }#r awVe=
63.accounting system 会计系统 @eJ6UML"
64.test of control 控制测试 5o6
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65.walk-through test 穿行测试 +Tt.5>N
66.communication 沟通 P{,A% t
67.flow chart 流程图 J6J">
68.reperformance of internal control 重新执行 kx?f, ^-
69.audit evidence 审计证据 {8I,uQO
70.substantive procedures 实质性程序 O!!N@Q2g
71.assertions 认定 &%]v0QK
72.esistence 存在 p$=Z0p4%LL
73.occurrence 发生 /:tzSKq}
74.completeness 完整性 =MU(!`
75.rights and obligations 权利和义务 OxQ 5P;O
76.valuation and allocation 计价和分摊 &@K6;T
77.cutoff 截止 B"YN+So
78.accuracy 准确性 3xk_ZK82
79.classification 分类 QLH!> 9Ch
80.inspection 检查 +T\<oj%}2
81.supervision of counting 监盘 !(Ymc_s
82.observation 观察 |LW5dtQ
83.confirmation 函证 L{&>,ww
84.computation 计算 N5c*#lHI
85.analytical procedures 分析程序 m%0
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86.vouch 核对 z3Yi$*q <
87.trace 追查 IL g o:xQ
88.audit sampling 审计抽样 0W0GSDx
89.error 误差 eC"k-a8j+
90.expected error 预期误差 5o0n4W
91.population 总体 =+LIGHIt
92.sampling risk 抽样风险 uwQgu!|x
93.non- sampling risk 非抽样风险 AyWdJ<OU
94.sampling unit 抽样单位 lz!(OO,g
95.statistical sampling 统计抽样 wz1nV}
96.tolerable error 可容忍误差 No"i6R+
97.the risk of under reliance 信赖不足风险 p5jR;nOZ%l
98.the risk of over reliance 信赖过度风险 8 :WN@
99.the risk of incorrect rejection 误拒风险 Ni8%K6]z
100. the risk of incorrect acceptance 误受风险 L(bDk'zi
101.working trial balance 试算平衡表 O=t~.]))
102.index and cross-referencing 索引和交叉索引 WH4rZ }Z`
103.cash receipt 现金收入 118lb]
104.cash disbursement 现金支出 43E)ltR=]
105.bank statement 银行对账单 Z^]jy>dj
106.bank reconciliation 银行存款余额调节表 /O<~n%< G
107.balance sheet date 资产负债表日 8nng^
108.net realizable value 可变现净值 r95,X!
109.storeroom 仓库 7m
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110.sale invoice 销售发票 V@]SKbK}wN
111.price list 价目表 X&HYWH'@,
112.positive confirmation request 积极式询证函 hP8w3gl_
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 0J^Z)U>j
115.receiving report 验收报告 *Lxt{z`9
116.gross margin 毛利 *=O]^|]2
117.manufacturing overhead 制造费用 L){V(*K '
118.material requisition 领料单 pfu"vo(t_
119.inventory-taking 存货盘点 g%tUk M
120.bond certificate 债券 p6NPWaBR
121.stock certificate 股票 q6N{N>-D
122.audit report 审计报告 ?A;RTM
123.entity 被审计单位 k-a1^K3
124.addressee of the audit report 审计报告的收件人 ZV:df 6S
125.unqualified opinion 无保留意见 @54$IhhT~
126.qualified opinion 保留意见 oQrfrA&=M
127.disclaimer of opinion 无法表示意见 p2Gd6v.t
128.adverse opinion 否定意见