61.assessed level of material misstatement risk 重大错报风险的评估水平 5wYYYo=
62.simall business 小规模企业 "{1`~pDj?
63.accounting system 会计系统 : kz*.1
64.test of control 控制测试 +>h}Uz
65.walk-through test 穿行测试 l{ja2brX
66.communication 沟通 cih@:=Qy
67.flow chart 流程图 9W88_rE'e}
68.reperformance of internal control 重新执行 )zz^RB\p
69.audit evidence 审计证据 GTL gj'B
70.substantive procedures 实质性程序 ivDmPHj{
71.assertions 认定 k=1([x
72.esistence 存在 ms2y[b
73.occurrence 发生 jA_wOR7$
74.completeness 完整性 P1KXvc}JGe
75.rights and obligations 权利和义务 I[,tf!
76.valuation and allocation 计价和分摊 \^a(B{
77.cutoff 截止 C4wJSQl_I
78.accuracy 准确性 jN
9|q
79.classification 分类 5Z"IM8?
80.inspection 检查 !=%0
81.supervision of counting 监盘 n+1!/H=d
82.observation 观察 ]5| o8.
83.confirmation 函证 ^f*}]`S
84.computation 计算 `2N&{(
85.analytical procedures 分析程序 n${,r
86.vouch 核对 !lQGoXQ'4
87.trace 追查 /Iht,@%E
88.audit sampling 审计抽样 )c|S)iJ7=z
89.error 误差 ZS&>%G
90.expected error 预期误差 aDEz|>q
91.population 总体 @!k\Ivd
92.sampling risk 抽样风险 n[DQ5l
93.non- sampling risk 非抽样风险 4Ufx,]
94.sampling unit 抽样单位 }*eiG
95.statistical sampling 统计抽样 l{q$[/J~)
96.tolerable error 可容忍误差 XfY~q~f8
97.the risk of under reliance 信赖不足风险 }?[^q
98.the risk of over reliance 信赖过度风险 >d#oJ?goX
99.the risk of incorrect rejection 误拒风险 :lf;CT6$
100. the risk of incorrect acceptance 误受风险 6G2s^P1Dl@
101.working trial balance 试算平衡表 8/q6vk><
102.index and cross-referencing 索引和交叉索引 E.~;
103.cash receipt 现金收入 eyq\a'tyB
104.cash disbursement 现金支出
ybnq;0}$
105.bank statement 银行对账单 { a2Y7\C/
106.bank reconciliation 银行存款余额调节表 h M{&if
107.balance sheet date 资产负债表日 &G63ReW7 @
108.net realizable value 可变现净值 6x18g(KbP
109.storeroom 仓库 CbPCj.MH
110.sale invoice 销售发票 Qa*?iD
111.price list 价目表 &?+ vH
E}
112.positive confirmation request 积极式询证函 9J>b6
113.negative confirmation request 消极式询证函 Qdepzo>E
114.purchase requisition 请购单 j5hM|\]
115.receiving report 验收报告 QG{).|pm
116.gross margin 毛利 Q
I!c= :u
117.manufacturing overhead 制造费用 D2hEI2S
118.material requisition 领料单 _`RzPIS^
119.inventory-taking 存货盘点 "F_o%!l
120.bond certificate 债券 ?l\1n,!:8
121.stock certificate 股票 ~vf&JH'!
122.audit report 审计报告 /48W]a}JS
123.entity 被审计单位 W40GW
124.addressee of the audit report 审计报告的收件人 do3 BI4Q
125.unqualified opinion 无保留意见 nq'vq]]
126.qualified opinion 保留意见 kk`BwRh)d;
127.disclaimer of opinion 无法表示意见 1-z*'Ghys
128.adverse opinion 否定意见