61.assessed level of material misstatement risk 重大错报风险的评估水平 W%TQYR
62.simall business 小规模企业
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63.accounting system 会计系统 lK0s=4c{
64.test of control 控制测试 Vzpt(_><
65.walk-through test 穿行测试 Z+ixRch@-s
66.communication 沟通 85'nXYN{d
67.flow chart 流程图 rVY?6OMkd
68.reperformance of internal control 重新执行 vB^uxdt|m
69.audit evidence 审计证据 _}D%iJg#
70.substantive procedures 实质性程序 Rq) 0i}F
71.assertions 认定 WP}ixcq#
72.esistence 存在 _IWxYp
73.occurrence 发生 "u_i[[y
74.completeness 完整性 uS~#4;R
75.rights and obligations 权利和义务 ny)]GvxI
76.valuation and allocation 计价和分摊 ',GV6kt_k
77.cutoff 截止 9z:K1
78.accuracy 准确性 qP7G[%=v
79.classification 分类 3?Lgtkb8
80.inspection 检查 S.{fDcM
81.supervision of counting 监盘 X/l;s
82.observation 观察 ;+sl7qlA4
83.confirmation 函证 </= CZy5w
84.computation 计算 5k]XQxc6_
85.analytical procedures 分析程序 _pW_G1U
86.vouch 核对 WSRy%#
87.trace 追查 Wbe0ZnM]
88.audit sampling 审计抽样 k'Gw!p}
89.error 误差 n@hl2M6.x9
90.expected error 预期误差 D|l,08n"?
91.population 总体 {Bh("wg$Lk
92.sampling risk 抽样风险 % #u.J
93.non- sampling risk 非抽样风险 zN%97q_
94.sampling unit 抽样单位 w]nX?S8
95.statistical sampling 统计抽样 WfZF~$li`
96.tolerable error 可容忍误差 [F+,YV%t
97.the risk of under reliance 信赖不足风险 \@K~L4>
98.the risk of over reliance 信赖过度风险 yYY Nu`
99.the risk of incorrect rejection 误拒风险 Ry?4h\UX5
100. the risk of incorrect acceptance 误受风险 B8 H75sz
101.working trial balance 试算平衡表 mk%b9Ko<F
102.index and cross-referencing 索引和交叉索引 /4*W DiH
103.cash receipt 现金收入 Fi4UaJ3K
104.cash disbursement 现金支出 dy2rkV.z
105.bank statement 银行对账单 ; DDe.f"
106.bank reconciliation 银行存款余额调节表 ?DPHo)w
107.balance sheet date 资产负债表日 OUI6
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108.net realizable value 可变现净值 XV>@B $hu
109.storeroom 仓库 z<B CLP
110.sale invoice 销售发票 EiWd+v,QJQ
111.price list 价目表 CQgcC-)ns]
112.positive confirmation request 积极式询证函 l'6d4
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113.negative confirmation request 消极式询证函 *)'V vu<
114.purchase requisition 请购单 hJf2o
115.receiving report 验收报告 .IgRY\?Q
116.gross margin 毛利 /1d<P! H
117.manufacturing overhead 制造费用 RF?DtNuq
118.material requisition 领料单 NLyXBV[hV
119.inventory-taking 存货盘点 )6-9)pH@)
120.bond certificate 债券 QB&BTT=!
121.stock certificate 股票 vN65T$g7
122.audit report 审计报告 GS;%zdH~
123.entity 被审计单位 | kXm}K
124.addressee of the audit report 审计报告的收件人 )&,{?$ .
125.unqualified opinion 无保留意见 8]bz(
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126.qualified opinion 保留意见 w<NyV8-hL
127.disclaimer of opinion 无法表示意见 \S4SI
128.adverse opinion 否定意见