61.assessed level of material misstatement risk 重大错报风险的评估水平 |9Ks13?Ck
62.simall business 小规模企业 :9#{p^:o
63.accounting system 会计系统 gi@ji-10
64.test of control 控制测试 iDc|9"|Tf3
65.walk-through test 穿行测试 6FMW g:{
66.communication 沟通 u?Mu*r?
67.flow chart 流程图 IkNt!
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68.reperformance of internal control 重新执行 AiHf?"EVT
69.audit evidence 审计证据 + Z2<spqG
70.substantive procedures 实质性程序 G>>u#>0
71.assertions 认定 FD+PD:cQn
72.esistence 存在 l{m~d!w`a
73.occurrence 发生 {bqKb=nyZ
74.completeness 完整性 $50"3g!Y
75.rights and obligations 权利和义务 +J8/,d
76.valuation and allocation 计价和分摊 $!C+i"q$
77.cutoff 截止 _k.bGYldk
78.accuracy 准确性 -8 =u{n
79.classification 分类 a;(zH*/XK
80.inspection 检查 BG0Mj2
81.supervision of counting 监盘 X`QW(rq
82.observation 观察 !H=k7s
83.confirmation 函证 m>dcb
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84.computation 计算 05I39/T%
85.analytical procedures 分析程序 \OT)KVwO
86.vouch 核对 [Fj+p4*N
87.trace 追查 8'WMspX
88.audit sampling 审计抽样 q)xl$*g
89.error 误差 @Qjl`SL%O^
90.expected error 预期误差 RXS| -_$
91.population 总体 0W%}z}/N
92.sampling risk 抽样风险 I4f
93.non- sampling risk 非抽样风险 _s-HlE?C
94.sampling unit 抽样单位 Rue|<d1
95.statistical sampling 统计抽样 :_,]?n
96.tolerable error 可容忍误差 aX'g9E
97.the risk of under reliance 信赖不足风险 |abst&yp
98.the risk of over reliance 信赖过度风险 lc?mKW9
99.the risk of incorrect rejection 误拒风险 pQ^,. [[
100. the risk of incorrect acceptance 误受风险 TKu68/\)
101.working trial balance 试算平衡表 BI.k On=
102.index and cross-referencing 索引和交叉索引 Bd~cY/M
103.cash receipt 现金收入 giPo;z\c
104.cash disbursement 现金支出 J$9xC{L4
105.bank statement 银行对账单 3_*Xk.
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106.bank reconciliation 银行存款余额调节表 &DQ4=/Z
107.balance sheet date 资产负债表日 \M"^Oe{Dy?
108.net realizable value 可变现净值 6`baQ!xc.
109.storeroom 仓库 hi
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110.sale invoice 销售发票 UtBlP+bE?y
111.price list 价目表 3 [)s;e
112.positive confirmation request 积极式询证函 rjAkpAT
113.negative confirmation request 消极式询证函 ) UDJ[pL@
114.purchase requisition 请购单 f,HzrHax
115.receiving report 验收报告 m9<%v0r
116.gross margin 毛利 ;.Oh88|k
117.manufacturing overhead 制造费用 Tb0;Mbr
118.material requisition 领料单 :&0yf;>v
119.inventory-taking 存货盘点 ncJFB,4
120.bond certificate 债券 }#W`<,*rL.
121.stock certificate 股票 'W?v.W &
122.audit report 审计报告 VXc+Wm*W
123.entity 被审计单位 7l#2,d4
124.addressee of the audit report 审计报告的收件人 m$E^u[
125.unqualified opinion 无保留意见 &e]]F#
126.qualified opinion 保留意见 H(NT|
127.disclaimer of opinion 无法表示意见 k#
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128.adverse opinion 否定意见