61.assessed level of material misstatement risk 重大错报风险的评估水平 $PTl{
62.simall business 小规模企业 d C6t+
63.accounting system 会计系统 h8HA^><Xr
64.test of control 控制测试 nAyyjd3!S
65.walk-through test 穿行测试 +4K'KpFzZ
66.communication 沟通 "R-Pe\W
67.flow chart 流程图 w5mSoKb
68.reperformance of internal control 重新执行 It8@Cp.dU
69.audit evidence 审计证据 \eS-wO7%
70.substantive procedures 实质性程序 $p.0[A(N
71.assertions 认定 :UDe\zcd"
72.esistence 存在 Z'y:r2{ql
73.occurrence 发生 (M,*R
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74.completeness 完整性 -}Gk@=$G
75.rights and obligations 权利和义务 y-vBC3
76.valuation and allocation 计价和分摊 ['@R]Si"!
77.cutoff 截止 WO{9S%ck
78.accuracy 准确性 50`<[w<J
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79.classification 分类 S d]`)
80.inspection 检查 }I#,o!)Vd
81.supervision of counting 监盘 *iujJi
82.observation 观察 W
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83.confirmation 函证 uJ%XF*> _D
84.computation 计算 s#V:!
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85.analytical procedures 分析程序 4:qM'z
86.vouch 核对 hgF4PdO1e
87.trace 追查 !T26#>mV
88.audit sampling 审计抽样 l1}HJmom
89.error 误差 mV'^4by
90.expected error 预期误差 `xu/|}
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91.population 总体 <
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92.sampling risk 抽样风险 WJw
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93.non- sampling risk 非抽样风险 Rs1JCP=d8
94.sampling unit 抽样单位 m-}6DN
95.statistical sampling 统计抽样 F$H^W@<w
96.tolerable error 可容忍误差 "?Xb$V7
97.the risk of under reliance 信赖不足风险 9rQw~B<S
98.the risk of over reliance 信赖过度风险 w_^g-P[o-
99.the risk of incorrect rejection 误拒风险 F5/,H:K\
100. the risk of incorrect acceptance 误受风险 iC Z1ARi
101.working trial balance 试算平衡表 c!>",rce
102.index and cross-referencing 索引和交叉索引 |[
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103.cash receipt 现金收入 sBWLgJz?C
104.cash disbursement 现金支出 .5?Md
105.bank statement 银行对账单 ewzZb*\
106.bank reconciliation 银行存款余额调节表 N+0`Jm
107.balance sheet date 资产负债表日 [}=/?(5
108.net realizable value 可变现净值 jRo4+8
109.storeroom 仓库 aG/L'we
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110.sale invoice 销售发票 FR 1se
111.price list 价目表 a gxR
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112.positive confirmation request 积极式询证函 $61*X f+*
113.negative confirmation request 消极式询证函 zrCQEQq
114.purchase requisition 请购单 BJ7m3[lz
115.receiving report 验收报告 ,#QLc
116.gross margin 毛利 +G<9 |-
117.manufacturing overhead 制造费用 RF.8zea{O`
118.material requisition 领料单 d"JI4)%
119.inventory-taking 存货盘点 <{b#nPc!,#
120.bond certificate 债券 N"#=Q=)x
121.stock certificate 股票 %4HpTx
122.audit report 审计报告 1r;.r|
123.entity 被审计单位 Xw[|$#QKM
124.addressee of the audit report 审计报告的收件人 rJ}k!}G
125.unqualified opinion 无保留意见 4?9cyv4H
126.qualified opinion 保留意见 k=qb YGK
127.disclaimer of opinion 无法表示意见 8
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128.adverse opinion 否定意见