61.assessed level of material misstatement risk 重大错报风险的评估水平 ?;^5ghY$
62.simall business 小规模企业 `NQ{)N0!
63.accounting system 会计系统 fWj@e"G
64.test of control 控制测试
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65.walk-through test 穿行测试
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66.communication 沟通 ;}D-:J-z_
67.flow chart 流程图 };rm3;~ eg
68.reperformance of internal control 重新执行 3w6&&R9
69.audit evidence 审计证据
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70.substantive procedures 实质性程序
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71.assertions 认定 bEd?^h
72.esistence 存在 8b7;\C~$p
73.occurrence 发生 a%E8(ms37y
74.completeness 完整性 +`| mJa
75.rights and obligations 权利和义务 ds]
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76.valuation and allocation 计价和分摊 ^>^\CP]
77.cutoff 截止 ")ED)&e
78.accuracy 准确性 Ihg~Q4t
79.classification 分类 MKC$;>i
80.inspection 检查 $T),DUYO
81.supervision of counting 监盘 xQo~%wW,?
82.observation 观察 <(YF5Xm6$h
83.confirmation 函证 '00J~j~
84.computation 计算 f*<ps
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85.analytical procedures 分析程序 "y$ qrN-
86.vouch 核对 )Oiev u_"|
87.trace 追查 0wFh%/:
88.audit sampling 审计抽样 &2{]hRM
89.error 误差 s`c?:
90.expected error 预期误差 Sph*1c(R
91.population 总体
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92.sampling risk 抽样风险 \5hw9T&[B
93.non- sampling risk 非抽样风险 ({e7U17[#
94.sampling unit 抽样单位 #V[SQ=>x[
95.statistical sampling 统计抽样 +i=p5d5
96.tolerable error 可容忍误差 JpK[&/C
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97.the risk of under reliance 信赖不足风险 +9zA^0
98.the risk of over reliance 信赖过度风险 =Z`0>R`
99.the risk of incorrect rejection 误拒风险 )b92yP{
100. the risk of incorrect acceptance 误受风险 N@()F&e
101.working trial balance 试算平衡表 *H"aOT^{
102.index and cross-referencing 索引和交叉索引 1Nj=B_T
103.cash receipt 现金收入 6m+W#]^
104.cash disbursement 现金支出 c&*l"
105.bank statement 银行对账单 kOipH |.x
106.bank reconciliation 银行存款余额调节表 EwQae(PpA
107.balance sheet date 资产负债表日 H)5QqZ8
108.net realizable value 可变现净值 =/9<(Tt%m
109.storeroom 仓库 k 4B_W
110.sale invoice 销售发票 ~<,Sh~Ana.
111.price list 价目表 B{aU;{1
112.positive confirmation request 积极式询证函 Dtt-|_EMS
113.negative confirmation request 消极式询证函 yW("G-Nm
114.purchase requisition 请购单 !M(:U,?B
115.receiving report 验收报告 XG&K32_fs
116.gross margin 毛利 El
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117.manufacturing overhead 制造费用 }g{_AiP
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118.material requisition 领料单 "PzP;Br
119.inventory-taking 存货盘点 1lcnRHO
120.bond certificate 债券 M&yqfb[
121.stock certificate 股票 ?Y3@" rdR
122.audit report 审计报告 aZKXD! 4
123.entity 被审计单位 m*oc)x7'
124.addressee of the audit report 审计报告的收件人 |<(t}}X
125.unqualified opinion 无保留意见 yM ,VrUh
126.qualified opinion 保留意见 tU:FX[&?R
127.disclaimer of opinion 无法表示意见 sRq U]i8l
128.adverse opinion 否定意见