61.assessed level of material misstatement risk 重大错报风险的评估水平 v()
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62.simall business 小规模企业 ;S+UD~i[Bu
63.accounting system 会计系统 4Dd@&N
64.test of control 控制测试 \v7->Sy8
65.walk-through test 穿行测试 J$9`[^pV
66.communication 沟通 c ilo8x`
67.flow chart 流程图 r2KfZ>tWg"
68.reperformance of internal control 重新执行 [M:ag_rm+f
69.audit evidence 审计证据 zz4TJ('
70.substantive procedures 实质性程序 J%_m`?
71.assertions 认定 '<Nhq_u{
72.esistence 存在 W%3<"'eP
73.occurrence 发生 ?`m#Y&Oi
74.completeness 完整性 yuTSzl25,/
75.rights and obligations 权利和义务 M
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76.valuation and allocation 计价和分摊 sj"zgE)
77.cutoff 截止 cqP)1V]
78.accuracy 准确性 Q]Kc<[E
79.classification 分类 v/W\k.?q
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80.inspection 检查 PrA?e{B5m
81.supervision of counting 监盘 4Nz@s^9
82.observation 观察 ;zMZ+GZ?;+
83.confirmation 函证
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84.computation 计算 *bi!iz5F
85.analytical procedures 分析程序 oWJ0>)
86.vouch 核对 Hr?_`:
87.trace 追查 t`b!3U>I
88.audit sampling 审计抽样 <{t*yMr
89.error 误差 /-in:gX8
90.expected error 预期误差 T^"-;
91.population 总体 Ia>07av
92.sampling risk 抽样风险 ,KT[ }P7
93.non- sampling risk 非抽样风险 \`FpBE_e)
94.sampling unit 抽样单位 !$q *~F"S
95.statistical sampling 统计抽样 ,'7 X|z/_>
96.tolerable error 可容忍误差 q+KGQ*
97.the risk of under reliance 信赖不足风险 2J>v4EWC
98.the risk of over reliance 信赖过度风险 |%V-|\GJ~j
99.the risk of incorrect rejection 误拒风险 +>w %j&B
100. the risk of incorrect acceptance 误受风险 RotWMGNK
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 vr:5+wew
103.cash receipt 现金收入 d*M:PjG@
104.cash disbursement 现金支出 T>$S&U
105.bank statement 银行对账单 q6A"+w,N
106.bank reconciliation 银行存款余额调节表 5a0&LNm
107.balance sheet date 资产负债表日 ##_`)/t,
108.net realizable value 可变现净值 ><l|&&e-
109.storeroom 仓库 [EdX6
110.sale invoice 销售发票 j'2:z#
111.price list 价目表 lRy^Wp
112.positive confirmation request 积极式询证函 bL6, fUS
113.negative confirmation request 消极式询证函 AW6 "1(D
114.purchase requisition 请购单 >EVY,
115.receiving report 验收报告 d=*&=r0!C{
116.gross margin 毛利 y3^>a5z!x
117.manufacturing overhead 制造费用 jDyG~de
118.material requisition 领料单
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119.inventory-taking 存货盘点 ?y1G,0,
120.bond certificate 债券 T@{}!
121.stock certificate 股票 xE0'eC5n^
122.audit report 审计报告 B%L dH
123.entity 被审计单位 (8XP7c]5
124.addressee of the audit report 审计报告的收件人 7uI~Xo?N
125.unqualified opinion 无保留意见 +nOa&d\
126.qualified opinion 保留意见 Omkpjr(1
127.disclaimer of opinion 无法表示意见 `S&.gPE2
128.adverse opinion 否定意见