61.assessed level of material misstatement risk 重大错报风险的评估水平 \dcdw*v@
62.simall business 小规模企业 X|b2c+I
63.accounting system 会计系统 !>n|c$=;qk
64.test of control 控制测试 "MnSJ2
65.walk-through test 穿行测试 s+,&|;Q
66.communication 沟通 0xCz'mJ
67.flow chart 流程图 ,Ff n)+
68.reperformance of internal control 重新执行 sDC*J\X
69.audit evidence 审计证据 .9h)bf+
70.substantive procedures 实质性程序 L8&D(wh/f
71.assertions 认定 )(m0cP{7
72.esistence 存在 m`6VKp{YD
73.occurrence 发生 >A}0Ho
74.completeness 完整性 |~K(F<;j
75.rights and obligations 权利和义务 ~W03{9(Vp8
76.valuation and allocation 计价和分摊 oNM
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77.cutoff 截止 %NajFjBI
78.accuracy 准确性 /L v1$~
79.classification 分类 e1/sqXWo
80.inspection 检查 &yIGr`;
81.supervision of counting 监盘 g97]Y1g
82.observation 观察 SfB8!V|;
83.confirmation 函证 zO~9zlik
84.computation 计算 *Zbuq8>
85.analytical procedures 分析程序 t-7og;^8k
86.vouch 核对 ^jD1vUL 2:
87.trace 追查 DlTR|(AL
88.audit sampling 审计抽样 rzeLx Wt
89.error 误差 >w|*ei:@S
90.expected error 预期误差 =X(%Svnp
91.population 总体 g"hJ{{<
92.sampling risk 抽样风险 E m{aM
93.non- sampling risk 非抽样风险 )oU)}asY
94.sampling unit 抽样单位 TDNf)Mm
95.statistical sampling 统计抽样 t'1Y@e
96.tolerable error 可容忍误差 9}P"
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97.the risk of under reliance 信赖不足风险 vF4]u
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98.the risk of over reliance 信赖过度风险
v]"L]/"
99.the risk of incorrect rejection 误拒风险 qp p/8M
100. the risk of incorrect acceptance 误受风险 x,8<tSW)Z
101.working trial balance 试算平衡表 h#qN+qt}
102.index and cross-referencing 索引和交叉索引 jz'<
103.cash receipt 现金收入 u\1>gDI )|
104.cash disbursement 现金支出 DN8}glVxV
105.bank statement 银行对账单 @ -:]P8
106.bank reconciliation 银行存款余额调节表 \9{F5Sz
107.balance sheet date 资产负债表日 Ev9> @~^
108.net realizable value 可变现净值 'Ot,H_pE
109.storeroom 仓库 4n0xE[-
110.sale invoice 销售发票 oxz{ ejd{
111.price list 价目表 {i [y9
112.positive confirmation request 积极式询证函 gfa[4
z
113.negative confirmation request 消极式询证函 #8h;Bj
114.purchase requisition 请购单 v?:: |{
115.receiving report 验收报告 bzZ>ly
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116.gross margin 毛利 \3XqHf3|o
117.manufacturing overhead 制造费用 [A2`]C
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118.material requisition 领料单 r[txlQI9
119.inventory-taking 存货盘点 !mJo'K
120.bond certificate 债券 Lns
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121.stock certificate 股票 Q<(YP.k
122.audit report 审计报告 n,'OiVl[
123.entity 被审计单位 HMGB>
124.addressee of the audit report 审计报告的收件人 d_z59
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 D=r))
127.disclaimer of opinion 无法表示意见 iw9Q18:I}
128.adverse opinion 否定意见