61.assessed level of material misstatement risk 重大错报风险的评估水平 56ZrCr
62.simall business 小规模企业 !Zj#.6c9
63.accounting system 会计系统 <3Fz>}V32
64.test of control 控制测试 ?>)yKa# U
65.walk-through test 穿行测试 %]GV+!3S
66.communication 沟通 Doj(.wm~
67.flow chart 流程图 .Cfp'u%\;
68.reperformance of internal control 重新执行 U?EG6t
69.audit evidence 审计证据 $`Rxn*}V4#
70.substantive procedures 实质性程序 thV Tdz
71.assertions 认定 N(7u],(Om
72.esistence 存在 .D3`'K3t{[
73.occurrence 发生 "3ug}k
74.completeness 完整性 /#IH-2N
75.rights and obligations 权利和义务 paYz[Xq
76.valuation and allocation 计价和分摊 !OQuEJR
77.cutoff 截止 &NP6%}bR`
78.accuracy 准确性 KT=a(QL
79.classification 分类 dgY5ccP
80.inspection 检查 =SL^>HS.fo
81.supervision of counting 监盘 ?1$\pq^
82.observation 观察 IdmD.k0pJ
83.confirmation 函证 H` Lu"EK
84.computation 计算 hG~ Uz
85.analytical procedures 分析程序 w<mqe0
86.vouch 核对 DCK_F8
87.trace 追查 K
/ZHJkJ7
88.audit sampling 审计抽样 85Dm8~
89.error 误差 |DGCdB|`G
90.expected error 预期误差 8'%+G
91.population 总体 `=v@i9cTZ
92.sampling risk 抽样风险 No~6s.H
93.non- sampling risk 非抽样风险 dL(4mR8
94.sampling unit 抽样单位 i2U/RXu
95.statistical sampling 统计抽样 y0y+%H-
96.tolerable error 可容忍误差 G
"c/a8
97.the risk of under reliance 信赖不足风险 5 Af?Yxv
98.the risk of over reliance 信赖过度风险 _UaPwJ
99.the risk of incorrect rejection 误拒风险 S}
O5l}E
100. the risk of incorrect acceptance 误受风险 ^W k0*.wg
101.working trial balance 试算平衡表 WSSaZ9
=
102.index and cross-referencing 索引和交叉索引 |/t K-c6J
103.cash receipt 现金收入 g.=!3e&z%
104.cash disbursement 现金支出 $ JuLAqq
105.bank statement 银行对账单 @NBXyC8,Z
106.bank reconciliation 银行存款余额调节表 ?Cc$]
107.balance sheet date 资产负债表日 ]svw
CPu C
108.net realizable value 可变现净值 Hj1k-Bs&'w
109.storeroom 仓库 wb@]>MJ}[s
110.sale invoice 销售发票 ;wpW2%&
111.price list 价目表 eNivlJ,K|@
112.positive confirmation request 积极式询证函 @}Pw0vC
113.negative confirmation request 消极式询证函 7V |"~%
114.purchase requisition 请购单 NrW [Q3E$
115.receiving report 验收报告 ruWye1X;
116.gross margin 毛利 oX2r?.j#M
117.manufacturing overhead 制造费用 4bWfx_0W
118.material requisition 领料单 zcZ^s v>
119.inventory-taking 存货盘点 cx<h_
120.bond certificate 债券 })q]gMj
121.stock certificate 股票 EyzY2>"^
122.audit report 审计报告 nWd:>Ur
123.entity 被审计单位 40rZ~!}
124.addressee of the audit report 审计报告的收件人 ,Qga|n8C
125.unqualified opinion 无保留意见 + I?Qg
126.qualified opinion 保留意见 %jpH:-8'2
127.disclaimer of opinion 无法表示意见 x={kjym L
128.adverse opinion 否定意见