61.assessed level of material misstatement risk 重大错报风险的评估水平 UXIq>[2Z1
62.simall business 小规模企业 q/%f2U%4:
63.accounting system 会计系统 NG S/lKz
64.test of control 控制测试 0YIvE\-
65.walk-through test 穿行测试 -V4@BKI8
66.communication 沟通 (Ptv#LSUX
67.flow chart 流程图 b.ow0WYe
68.reperformance of internal control 重新执行 R<k4LHDy
69.audit evidence 审计证据 Pf@8C{I
70.substantive procedures 实质性程序 wU+ofj;
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71.assertions 认定 w_\niqm<y
72.esistence 存在 ULQ*cW&;?
73.occurrence 发生 8$3 Tu"+;
74.completeness 完整性 fdp/cwd
75.rights and obligations 权利和义务 2/>AmVM
76.valuation and allocation 计价和分摊 i:{a-Bd
77.cutoff 截止 7,Z%rqf\)
78.accuracy 准确性 !:e}d+F
79.classification 分类 rxm!'.+
80.inspection 检查 F=d#$-yg
81.supervision of counting 监盘 })T_D\2M
82.observation 观察 bU_9GGG|
83.confirmation 函证 X "1q$xwc
84.computation 计算 qZA?M=NT?
85.analytical procedures 分析程序 hc~--[1c:
86.vouch 核对 *^" 4 )
87.trace 追查 46
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88.audit sampling 审计抽样 :5h&f
89.error 误差 n%Nf\z
90.expected error 预期误差 gpE5ua&
91.population 总体 SDdK5@1O4o
92.sampling risk 抽样风险 _=4Dh/Dv
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 Isoqs(Oi
95.statistical sampling 统计抽样 3-LO
96.tolerable error 可容忍误差 {kW!|h&'
97.the risk of under reliance 信赖不足风险 &)\0mpLK9
98.the risk of over reliance 信赖过度风险 ^qV*W1|0
99.the risk of incorrect rejection 误拒风险 M,cI0i
100. the risk of incorrect acceptance 误受风险 9[$g;}w
101.working trial balance 试算平衡表 ,:;nq> ;
102.index and cross-referencing 索引和交叉索引 DB%=/ \U
103.cash receipt 现金收入 OL=IUg"
104.cash disbursement 现金支出 Ep?a1&b
105.bank statement 银行对账单 sV3/8W13
106.bank reconciliation 银行存款余额调节表 vbFY}
107.balance sheet date 资产负债表日 %2/WyD$U
108.net realizable value 可变现净值 o+6Y/6Xp@
109.storeroom 仓库 1N:eM/a
110.sale invoice 销售发票 ab3" ?.3m
111.price list 价目表 N}.h_~6
112.positive confirmation request 积极式询证函 }$g5:k!
113.negative confirmation request 消极式询证函 tTQ>pg1{qh
114.purchase requisition 请购单 M#
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115.receiving report 验收报告 Wq"pKI#x
116.gross margin 毛利 5#WZXhlc}
117.manufacturing overhead 制造费用 r1F5&?{q
118.material requisition 领料单 8kO|t!?:U
119.inventory-taking 存货盘点 C5;"mo-
120.bond certificate 债券 }Y<(1w
121.stock certificate 股票 uQpV1o5iA
122.audit report 审计报告 R,6?1Z:J
123.entity 被审计单位 js k<N
124.addressee of the audit report 审计报告的收件人 e2/[`k=7-
125.unqualified opinion 无保留意见 s
g6
126.qualified opinion 保留意见 t{x&|%u
127.disclaimer of opinion 无法表示意见 .F%RW8=Q
128.adverse opinion 否定意见