61.assessed level of material misstatement risk 重大错报风险的评估水平 9LSV^[QUH
62.simall business 小规模企业 M'pIAm1p
63.accounting system 会计系统 Ns\};j?TU*
64.test of control 控制测试 }LoMS<O-[
65.walk-through test 穿行测试 G#1W":|`
66.communication 沟通 kR8,E 6Up
67.flow chart 流程图 4K|O?MUNS
68.reperformance of internal control 重新执行 qCF&o7*oN
69.audit evidence 审计证据 R.YUU
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70.substantive procedures 实质性程序 64Tb,AL_
71.assertions 认定 y-~_ W 6\
72.esistence 存在 m\MI 6/
73.occurrence 发生 1aPFpo
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74.completeness 完整性 u>*qDr*d
75.rights and obligations 权利和义务 ~^fb`f+%
76.valuation and allocation 计价和分摊 y=AF
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77.cutoff 截止 x4v&%d=M
78.accuracy 准确性 |*l^<= =
79.classification 分类 1yFIIj:^|
80.inspection 检查 $Xqc'4YOZ
81.supervision of counting 监盘 ZWKvz3Wt
82.observation 观察 C*
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83.confirmation 函证 ~6+>2|wIS
84.computation 计算 e2L>"/
85.analytical procedures 分析程序 ST,+]p3L(
86.vouch 核对 /L./-92NH4
87.trace 追查 wn\R|'Rdz
88.audit sampling 审计抽样 8fK/0u^`d
89.error 误差 9~
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90.expected error 预期误差 B[t>T>~
91.population 总体 d ]jF0Wx*
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 SH O&:2
94.sampling unit 抽样单位 =,X*40=
95.statistical sampling 统计抽样 ~g;)8X;;+
96.tolerable error 可容忍误差 Zqb*-1Qw"*
97.the risk of under reliance 信赖不足风险 t. DnF[
98.the risk of over reliance 信赖过度风险 +{#Z^y6&
99.the risk of incorrect rejection 误拒风险 *w/N>:V0p
100. the risk of incorrect acceptance 误受风险 Bm<tCN-4
101.working trial balance 试算平衡表 &-m}w :j=
102.index and cross-referencing 索引和交叉索引 PH'n`D#
103.cash receipt 现金收入 ({D>(xN
104.cash disbursement 现金支出 ZvK.X*~s
105.bank statement 银行对账单 z0F55<i
106.bank reconciliation 银行存款余额调节表 D}UgC\u
107.balance sheet date 资产负债表日 x6^FpNgQ
108.net realizable value 可变现净值 ?a'EkZ.dB
109.storeroom 仓库 P,rLyx
110.sale invoice 销售发票 y.(m#&T
111.price list 价目表 U/xzl4m6
112.positive confirmation request 积极式询证函 MPYYTQ1FB
113.negative confirmation request 消极式询证函 yV31OBC:
114.purchase requisition 请购单 E )2/Vn2
115.receiving report 验收报告 qac:"z'9
116.gross margin 毛利 3}C-Hg+gt
117.manufacturing overhead 制造费用 /+WC6&
118.material requisition 领料单 -lXQQ#V
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119.inventory-taking 存货盘点 T7l,}G
120.bond certificate 债券 LvU/,.$
121.stock certificate 股票 +U?7
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122.audit report 审计报告 E,ooD3$h
123.entity 被审计单位 CZ%KC$l.5
124.addressee of the audit report 审计报告的收件人 $-<yX<.
125.unqualified opinion 无保留意见 >t.PU.OM
126.qualified opinion 保留意见 MJa`4[/
127.disclaimer of opinion 无法表示意见 o,xy'
128.adverse opinion 否定意见