61.assessed level of material misstatement risk 重大错报风险的评估水平 dW{o+9 nw
62.simall business 小规模企业 U8WHE=Kk\h
63.accounting system 会计系统 =Qj+Ug'
64.test of control 控制测试 :L [YmZ
65.walk-through test 穿行测试 C;)Xwm>e
66.communication 沟通 ."F'5eTT~
67.flow chart 流程图 3vRLg b
68.reperformance of internal control 重新执行 59Tg"3xB<
69.audit evidence 审计证据 lNA'M&
70.substantive procedures 实质性程序 Wp7@
71.assertions 认定 >G4HZE
72.esistence 存在 mHI4wS>()+
73.occurrence 发生 v't6
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74.completeness 完整性 L.TgJv43
75.rights and obligations 权利和义务 @wEKCn|}o
76.valuation and allocation 计价和分摊 s`B
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77.cutoff 截止 -VreBKn
78.accuracy 准确性 -n=$[-w
79.classification 分类 y?Hj%,
80.inspection 检查 y,y/PyN)
81.supervision of counting 监盘 \'It,PN
82.observation 观察 x
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83.confirmation 函证 H)j[eZP
84.computation 计算 +B`'P9Zk@
85.analytical procedures 分析程序 %2Xus9;k#
86.vouch 核对 ]uStn
87.trace 追查 qL%.5OCn(
88.audit sampling 审计抽样 \'s$ZN$k
89.error 误差 ]5o0
90.expected error 预期误差 Z0()pT
91.population 总体 Cz=A{<^g
92.sampling risk 抽样风险 y(/jTS/hd
93.non- sampling risk 非抽样风险 u5cVz_S
94.sampling unit 抽样单位 nl)_`8=
95.statistical sampling 统计抽样 fW5"4,
96.tolerable error 可容忍误差 y"|K
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97.the risk of under reliance 信赖不足风险 L)kb (TH
98.the risk of over reliance 信赖过度风险 _XY`UZ
99.the risk of incorrect rejection 误拒风险 o;M.Rt\A
100. the risk of incorrect acceptance 误受风险 >+
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101.working trial balance 试算平衡表 5eiZs
102.index and cross-referencing 索引和交叉索引 F.~n
103.cash receipt 现金收入 bxd3
104.cash disbursement 现金支出 #L@} .Giz
105.bank statement 银行对账单 9atjK4+o
106.bank reconciliation 银行存款余额调节表 ;xW8Z<\-
107.balance sheet date 资产负债表日 !F0rd9
108.net realizable value 可变现净值 Gsds!z$
109.storeroom 仓库 #/n|@z'
110.sale invoice 销售发票 L~*|,h
111.price list 价目表 z9k*1:
112.positive confirmation request 积极式询证函 KAj"p9hq+k
113.negative confirmation request 消极式询证函 D rF
114.purchase requisition 请购单 (xk.NZnF
115.receiving report 验收报告 ^ [X|As2
116.gross margin 毛利 ou<S)_|Iu
117.manufacturing overhead 制造费用 Fe_::NVvk
118.material requisition 领料单 qy7hkq.uX
119.inventory-taking 存货盘点 bc3|;O
120.bond certificate 债券 ;
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121.stock certificate 股票 Mv/IMO0rR
122.audit report 审计报告 XysFwi
123.entity 被审计单位 ewb*?In
124.addressee of the audit report 审计报告的收件人 ,~?A,9?%:
125.unqualified opinion 无保留意见 yPf?"W
126.qualified opinion 保留意见 pchQ#GU
127.disclaimer of opinion 无法表示意见 Q `e~MD
128.adverse opinion 否定意见