61.assessed level of material misstatement risk 重大错报风险的评估水平 #Y<b'7yJ
62.simall business 小规模企业 /d-7n|#E
63.accounting system 会计系统 ,cFp5tV$
64.test of control 控制测试 K3t^y`z
65.walk-through test 穿行测试 DnPV
Tp(>
66.communication 沟通 P(Hh%9'(
67.flow chart 流程图 S-+^L|
68.reperformance of internal control 重新执行 .c.#V:XZ#U
69.audit evidence 审计证据 \Tj(]
70.substantive procedures 实质性程序 bwh.ekf8
71.assertions 认定 wD&b[i
72.esistence 存在 zHCz[jlrMq
73.occurrence 发生 sWnU*Q
74.completeness 完整性 }'
t*BaU
75.rights and obligations 权利和义务 'H,l\i@"
76.valuation and allocation 计价和分摊 [HENk34
77.cutoff 截止 ffYiu4$m
78.accuracy 准确性 th*E"@
79.classification 分类 Nm=W?i
80.inspection 检查 oMi"X"C:q
81.supervision of counting 监盘 FeFH_
82.observation 观察 |bz,cvlP
W
83.confirmation 函证 }mC-SC)oSi
84.computation 计算 <kmn3w,vi
85.analytical procedures 分析程序 ]Z\.Vx
86.vouch 核对 zKk2
>.
87.trace 追查 @YTZnGG*
88.audit sampling 审计抽样 f/qG:yTV`
89.error 误差 Ofg-gCF8
90.expected error 预期误差 <&rvv4*H
91.population 总体 9_GR\\
92.sampling risk 抽样风险 Kq;Yb&
93.non- sampling risk 非抽样风险 VscEdtkd
94.sampling unit 抽样单位 Dl%NVi+n
95.statistical sampling 统计抽样 ""ICdZ_A
96.tolerable error 可容忍误差
.gWYKZM
97.the risk of under reliance 信赖不足风险 /^\6q"'
98.the risk of over reliance 信赖过度风险 OPwj*b:-m
99.the risk of incorrect rejection 误拒风险 Ui7S8c#tH
100. the risk of incorrect acceptance 误受风险 OE/O:F:1j
101.working trial balance 试算平衡表 g+k0Fw]!
102.index and cross-referencing 索引和交叉索引 ]W%<<S
103.cash receipt 现金收入 /%U+kW
104.cash disbursement 现金支出 9_F2nmEv
105.bank statement 银行对账单 D[)g-_3f6<
106.bank reconciliation 银行存款余额调节表 dg4 QA_"
107.balance sheet date 资产负债表日 :WTO*M
108.net realizable value 可变现净值 Khxl'qj
109.storeroom 仓库 x,z +l-y
110.sale invoice 销售发票 ,m:YZ;J(Xd
111.price list 价目表 gX34'<Z
112.positive confirmation request 积极式询证函 0>m-J
113.negative confirmation request 消极式询证函 g Xvuv^
114.purchase requisition 请购单 "el}@
115.receiving report 验收报告 M: qeqn+
116.gross margin 毛利 R
I"A'/56
117.manufacturing overhead 制造费用 *O|Z[>
118.material requisition 领料单 _*+ 7*vAL
119.inventory-taking 存货盘点 C_Y^<
120.bond certificate 债券 n8[
sl]L
121.stock certificate 股票 Y`3>i,S6\
122.audit report 审计报告 nJ4i[j8
123.entity 被审计单位 `bffw:;%
124.addressee of the audit report 审计报告的收件人 n9Z|
69W6>
125.unqualified opinion 无保留意见 l=ZhHON
126.qualified opinion 保留意见 EOj
o>w>
127.disclaimer of opinion 无法表示意见 Z| Z447_
128.adverse opinion 否定意见