61.assessed level of material misstatement risk 重大错报风险的评估水平 /CH(!\bQ
62.simall business 小规模企业 pG(Fz0b{
63.accounting system 会计系统 it~Z|$
64.test of control 控制测试 +a #lofhv
65.walk-through test 穿行测试 q1STRYb
66.communication 沟通 vT%qILTrQf
67.flow chart 流程图 h(_P9E[g
68.reperformance of internal control 重新执行 -H`\?
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69.audit evidence 审计证据 \N? 7WQ
70.substantive procedures 实质性程序 'm[6v}
71.assertions 认定 d`85P+Qen|
72.esistence 存在
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73.occurrence 发生 z*RSMfRW
74.completeness 完整性 `-o5&>
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75.rights and obligations 权利和义务 CldDr<k3
76.valuation and allocation 计价和分摊 }~rcrm.
77.cutoff 截止 _$8{;1$T?
78.accuracy 准确性 bQ<b[
79.classification 分类 B=r0?%DX"1
80.inspection 检查 \9'!"-i
81.supervision of counting 监盘 sllzno2bU
82.observation 观察 3B;}j/h2
83.confirmation 函证 8`*`nQhWa
84.computation 计算 #K|0laul
85.analytical procedures 分析程序 ka#K
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86.vouch 核对 {8 N=WZ
87.trace 追查 nx B32
88.audit sampling 审计抽样 ;@9e\!%
89.error 误差 n08;
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90.expected error 预期误差 Hng!'
91.population 总体 ~\[?wN
92.sampling risk 抽样风险 9s(i`RTM
93.non- sampling risk 非抽样风险 |0kXCq
94.sampling unit 抽样单位 2
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95.statistical sampling 统计抽样 @UO}W_0ZD
96.tolerable error 可容忍误差 :@/"abv
97.the risk of under reliance 信赖不足风险 VRF6g|0;
98.the risk of over reliance 信赖过度风险 +}
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99.the risk of incorrect rejection 误拒风险 =e{.yggE
100. the risk of incorrect acceptance 误受风险 @; ;G88=
101.working trial balance 试算平衡表 =T4u":#N;
102.index and cross-referencing 索引和交叉索引 @(>XOj?+
103.cash receipt 现金收入 5,R`@&K3D
104.cash disbursement 现金支出 > ws!5q
105.bank statement 银行对账单 w4,]2Ccn.
106.bank reconciliation 银行存款余额调节表 bK4&=#Zh
107.balance sheet date 资产负债表日 U<[jT=L
108.net realizable value 可变现净值 pv&^D,H,
109.storeroom 仓库 DvYwCgLR
110.sale invoice 销售发票 i4<BDX5
111.price list 价目表 m2 O&2[g
112.positive confirmation request 积极式询证函 bAiJn<
113.negative confirmation request 消极式询证函 # $~ oe"
114.purchase requisition 请购单 I+"
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115.receiving report 验收报告 I+",b4
116.gross margin 毛利 +
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117.manufacturing overhead 制造费用 n P1GW6Pu
118.material requisition 领料单 MwAJ(
119.inventory-taking 存货盘点 .YR8v1Cp
120.bond certificate 债券 DW|vMpU]u
121.stock certificate 股票 7Cy<mS
122.audit report 审计报告 +c) TDH
123.entity 被审计单位 Y)Tl<
124.addressee of the audit report 审计报告的收件人 [;^,CD|P
125.unqualified opinion 无保留意见 Ly>OLI0x_
126.qualified opinion 保留意见 1TZPef^y
127.disclaimer of opinion 无法表示意见 Ri @`a
128.adverse opinion 否定意见