61.assessed level of material misstatement risk 重大错报风险的评估水平 p-V#nPb
62.simall business 小规模企业 j9C=m"O
63.accounting system 会计系统 &*g5kh{
64.test of control 控制测试 cqeId&Cg
65.walk-through test 穿行测试 g-xbb&]
66.communication 沟通 Ne/jvWWN
67.flow chart 流程图 ,u QLXF2
68.reperformance of internal control 重新执行 UNocm0!N'
69.audit evidence 审计证据 0O4'Ts ?
70.substantive procedures 实质性程序 #FF5xe
71.assertions 认定 [ d<|Cde
72.esistence 存在 %kD WUJ
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73.occurrence 发生 `xe[\Z
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74.completeness 完整性 l ,)l"6OV
75.rights and obligations 权利和义务 #m
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76.valuation and allocation 计价和分摊 xMg&>}5
77.cutoff 截止 (omdmT%D
78.accuracy 准确性 Rf2/[
79.classification 分类 LXIlrZ9D5
80.inspection 检查 en7i})v\".
81.supervision of counting 监盘 lj%8(X u
82.observation 观察 i2b\`
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83.confirmation 函证 GSV,
84.computation 计算 mh44
85.analytical procedures 分析程序 Rz`<E97-
86.vouch 核对 x@.iDP@(
87.trace 追查 G/(oQA
88.audit sampling 审计抽样 [K13Jy+
89.error 误差 {d(PH7R
90.expected error 预期误差 f4s[R0l
91.population 总体
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92.sampling risk 抽样风险 'N=' B<^;%
93.non- sampling risk 非抽样风险 6N.mSnp
94.sampling unit 抽样单位 LYh5f#
95.statistical sampling 统计抽样 8+a/x
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96.tolerable error 可容忍误差 P,h@F+OZN
97.the risk of under reliance 信赖不足风险 Sc Gmft3A
98.the risk of over reliance 信赖过度风险 !::k\}DS
99.the risk of incorrect rejection 误拒风险 a,cDj
100. the risk of incorrect acceptance 误受风险 tP!sO
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101.working trial balance 试算平衡表 ^ bM;C_<$f
102.index and cross-referencing 索引和交叉索引 k`)LO`))
103.cash receipt 现金收入 AG}'
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104.cash disbursement 现金支出 .NjdkHYR
105.bank statement 银行对账单 +\Q6Onqr
106.bank reconciliation 银行存款余额调节表 O-T/H-J`
107.balance sheet date 资产负债表日 ~ezCE4^&
108.net realizable value 可变现净值 N0
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109.storeroom 仓库 7C2/^x P
110.sale invoice 销售发票 vo71T<K
111.price list 价目表 yvDzxu
112.positive confirmation request 积极式询证函 &
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113.negative confirmation request 消极式询证函 t1C{
114.purchase requisition 请购单
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115.receiving report 验收报告 W]Ph:O^5c
116.gross margin 毛利 DvOg|XUU0
117.manufacturing overhead 制造费用 1}ZBj%z4l
118.material requisition 领料单 w4L\@y3
119.inventory-taking 存货盘点 Kyl(
120.bond certificate 债券 3;:xEPb._6
121.stock certificate 股票 =:"@YD^a4
122.audit report 审计报告 4QIvxH
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 kI[EG<N1k
125.unqualified opinion 无保留意见 +#B%Y K|LR
126.qualified opinion 保留意见 K=(&iq!VO
127.disclaimer of opinion 无法表示意见 e:7aVOm
128.adverse opinion 否定意见