61.assessed level of material misstatement risk 重大错报风险的评估水平 wdIJ?\/763
62.simall business 小规模企业 7gREcL2
63.accounting system 会计系统 bL|$\'S
64.test of control 控制测试 .-1'#Z1T
65.walk-through test 穿行测试 C1OiM b(:
66.communication 沟通 CDT;AdRw7
67.flow chart 流程图 r+tHVh
68.reperformance of internal control 重新执行 obGvd6\
69.audit evidence 审计证据 H%{k.#O
70.substantive procedures 实质性程序 _jaB[Q=By
71.assertions 认定 ED>P>Gg
72.esistence 存在 kpMo7n
73.occurrence 发生 H% FP!03
74.completeness 完整性 Rpj{!Ia
75.rights and obligations 权利和义务 "YVr/u
76.valuation and allocation 计价和分摊 KLjvPT\
77.cutoff 截止 y s[ z[
78.accuracy 准确性 2rHQ7
79.classification 分类 (~fv;}}v
80.inspection 检查 DH)E9HL
81.supervision of counting 监盘 lkJe7 +s
82.observation 观察 ~VV $wU
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83.confirmation 函证 ;_0frX
84.computation 计算 mdlMciP
85.analytical procedures 分析程序 EtQ:x$S_
86.vouch 核对 [E
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87.trace 追查 ,x?Jrcx~'C
88.audit sampling 审计抽样 gP>W* ]0r1
89.error 误差 li0)<("/
90.expected error 预期误差 onm"7JsO'
91.population 总体 Y/
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92.sampling risk 抽样风险 D-e?;<
93.non- sampling risk 非抽样风险 v`U;.W
94.sampling unit 抽样单位 E@-5L9eJ\
95.statistical sampling 统计抽样 >?.jN|
96.tolerable error 可容忍误差 h+Y>\Cxg
97.the risk of under reliance 信赖不足风险 7c8`D;A-K
98.the risk of over reliance 信赖过度风险 ((M>To_l
99.the risk of incorrect rejection 误拒风险 <`
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 @h(Z;
102.index and cross-referencing 索引和交叉索引 3mL(xpT.8z
103.cash receipt 现金收入 #k,.xMJ~
104.cash disbursement 现金支出 |W}D_2
105.bank statement 银行对账单 t
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106.bank reconciliation 银行存款余额调节表 ]l`V#Rd
107.balance sheet date 资产负债表日 AqHGBH0
108.net realizable value 可变现净值 qRq4PQ@
109.storeroom 仓库 PJ,G_+b!
110.sale invoice 销售发票 'Z)#Sz Y
111.price list 价目表 g'2}Y5m$`
112.positive confirmation request 积极式询证函 "BIhd*K[~
113.negative confirmation request 消极式询证函 GGUwS
114.purchase requisition 请购单 40[@d
115.receiving report 验收报告 PGuPw'2;[
116.gross margin 毛利 ft~QV
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117.manufacturing overhead 制造费用 2>f3nW
118.material requisition 领料单 /?a9g>G%N
119.inventory-taking 存货盘点 xmtD0U1
120.bond certificate 债券 @VyF'
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121.stock certificate 股票 =F_j})O5
122.audit report 审计报告 1B$8<NCQ=?
123.entity 被审计单位 'C @yJf
124.addressee of the audit report 审计报告的收件人 ~*`wRiUhis
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 j$4lyDfD
127.disclaimer of opinion 无法表示意见 3ouo4tf$H.
128.adverse opinion 否定意见