61.assessed level of material misstatement risk 重大错报风险的评估水平 }qiZ%cT.G
62.simall business 小规模企业 %Xd*2q4*
63.accounting system 会计系统 VO:4wC"7
64.test of control 控制测试 O6hzOyNX@
65.walk-through test 穿行测试 ?$6H',u
66.communication 沟通
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67.flow chart 流程图 49; 'K
68.reperformance of internal control 重新执行 J 6KHc^,7
69.audit evidence 审计证据 G]>yk_#/\U
70.substantive procedures 实质性程序 BTkx}KK
71.assertions 认定 h9Far8}
72.esistence 存在 TN0KS]^A3
73.occurrence 发生 xG/Q%A
74.completeness 完整性 !1)aie+p6
75.rights and obligations 权利和义务 ]lC%HlID
76.valuation and allocation 计价和分摊 w~*@TG
77.cutoff 截止 g,+e3f
78.accuracy 准确性 UTkPA2x
79.classification 分类 XZIapT
80.inspection 检查 mw
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81.supervision of counting 监盘 +yP!7]
82.observation 观察 pt<zyH3Z
83.confirmation 函证 5tlRrf
84.computation 计算 l53i
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85.analytical procedures 分析程序 jo:Z
86.vouch 核对 "|8oFf)l@B
87.trace 追查 DC8#b`j
88.audit sampling 审计抽样 kG>jb!e@(
89.error 误差 %y6Q3@
90.expected error 预期误差 uE
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91.population 总体 6j6CA?|
92.sampling risk 抽样风险 }emUpju<C
93.non- sampling risk 非抽样风险 )s
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94.sampling unit 抽样单位 w jkh*Y
95.statistical sampling 统计抽样 x0<;Rm [u=
96.tolerable error 可容忍误差 |owr?tC
97.the risk of under reliance 信赖不足风险 ^+m`
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98.the risk of over reliance 信赖过度风险 ]UvB+M]Lv)
99.the risk of incorrect rejection 误拒风险 9z#8K
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100. the risk of incorrect acceptance 误受风险 .t@|2
101.working trial balance 试算平衡表 *cb|9elF^
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 ~~/,2^
104.cash disbursement 现金支出 59Pc:Gg;
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 Ixxs(
107.balance sheet date 资产负债表日 40kAGs>_
108.net realizable value 可变现净值 z0 9Gp}^;
109.storeroom 仓库 u} mj)Nk
110.sale invoice 销售发票 6^b)Q(Edut
111.price list 价目表 ;"MChk
112.positive confirmation request 积极式询证函 M/<ypJ
113.negative confirmation request 消极式询证函 /I 7V\
114.purchase requisition 请购单 6(8F4[D
115.receiving report 验收报告 =<n ]T;
116.gross margin 毛利 uFWA] ":is
117.manufacturing overhead 制造费用 VIp|U{
118.material requisition 领料单 Cf[tNq
119.inventory-taking 存货盘点 q }@L "a`
120.bond certificate 债券 o,rF 15
121.stock certificate 股票 !P A:#]J
122.audit report 审计报告 JqzoF}WH
123.entity 被审计单位 t=P+m
124.addressee of the audit report 审计报告的收件人 MLdwf}[
125.unqualified opinion 无保留意见 1bV
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126.qualified opinion 保留意见 ^Hn}\5
127.disclaimer of opinion 无法表示意见 X?_rD'3
128.adverse opinion 否定意见