61.assessed level of material misstatement risk 重大错报风险的评估水平 q.p.y0
62.simall business 小规模企业 y~+U(-&.
63.accounting system 会计系统 y1Yrf,E
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64.test of control 控制测试 .A<n2-
65.walk-through test 穿行测试 ; <|m0>X
66.communication 沟通 .BZ
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67.flow chart 流程图 "H)D~K~*
68.reperformance of internal control 重新执行 &$_#{?dPt
69.audit evidence 审计证据 >2<
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70.substantive procedures 实质性程序 j}$Q`7-wB1
71.assertions 认定 1;[ZkRbzL
72.esistence 存在
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73.occurrence 发生 ro@`S:
74.completeness 完整性 4> (OM|X=9
75.rights and obligations 权利和义务 &?yVLft
76.valuation and allocation 计价和分摊 gz"I=9
77.cutoff 截止 VXu1Y xY
78.accuracy 准确性 [moz{Y
79.classification 分类 VW\~O
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80.inspection 检查 U~{sJwB
81.supervision of counting 监盘
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82.observation 观察 ?rv5Z^D'
83.confirmation 函证 0D48L5kH#'
84.computation 计算 0p ZX _L'
85.analytical procedures 分析程序 {K+]^M
86.vouch 核对 5TcirVO82
87.trace 追查 ]_P!+5]<
88.audit sampling 审计抽样 !4!Y~7sI"\
89.error 误差 [ncOtDE
90.expected error 预期误差 R9V v*F]m@
91.population 总体 _#6ekl|%
92.sampling risk 抽样风险 28PT19&
93.non- sampling risk 非抽样风险 wr;8o*~
94.sampling unit 抽样单位 %$I@7Es>
95.statistical sampling 统计抽样 <Q?X'.
96.tolerable error 可容忍误差 hKYA 5]
97.the risk of under reliance 信赖不足风险 L&SlUXyt.c
98.the risk of over reliance 信赖过度风险 3_+$x4
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99.the risk of incorrect rejection 误拒风险 uE{nnNZy
100. the risk of incorrect acceptance 误受风险 Z,m;eCLG]
101.working trial balance 试算平衡表 7\1bq&a<
102.index and cross-referencing 索引和交叉索引 xQ7-4N,
103.cash receipt 现金收入 `O|PP3S
104.cash disbursement 现金支出 7tr;adjs
105.bank statement 银行对账单 <xQHb^:
106.bank reconciliation 银行存款余额调节表 2kU=9W6ND
107.balance sheet date 资产负债表日 ]
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108.net realizable value 可变现净值 eZ~ZWb, %
109.storeroom 仓库 .ahYjn
110.sale invoice 销售发票 :If1zB)
111.price list 价目表 5n'C6q "
112.positive confirmation request 积极式询证函 N!&$fhY)
113.negative confirmation request 消极式询证函 _4jRUsvjY
114.purchase requisition 请购单 C@i4[g){
115.receiving report 验收报告 Ad:)5R o
116.gross margin 毛利 !mLYW
117.manufacturing overhead 制造费用 MH,vn</Uw
118.material requisition 领料单 ^}4=pkJ;s
119.inventory-taking 存货盘点 SMdQ,n1]
120.bond certificate 债券 7+vyN^XJ"5
121.stock certificate 股票 e8"?Qm7 J
122.audit report 审计报告 F&om^G'U
123.entity 被审计单位 >>C(y?g
124.addressee of the audit report 审计报告的收件人 jP9)utEm6
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 wLf=a^c#
127.disclaimer of opinion 无法表示意见 LMmW3W`
128.adverse opinion 否定意见