61.assessed level of material misstatement risk 重大错报风险的评估水平 t![7uU.W
62.simall business 小规模企业 pny11C
63.accounting system 会计系统 `^91%f
64.test of control 控制测试 !*/*8re
65.walk-through test 穿行测试 }Dp*}=?E
66.communication 沟通 x9NEFtqjm
67.flow chart 流程图 g(nPQOs$u
68.reperformance of internal control 重新执行 k=2Lo
69.audit evidence 审计证据 T`/AY?#
70.substantive procedures 实质性程序 -Q2, "
71.assertions 认定 6T>mW#E&
72.esistence 存在 VJ84?b{c
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73.occurrence 发生 2;xIL]
74.completeness 完整性 S,D8F&bg
75.rights and obligations 权利和义务 oYHj~t
76.valuation and allocation 计价和分摊 "B8Q:
77.cutoff 截止 s|@6S8E
78.accuracy 准确性 -T!f,g3vW
79.classification 分类 Us%T;gW
80.inspection 检查 <
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81.supervision of counting 监盘 YW-usvl&
82.observation 观察 m 2-Sx
83.confirmation 函证 5&xB6|k
84.computation 计算 U6=..K!q
85.analytical procedures 分析程序 X$%'
86.vouch 核对 P<oehw'>
87.trace 追查 ,"2s` YC
88.audit sampling 审计抽样 z,|r*\dw
89.error 误差 YgKZ#?*
90.expected error 预期误差 M]<?k]_p
91.population 总体 A+HF@Uw}^
92.sampling risk 抽样风险 X(!Cfb8+5
93.non- sampling risk 非抽样风险 :WQ^j!9'
94.sampling unit 抽样单位 Rn#KfI:{
95.statistical sampling 统计抽样 >O1[:%Z1
96.tolerable error 可容忍误差 Qg^cf<X{i
97.the risk of under reliance 信赖不足风险 P
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98.the risk of over reliance 信赖过度风险 aF8fqu\
99.the risk of incorrect rejection 误拒风险 sfLMkE
100. the risk of incorrect acceptance 误受风险 _AYXc] 4%
101.working trial balance 试算平衡表 0?sRDYaX;c
102.index and cross-referencing 索引和交叉索引 m_hN*v
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103.cash receipt 现金收入 Mc#*wEo)8
104.cash disbursement 现金支出 n 9\
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105.bank statement 银行对账单 - *F(7$
106.bank reconciliation 银行存款余额调节表 @95FN)TXZY
107.balance sheet date 资产负债表日 9F6F~::l}
108.net realizable value 可变现净值 p/(~IC"!J
109.storeroom 仓库 +U_=*"@|
110.sale invoice 销售发票 ag$Vgl
111.price list 价目表 I[b}4M6E
112.positive confirmation request 积极式询证函 1[kMOp
113.negative confirmation request 消极式询证函
7:Ax(El
114.purchase requisition 请购单 u83J@nDQ
115.receiving report 验收报告 lW<PoT
116.gross margin 毛利 -DxL 0:E
117.manufacturing overhead 制造费用 qs|mj}?
118.material requisition 领料单 rX*H)3F
119.inventory-taking 存货盘点 b5,x1`#7k
120.bond certificate 债券 6)z?f4,
121.stock certificate 股票 np%\&CVhN
122.audit report 审计报告 }YjX3|8zL=
123.entity 被审计单位 <$6QDfa#
124.addressee of the audit report 审计报告的收件人 )v]/B+
125.unqualified opinion 无保留意见 sBu=e7
126.qualified opinion 保留意见 9 Yx]=n
127.disclaimer of opinion 无法表示意见 1?)Xp|O
128.adverse opinion 否定意见