61.assessed level of material misstatement risk 重大错报风险的评估水平 (.Th?p%>7
62.simall business 小规模企业 ](2\w9i%
63.accounting system 会计系统 HkL`-
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64.test of control 控制测试 pcrarj
65.walk-through test 穿行测试 RNMd,?dj
66.communication 沟通 aB*'DDlx"r
67.flow chart 流程图 nd4Z5=X
68.reperformance of internal control 重新执行 BGOajYD
69.audit evidence 审计证据 5HqvSfq>?
70.substantive procedures 实质性程序 M
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71.assertions 认定 :Q-QY)hH
72.esistence 存在 +~[>Usf
73.occurrence 发生 mQka?_if)
74.completeness 完整性 `$oy4lDKQ
75.rights and obligations 权利和义务 q4y sTm
76.valuation and allocation 计价和分摊 <<M1:
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77.cutoff 截止 uK;&L?WB
78.accuracy 准确性 f]C`]qg
79.classification 分类 Svl;Ul
80.inspection 检查 lh`ZEvt
81.supervision of counting 监盘 w}WfQj
82.observation 观察 vXLGdv::
83.confirmation 函证 kuI$VC
84.computation 计算 ^(+@uuBx
85.analytical procedures 分析程序 =!N,{V_
86.vouch 核对 qvC 2BQ
87.trace 追查 $No^\.mV
88.audit sampling 审计抽样 9~5LKg7Ac
89.error 误差 >z|bQW#2
90.expected error 预期误差 s/\<;g:u^
91.population 总体 LFX[v
92.sampling risk 抽样风险 \f-@L;8#
93.non- sampling risk 非抽样风险 `P/87=h
94.sampling unit 抽样单位 >v'@p
95.statistical sampling 统计抽样 pJo#7rxd6
96.tolerable error 可容忍误差 L}UrI&]V$:
97.the risk of under reliance 信赖不足风险 #DA ,*
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 8JojKH
100. the risk of incorrect acceptance 误受风险 ,:6.Gi)|
101.working trial balance 试算平衡表 %%+@s
102.index and cross-referencing 索引和交叉索引 q${+I(b,
103.cash receipt 现金收入 #B6$r/%
104.cash disbursement 现金支出 qE*h UzA
105.bank statement 银行对账单 ">v-CSHY
106.bank reconciliation 银行存款余额调节表 fi
107.balance sheet date 资产负债表日 W_bA
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108.net realizable value 可变现净值 Pah*,
109.storeroom 仓库 cXIuGvE&=
110.sale invoice 销售发票 9|l6.$Me/
111.price list 价目表 eHc.#OA&
112.positive confirmation request 积极式询证函 _T(77KLn;
113.negative confirmation request 消极式询证函 X- P%^mK
114.purchase requisition 请购单 y3Ul}mVhA
115.receiving report 验收报告 _5/3RN
116.gross margin 毛利 Zfc{}ius
117.manufacturing overhead 制造费用 Z
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118.material requisition 领料单 M Ui#3o\f
119.inventory-taking 存货盘点 7?]
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120.bond certificate 债券 4bq+(CI6
121.stock certificate 股票 TUX:[1~Nf[
122.audit report 审计报告 rI'kZ0&
123.entity 被审计单位 M!Ywjvw*)3
124.addressee of the audit report 审计报告的收件人 }+fBJ$
125.unqualified opinion 无保留意见 I|tn7|*-A[
126.qualified opinion 保留意见 `{&l
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127.disclaimer of opinion 无法表示意见 ,!bcm
128.adverse opinion 否定意见