61.assessed level of material misstatement risk 重大错报风险的评估水平 .2V?G]u
62.simall business 小规模企业 'OI(MuSn
63.accounting system 会计系统 e7r3o,!
64.test of control 控制测试 GJIZu&C
65.walk-through test 穿行测试 oer3DD(
66.communication 沟通 ^Eif~v
67.flow chart 流程图 nSpOTQ
68.reperformance of internal control 重新执行 Hq
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69.audit evidence 审计证据 d]vom@iI
70.substantive procedures 实质性程序 3$4
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71.assertions 认定 I<qG{PA
72.esistence 存在 m+QZ|
73.occurrence 发生 `_e5pW=:>
74.completeness 完整性 :u`gjj$:s
75.rights and obligations 权利和义务 *FFD G_YG?
76.valuation and allocation 计价和分摊 :%<'('S|
77.cutoff 截止 GG
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78.accuracy 准确性 L| ]fc9W:
79.classification 分类 k>F>y|m
80.inspection 检查 xbzO'C
81.supervision of counting 监盘 j[4l'8Ek
82.observation 观察 D<'G\#n3I=
83.confirmation 函证 bFVY&
84.computation 计算 vLpIVNA]]Y
85.analytical procedures 分析程序 Q})&c.L
86.vouch 核对 ]JQ}9"p=5
87.trace 追查 NAX`y2z
88.audit sampling 审计抽样 _wUg+Xs]
89.error 误差 y#FFxSH>
90.expected error 预期误差 umN4|X
91.population 总体 ^t?vv;@}
92.sampling risk 抽样风险 {g 4`>^;
93.non- sampling risk 非抽样风险 yCwe:58
94.sampling unit 抽样单位 $!^C|,CS
95.statistical sampling 统计抽样 W9;9\k
96.tolerable error 可容忍误差 UAGh2?q2
97.the risk of under reliance 信赖不足风险 gF:|j(
98.the risk of over reliance 信赖过度风险 [Pl''[
99.the risk of incorrect rejection 误拒风险 <vt}+uMzXv
100. the risk of incorrect acceptance 误受风险 |3g'~E?$
101.working trial balance 试算平衡表 v oO7W"
102.index and cross-referencing 索引和交叉索引 +1^L35\@
103.cash receipt 现金收入 F{Oaxn
104.cash disbursement 现金支出
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105.bank statement 银行对账单 a,h]DkD
106.bank reconciliation 银行存款余额调节表 wQ8<%qi"L
107.balance sheet date 资产负债表日 ji<(}d~L*
108.net realizable value 可变现净值 7bQST0 ?
109.storeroom 仓库 P1R[M|Fx
110.sale invoice 销售发票 +&G]\WX<
111.price list 价目表 ,[<$X{9
112.positive confirmation request 积极式询证函 6?a z
113.negative confirmation request 消极式询证函 %<`sDO6Q?
114.purchase requisition 请购单 vy-q<6T}:p
115.receiving report 验收报告 e/x6{~ju^N
116.gross margin 毛利 JAy-N bb\
117.manufacturing overhead 制造费用 BS%pS(
118.material requisition 领料单 `3*QKi$
119.inventory-taking 存货盘点 Rh%@N.Z*
120.bond certificate 债券 ^fE8|/]nG9
121.stock certificate 股票 @}pcj2K#
122.audit report 审计报告 ;]k\F
123.entity 被审计单位 $4Dr +Z
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124.addressee of the audit report 审计报告的收件人 iUs_)1
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 4'td6F
127.disclaimer of opinion 无法表示意见 IaKJ W?
128.adverse opinion 否定意见