61.assessed level of material misstatement risk 重大错报风险的评估水平 f:woP7FP
62.simall business 小规模企业 pQWHG#?7
63.accounting system 会计系统 W7=V{}b+
64.test of control 控制测试 mR+Jws'
65.walk-through test 穿行测试 gU1 #`r>[)
66.communication 沟通 Y3',"
67.flow chart 流程图
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68.reperformance of internal control 重新执行 " aq'R(/`c
69.audit evidence 审计证据 :%X Ls,
70.substantive procedures 实质性程序 .DguR2KT
71.assertions 认定 zY=jXa)K~
72.esistence 存在 4w$_]ke
73.occurrence 发生 ~/-eyxLTm
74.completeness 完整性 {0v*xL_O^
75.rights and obligations 权利和义务 \we\0@v
76.valuation and allocation 计价和分摊 1;lmu]I>)
77.cutoff 截止 >#(n"RCHf
78.accuracy 准确性 K84^O
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79.classification 分类 edvFQ#,d
80.inspection 检查 %Mn.e a
81.supervision of counting 监盘 nFM@@
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82.observation 观察 F{m{d?:OA
83.confirmation 函证 >v+jh(^
84.computation 计算 2/7_;_#vJ%
85.analytical procedures 分析程序 *>q/WLR
86.vouch 核对 ,EpH4*e
87.trace 追查 T~xwo
88.audit sampling 审计抽样 06mlj6hV
89.error 误差 @jy41eIo
90.expected error 预期误差 u0o'K9.r
91.population 总体 ,Zf
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92.sampling risk 抽样风险 E JK0
93.non- sampling risk 非抽样风险 6^)}PX= *
94.sampling unit 抽样单位 Ykqyk')wm
95.statistical sampling 统计抽样 NHQF^2 \\
96.tolerable error 可容忍误差 BR5BJX
97.the risk of under reliance 信赖不足风险 `>lzlEhKV
98.the risk of over reliance 信赖过度风险 SOf{Hx0C6
99.the risk of incorrect rejection 误拒风险 !mJo'K
100. the risk of incorrect acceptance 误受风险 {+.r5py
101.working trial balance 试算平衡表 )?aaBaN$
102.index and cross-referencing 索引和交叉索引 /JJw 6[N
103.cash receipt 现金收入 <skajQQ
104.cash disbursement 现金支出 l$xxrb9P!
105.bank statement 银行对账单 O;9?(:_
106.bank reconciliation 银行存款余额调节表 ~P*4V]L^
107.balance sheet date 资产负债表日 NjuiD]
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108.net realizable value 可变现净值 YT#3n
109.storeroom 仓库 ^jE8+h
110.sale invoice 销售发票 _BM4>r?\
111.price list 价目表 MCTsi:V>+
112.positive confirmation request 积极式询证函 Nw_@A8-r
113.negative confirmation request 消极式询证函 b1#dz]
114.purchase requisition 请购单 XMIbUbUk-
115.receiving report 验收报告 B%s7bS
116.gross margin 毛利
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117.manufacturing overhead 制造费用 *Zk>2<^R
118.material requisition 领料单 :[l\@>H1tX
119.inventory-taking 存货盘点 zYER
120.bond certificate 债券 6IcNZ!j98
121.stock certificate 股票 `:NaEF?Sj
122.audit report 审计报告 b*kfWG-6t
123.entity 被审计单位 W_|0y4QOo
124.addressee of the audit report 审计报告的收件人 4u;9J*r4
125.unqualified opinion 无保留意见 r,1e 'd:
126.qualified opinion 保留意见 \nNXxTxX!
127.disclaimer of opinion 无法表示意见 pKUP2m`MW
128.adverse opinion 否定意见