61.assessed level of material misstatement risk 重大错报风险的评估水平 x}c
62.simall business 小规模企业 }kvix{
63.accounting system 会计系统 ,;w~ VZ4
64.test of control 控制测试 r/ g{j
65.walk-through test 穿行测试 f*Q9u >1p
66.communication 沟通 7:uz{xPK6
67.flow chart 流程图 X coPkW
68.reperformance of internal control 重新执行 a<r,LE
69.audit evidence 审计证据 X5J )1rL
70.substantive procedures 实质性程序 [j'!+)>_
71.assertions 认定 q 9xA.*
72.esistence 存在 [[AO6.Z
73.occurrence 发生 CQ/+- -o
74.completeness 完整性 A~a 3bCX+"
75.rights and obligations 权利和义务 [ R+M .5
76.valuation and allocation 计价和分摊 r.#r!.6 q
77.cutoff 截止 1aRTvaGo
78.accuracy 准确性 zE$HHY2ovi
79.classification 分类 AJ*17w
80.inspection 检查 h?SRX_
81.supervision of counting 监盘 !10/M
82.observation 观察 zqNzWX
83.confirmation 函证 `+\$
84.computation 计算 Z@Q*An
85.analytical procedures 分析程序 1[Yl8W%pj
86.vouch 核对 *m<[ sS
87.trace 追查 W)Y`8&,
88.audit sampling 审计抽样 1%B9xLq
89.error 误差 /K&9c
!]$C
90.expected error 预期误差 [=jZP,b&),
91.population 总体 Ii[U%
92.sampling risk 抽样风险 @hg[v`~
93.non- sampling risk 非抽样风险 0/f|ZH ~!
94.sampling unit 抽样单位 ]i`Q+q[
95.statistical sampling 统计抽样 TCyev[(
96.tolerable error 可容忍误差 zMP6hn
97.the risk of under reliance 信赖不足风险
hjg1By(
98.the risk of over reliance 信赖过度风险 HLPRTta.
99.the risk of incorrect rejection 误拒风险 SQf[1}$ .
100. the risk of incorrect acceptance 误受风险 n8;L_43U
101.working trial balance 试算平衡表 -Z,r\9d
102.index and cross-referencing 索引和交叉索引 B;=Z^$%T
103.cash receipt 现金收入 h?n?3x!(
104.cash disbursement 现金支出 E<3xv;v8r
105.bank statement 银行对账单
`
w
EX;
106.bank reconciliation 银行存款余额调节表 A)n_ST0
107.balance sheet date 资产负债表日 }9
\6!GY0
108.net realizable value 可变现净值 "M
iJM+,
109.storeroom 仓库 )yig=nn
110.sale invoice 销售发票 @Drl5C}+
111.price list 价目表 /FXvrH(
112.positive confirmation request 积极式询证函 @B
>D>B
113.negative confirmation request 消极式询证函 Wgte.K> /
114.purchase requisition 请购单 &&C70+_po
115.receiving report 验收报告 Q}B]b-c+E
116.gross margin 毛利 J{\U w].|0
117.manufacturing overhead 制造费用 V||b%Cb1g
118.material requisition 领料单 ?y>ji1
119.inventory-taking 存货盘点
7SJ=2
120.bond certificate 债券 8o|C43Q_
121.stock certificate 股票 ZJ2
MbV.6
122.audit report 审计报告 EL3X8H
123.entity 被审计单位 8493Sw
124.addressee of the audit report 审计报告的收件人 y-.{){uaD
125.unqualified opinion 无保留意见 |-S!)iG1V
126.qualified opinion 保留意见 d
5Ae67
127.disclaimer of opinion 无法表示意见 p#P<V%
128.adverse opinion 否定意见