61.assessed level of material misstatement risk 重大错报风险的评估水平 JIyIQg'5i
62.simall business 小规模企业 IEJp!P,E
63.accounting system 会计系统 Ok2>%e
64.test of control 控制测试 ce P1mO
65.walk-through test 穿行测试 v_Y'o
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66.communication 沟通 #3act)m
67.flow chart 流程图 )x*pkE**c
68.reperformance of internal control 重新执行 {BKr/) H
69.audit evidence 审计证据 iv62Fs'
70.substantive procedures 实质性程序 3Q"4-pd
71.assertions 认定 d ;W(Vm6
72.esistence 存在 $N1UEvC%Q
73.occurrence 发生 #
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74.completeness 完整性 ;qT7BUh(%
75.rights and obligations 权利和义务 ^atBf![
76.valuation and allocation 计价和分摊 d>qxaX;
77.cutoff 截止 m]NyEMYg
78.accuracy 准确性 SRx `m,535
79.classification 分类 p%6j2;D
80.inspection 检查 Pkw` o #
81.supervision of counting 监盘 u2 xb ^vu
82.observation 观察 _GK3]F0
83.confirmation 函证 BnLWC
84.computation 计算 q^hL[:ms#
85.analytical procedures 分析程序 h&6v&%S/L
86.vouch 核对 h^KLqPBt{
87.trace 追查 zWh[U'6
88.audit sampling 审计抽样 Fv6<Cz6L
89.error 误差 ndIU0kq3
90.expected error 预期误差 zbDM+;
91.population 总体 va/$dD9
92.sampling risk 抽样风险 ^l\^\>8
93.non- sampling risk 非抽样风险 \k
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94.sampling unit 抽样单位 Qm X(s
95.statistical sampling 统计抽样 ~y(-j[
96.tolerable error 可容忍误差 Z{ A)
97.the risk of under reliance 信赖不足风险 V5{^R+_)Ya
98.the risk of over reliance 信赖过度风险 ;9R;D,G
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99.the risk of incorrect rejection 误拒风险 c{u~=24;%#
100. the risk of incorrect acceptance 误受风险 EO5k?k[*
101.working trial balance 试算平衡表 &m6x*i-5\f
102.index and cross-referencing 索引和交叉索引 WwF4`kxT
103.cash receipt 现金收入 ^3L6mOoA
104.cash disbursement 现金支出 V3u[{^^f
105.bank statement 银行对账单 iZ3%'~K<3J
106.bank reconciliation 银行存款余额调节表 bvMa|;f1
107.balance sheet date 资产负债表日 # N.(ZP
108.net realizable value 可变现净值 hd2 X/"
109.storeroom 仓库 [J|)DUjt
110.sale invoice 销售发票 5Go&+|c vJ
111.price list 价目表 tzhkd
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112.positive confirmation request 积极式询证函 H0
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113.negative confirmation request 消极式询证函 ;_lEu" -
114.purchase requisition 请购单 +)Pv6Zog[
115.receiving report 验收报告 /i]!=~\qFs
116.gross margin 毛利 o0p%j4vac
117.manufacturing overhead 制造费用 ~\%MJ3
118.material requisition 领料单 7lvUIc?krW
119.inventory-taking 存货盘点 lr[a~ca\
120.bond certificate 债券 btK| U
121.stock certificate 股票 .
f V-puE
122.audit report 审计报告 n#G
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123.entity 被审计单位 <ealt
124.addressee of the audit report 审计报告的收件人 ''Y}Q"
125.unqualified opinion 无保留意见 D/w4u;E@
126.qualified opinion 保留意见 iTt"Ik'
127.disclaimer of opinion 无法表示意见 >a;^=5E
128.adverse opinion 否定意见