61.assessed level of material misstatement risk 重大错报风险的评估水平 Y!Z@1V`
62.simall business 小规模企业 _X@:-_
63.accounting system 会计系统 L8Z?B\
64.test of control 控制测试 SSI&WZ2a
65.walk-through test 穿行测试 rj{'X /
66.communication 沟通 wmoOp;C
67.flow chart 流程图 gR?3)m
68.reperformance of internal control 重新执行 R>Zn$%j\
69.audit evidence 审计证据 ^,`Lt *
70.substantive procedures 实质性程序 <[pU rJfTr
71.assertions 认定 6+LXoR'
72.esistence 存在 SX
FF
73.occurrence 发生 EA8(_}
74.completeness 完整性 V=S`%1dLN
75.rights and obligations 权利和义务 r#{lpF,3Ib
76.valuation and allocation 计价和分摊 4P`\fz
77.cutoff 截止 r
Ssv^W+
78.accuracy 准确性 TyK;
q{
79.classification 分类 }1$8)zH
80.inspection 检查 Ex*g>~e
81.supervision of counting 监盘 c85B-/
82.observation 观察 ViVYyA
83.confirmation 函证 O050Q5zy
84.computation 计算 B:^U~s R
85.analytical procedures 分析程序 33u7
86.vouch 核对 +_`F@^R_
87.trace 追查 oxad}Y
88.audit sampling 审计抽样 ]=_BK!O
89.error 误差 -''vxt?7H&
90.expected error 预期误差 {8"W
91.population 总体 esLY1c%"/
92.sampling risk 抽样风险 W C`1;(#G
93.non- sampling risk 非抽样风险 "=
%-
94.sampling unit 抽样单位 a%-Yl%#
95.statistical sampling 统计抽样 xt`znNN
96.tolerable error 可容忍误差 %/>_o{"hw
97.the risk of under reliance 信赖不足风险 x3WY26e
98.the risk of over reliance 信赖过度风险 cb
UVeh7Q
99.the risk of incorrect rejection 误拒风险 '.^JN@
100. the risk of incorrect acceptance 误受风险 j+Tk|GRab
101.working trial balance 试算平衡表 1r.q]^Pq~
102.index and cross-referencing 索引和交叉索引 7,O^c+
103.cash receipt 现金收入 ;M JM~\L0
104.cash disbursement 现金支出 ;eA~z"g
105.bank statement 银行对账单 &7<~Q\XZbI
106.bank reconciliation 银行存款余额调节表 Wh4lz~D\@
107.balance sheet date 资产负债表日 Xi|v!^IT
108.net realizable value 可变现净值 ]_-$
109.storeroom 仓库 LLU>c]a
110.sale invoice 销售发票 LpF6e9V\Wp
111.price list 价目表 nl?|X2?C
112.positive confirmation request 积极式询证函 {@3=vBl%O+
113.negative confirmation request 消极式询证函 (
NiuAy
114.purchase requisition 请购单 0\gE^=o[
115.receiving report 验收报告 i>w>UA*t
116.gross margin 毛利 )<Yy.Z_:DC
117.manufacturing overhead 制造费用 RGxOb
118.material requisition 领料单 wicg8[T=B
119.inventory-taking 存货盘点 ^\wosB3E
120.bond certificate 债券 yBr{nFOgdY
121.stock certificate 股票 82w<q(
122.audit report 审计报告 g6*}&.&
123.entity 被审计单位 e%f8|3<6
124.addressee of the audit report 审计报告的收件人 L~;_R*Th
125.unqualified opinion 无保留意见 VSSiuo'5w
126.qualified opinion 保留意见 L' )(Zn1
127.disclaimer of opinion 无法表示意见 o= 8yp2vG
128.adverse opinion 否定意见