61.assessed level of material misstatement risk 重大错报风险的评估水平 '\;tmD"N5#
62.simall business 小规模企业 +*!!
63.accounting system 会计系统 $H9xM
64.test of control 控制测试
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65.walk-through test 穿行测试 %$}iM<
66.communication 沟通 F`N*{at
67.flow chart 流程图 #*`|}_6L
68.reperformance of internal control 重新执行 k{#:O=
69.audit evidence 审计证据 5u!cA4e"
70.substantive procedures 实质性程序 .KD07
71.assertions 认定 AuCVpDH
72.esistence 存在 lV1|\~?4
73.occurrence 发生 93rE5eGs
74.completeness 完整性 xphqgOc12,
75.rights and obligations 权利和义务 Owr`ip\
76.valuation and allocation 计价和分摊 JSL 3.J
77.cutoff 截止 B?4\IXek
78.accuracy 准确性 5SjS~9
79.classification 分类 ~E\CAZ
80.inspection 检查 WZr~Pb9
81.supervision of counting 监盘 r5"/EMieh
82.observation 观察 t&oNJq{
83.confirmation 函证
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84.computation 计算
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85.analytical procedures 分析程序 Ob6vg^#
86.vouch 核对 68SM br
87.trace 追查
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88.audit sampling 审计抽样 oMVwIdf
89.error 误差 g,;MV7yE
90.expected error 预期误差 qRFN@ID$
91.population 总体 DjKjEZHgM
92.sampling risk 抽样风险 #.@=xhK/
93.non- sampling risk 非抽样风险 8+u8piG
94.sampling unit 抽样单位 \z{Y(dS
95.statistical sampling 统计抽样 t&xx-4
96.tolerable error 可容忍误差 JjmL6(*ui
97.the risk of under reliance 信赖不足风险 (X9V-4
98.the risk of over reliance 信赖过度风险 W< n`[
99.the risk of incorrect rejection 误拒风险 |);>wV"
100. the risk of incorrect acceptance 误受风险 jBC9Vt;B
101.working trial balance 试算平衡表 jmFN*VIL
102.index and cross-referencing 索引和交叉索引 (pmo[2kg
103.cash receipt 现金收入 D)_Ei'+*l
104.cash disbursement 现金支出 JVkawkeX
105.bank statement 银行对账单 0D'Wr(U(
106.bank reconciliation 银行存款余额调节表 :QVGY^c
107.balance sheet date 资产负债表日 (TE2t7ab|M
108.net realizable value 可变现净值 B'Wky>5)
109.storeroom 仓库 @
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110.sale invoice 销售发票 nqBuC
111.price list 价目表 HZ}*o%O
112.positive confirmation request 积极式询证函 )>fi={!=c
113.negative confirmation request 消极式询证函 ^Toi_
114.purchase requisition 请购单 dc05,Bz
115.receiving report 验收报告 I?K0b
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116.gross margin 毛利 ueR42J%s
117.manufacturing overhead 制造费用 xYT.J 6
118.material requisition 领料单 B /W$RcV
119.inventory-taking 存货盘点 nR7\ o(!
120.bond certificate 债券 :3B\,inJ
121.stock certificate 股票 H
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122.audit report 审计报告 L9T u>4
123.entity 被审计单位 |$PLZ,
124.addressee of the audit report 审计报告的收件人 Xo`1#6xsE
125.unqualified opinion 无保留意见 'm|m+K83
126.qualified opinion 保留意见 yShHFlO=
127.disclaimer of opinion 无法表示意见 9zJ`;1
128.adverse opinion 否定意见