61.assessed level of material misstatement risk 重大错报风险的评估水平 \b[9ebME
62.simall business 小规模企业 <"o"z2
63.accounting system 会计系统 X\p,%hk \
64.test of control 控制测试 5=(c%
65.walk-through test 穿行测试 ]0D}T'wM
66.communication 沟通 k\Q,h75
67.flow chart 流程图 T+LJ*
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68.reperformance of internal control 重新执行 R`F,aIJ]
69.audit evidence 审计证据 }U@m*dEG
70.substantive procedures 实质性程序 9>/wUQs!]
71.assertions 认定 %tA57Pn>
72.esistence 存在 _DRrz
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73.occurrence 发生 G0n'KB
74.completeness 完整性 Ou'?]{
75.rights and obligations 权利和义务 TJ?g%
76.valuation and allocation 计价和分摊 PR<||"03
77.cutoff 截止 T5wjU*=IL
78.accuracy 准确性 7dihVvL
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79.classification 分类 \EbbkN:D
80.inspection 检查 nZR!*$}A
81.supervision of counting 监盘 Z,N$A7SBE
82.observation 观察 qdCWy
83.confirmation 函证 A5#y?Aq
84.computation 计算 P`U<7xF~
85.analytical procedures 分析程序 `ir3YnT+
86.vouch 核对 fJjgq)9
87.trace 追查 6]Q3Yz^h
88.audit sampling 审计抽样 o6"*4P|
89.error 误差 .AV)'j#6P
90.expected error 预期误差 @|bP+8oU
91.population 总体 ;%J5=f%z)
92.sampling risk 抽样风险 PXP`ZLF
93.non- sampling risk 非抽样风险 P+e KZo
94.sampling unit 抽样单位 _RMQy~&b
95.statistical sampling 统计抽样 EjEFg#q
96.tolerable error 可容忍误差 "rXOsX\;
97.the risk of under reliance 信赖不足风险 x}fn'iUnm
98.the risk of over reliance 信赖过度风险 v}Wmd4Y'
99.the risk of incorrect rejection 误拒风险 p]W+eT
100. the risk of incorrect acceptance 误受风险 rl:KJ\*D
101.working trial balance 试算平衡表 4yMW^:@
102.index and cross-referencing 索引和交叉索引 `=tyN@VC
103.cash receipt 现金收入 2k7bK6=nm
104.cash disbursement 现金支出 K0+;bu
105.bank statement 银行对账单 9T2xU3UyY
106.bank reconciliation 银行存款余额调节表 ~Y5l+EF#
107.balance sheet date 资产负债表日 #nyv+x;
108.net realizable value 可变现净值 ~WVO
109.storeroom 仓库 @-.? B
110.sale invoice 销售发票 lp&!lb`
111.price list 价目表 5/ecaAB2
112.positive confirmation request 积极式询证函 gLj?Ys
113.negative confirmation request 消极式询证函 ?4PQQd
114.purchase requisition 请购单 _3Q8n|
115.receiving report 验收报告 h~HB0^|
116.gross margin 毛利 OKuD"
117.manufacturing overhead 制造费用 kD~uGA
118.material requisition 领料单 Ru%|}sfd
119.inventory-taking 存货盘点 O^{1RV3:,T
120.bond certificate 债券 WbjF]b\
121.stock certificate 股票 ?s}
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122.audit report 审计报告
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123.entity 被审计单位 T!q_/[i~7
124.addressee of the audit report 审计报告的收件人 TZ^LA
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125.unqualified opinion 无保留意见 XOrfs sj
126.qualified opinion 保留意见 mAqDjRV1
127.disclaimer of opinion 无法表示意见 _[Gb)/@mM
128.adverse opinion 否定意见