61.assessed level of material misstatement risk 重大错报风险的评估水平 =6"2UC&
62.simall business 小规模企业 g35DV6
63.accounting system 会计系统 S;$-''o?9
64.test of control 控制测试 At7>V-f}
65.walk-through test 穿行测试 P"B0_EuR<T
66.communication 沟通 kY*rb_2j
67.flow chart 流程图 K+;e4_\
68.reperformance of internal control 重新执行 0 stc9_O
69.audit evidence 审计证据 ='`/BY(m[
70.substantive procedures 实质性程序 &f^, la
71.assertions 认定 #Q2Y&2`yGT
72.esistence 存在 J]nohICe
73.occurrence 发生 cWoPB
_
74.completeness 完整性 !%"8|)CAr
75.rights and obligations 权利和义务 G6T_O
76.valuation and allocation 计价和分摊 a)wJT`xu
77.cutoff 截止 ee yHy"@
78.accuracy 准确性 |&RU/ a
79.classification 分类 28 ?\
80.inspection 检查 O^oWG&Y;v
81.supervision of counting 监盘 9I6a"PGDb
82.observation 观察 a!=D [Gz*5
83.confirmation 函证 \ExMk<y_&
84.computation 计算 KET2Ws[w
85.analytical procedures 分析程序 0*f)=Q'
86.vouch 核对 '.:z&gSqx0
87.trace 追查 XD.)Dl8
88.audit sampling 审计抽样 a{L
d
89.error 误差 uG,5BV .M
90.expected error 预期误差 G3Z)Z)N
91.population 总体 KrQ1GepJ
92.sampling risk 抽样风险 SLa>7`<Q
93.non- sampling risk 非抽样风险 U|jS
a,}
94.sampling unit 抽样单位 h&KO<>
95.statistical sampling 统计抽样 k$blEa4
96.tolerable error 可容忍误差 Zy`m!]G]80
97.the risk of under reliance 信赖不足风险 A1O'|7X
98.the risk of over reliance 信赖过度风险 4K\G16'$v
99.the risk of incorrect rejection 误拒风险 o~`/_+
100. the risk of incorrect acceptance 误受风险 \NPmym_6J
101.working trial balance 试算平衡表 4h|c<-`>t
102.index and cross-referencing 索引和交叉索引 Z?h~{Mg
103.cash receipt 现金收入 6^]+[q}3
104.cash disbursement 现金支出 b3=rG(0f
105.bank statement 银行对账单 vS;RJg=
106.bank reconciliation 银行存款余额调节表 -|
$@-fY;
107.balance sheet date 资产负债表日 9jM}~XvV
108.net realizable value 可变现净值 Lt64JH^lz
109.storeroom 仓库 5?{r
110.sale invoice 销售发票 TM%|'^)
111.price list 价目表 m*&]!mM"0G
112.positive confirmation request 积极式询证函 ldU?{o:\s
113.negative confirmation request 消极式询证函 p`olCp'
114.purchase requisition 请购单 ,Vc6Gwm
115.receiving report 验收报告 NcBIg:
V\c
116.gross margin 毛利 {$0mwAOH "
117.manufacturing overhead 制造费用 ;`0%t$@-
118.material requisition 领料单 p|U?86t
119.inventory-taking 存货盘点 <? q?Mn
120.bond certificate 债券 fDv2JdiU
121.stock certificate 股票 ,LHn90S
122.audit report 审计报告 <sb~
^B
123.entity 被审计单位 =W(Q34
124.addressee of the audit report 审计报告的收件人 (S>C#A=E\
125.unqualified opinion 无保留意见 f\|w'
126.qualified opinion 保留意见 V'z1
127.disclaimer of opinion 无法表示意见 )1?y 8_B
128.adverse opinion 否定意见