61.assessed level of material misstatement risk 重大错报风险的评估水平 JnT1-=t.
62.simall business 小规模企业 :le"FFfk
63.accounting system 会计系统 dLtn,qCX0^
64.test of control 控制测试 Gw;[maM!%`
65.walk-through test 穿行测试 /h!Y/\ kI
66.communication 沟通 b3,&RUF
67.flow chart 流程图 $7 08\!
68.reperformance of internal control 重新执行 tl uyx
69.audit evidence 审计证据 Js7D>GWP!
70.substantive procedures 实质性程序 {m&8Viq1
71.assertions 认定 2EdKxw3$]
72.esistence 存在 o=,q4;R'
73.occurrence 发生 &>Ko}?w
74.completeness 完整性 m R? } gR
75.rights and obligations 权利和义务 );cu{GY
76.valuation and allocation 计价和分摊 N]k(
8K
77.cutoff 截止 w<uK-]t
78.accuracy 准确性 ppBIl6
79.classification 分类 t[.wx.y&0
80.inspection 检查 njk1x
81.supervision of counting 监盘 U;_b4S:
82.observation 观察 R&OqmhT!
83.confirmation 函证 \*_@`1m
84.computation 计算 l9 |x7GB
85.analytical procedures 分析程序 $|2
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86.vouch 核对 <KFE.\*Z4
87.trace 追查 Px>Gc:!>
88.audit sampling 审计抽样 M99g
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89.error 误差 AxN.k
90.expected error 预期误差 0V:DeX$bZ
91.population 总体 kUdl2["MZ
92.sampling risk 抽样风险 `y26OYo
93.non- sampling risk 非抽样风险 LE|*Je3a
94.sampling unit 抽样单位 u
I \zDR
95.statistical sampling 统计抽样 l[2 d{r
96.tolerable error 可容忍误差 =.]>,N`C
97.the risk of under reliance 信赖不足风险 Cyb-}l
98.the risk of over reliance 信赖过度风险 CFW\
99.the risk of incorrect rejection 误拒风险 f4s^$Q{Q
100. the risk of incorrect acceptance 误受风险 O>E2G]K]\
101.working trial balance 试算平衡表 6PS #Zydb
102.index and cross-referencing 索引和交叉索引 tp3>aNj
103.cash receipt 现金收入 t ._PS3
104.cash disbursement 现金支出 zKi5e+\
105.bank statement 银行对账单 ohdWEU,
106.bank reconciliation 银行存款余额调节表 0RLyAC|
107.balance sheet date 资产负债表日 Ch1+YZG
108.net realizable value 可变现净值 [U]ouh)
109.storeroom 仓库 7I6bZ;}d
110.sale invoice 销售发票 Z(S=2r.
111.price list 价目表 PC_#kz
112.positive confirmation request 积极式询证函 .Z!!x
113.negative confirmation request 消极式询证函 R?Dbv'lp>
114.purchase requisition 请购单 93Yo}6>
115.receiving report 验收报告 +P7A`{Ae
116.gross margin 毛利 s7FJJTn
117.manufacturing overhead 制造费用 u#8J`%g
118.material requisition 领料单 ?,J
N?
119.inventory-taking 存货盘点 u7=jtB
120.bond certificate 债券 h SZ0 }/
121.stock certificate 股票 Ty"OJ
122.audit report 审计报告 !9!kb
123.entity 被审计单位 !OJ@
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124.addressee of the audit report 审计报告的收件人 -$(,&qyk
125.unqualified opinion 无保留意见 [mSK!Y@u
126.qualified opinion 保留意见 %`%xD>![
127.disclaimer of opinion 无法表示意见 r@&d88U:
128.adverse opinion 否定意见