61.assessed level of material misstatement risk 重大错报风险的评估水平 3l
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62.simall business 小规模企业 GK'p$`
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63.accounting system 会计系统 ?%Nh4+3N>
64.test of control 控制测试 D0 p*Sg
65.walk-through test 穿行测试 vZTXvdF
66.communication 沟通 c6 mS
67.flow chart 流程图 ={oNY.(Q
68.reperformance of internal control 重新执行 TK\3mrEI
69.audit evidence 审计证据 |> ]@w\]
70.substantive procedures 实质性程序 h^tCF=S
71.assertions 认定 -W('^v_*
72.esistence 存在 Z8xB
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73.occurrence 发生 Z)E)-2U$@
74.completeness 完整性 !KK `+ 9/
75.rights and obligations 权利和义务 }5oI` 9VT
76.valuation and allocation 计价和分摊 /^nIOAeE
77.cutoff 截止 {P~rf&Ee
78.accuracy 准确性 IV. })8
79.classification 分类 qNj?Rwc
80.inspection 检查 eZT8gKbjJ)
81.supervision of counting 监盘 ;Hk3y+&]a
82.observation 观察 UcQ]n0J=Z
83.confirmation 函证 %hYgG;22
84.computation 计算 <.4(#Ebd
85.analytical procedures 分析程序 NC-K`)
86.vouch 核对 e
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87.trace 追查 oHx:["F
88.audit sampling 审计抽样 g_syGQ\
89.error 误差 %CiF;wJ
90.expected error 预期误差 C&w0HoF
91.population 总体 \/3(>g?4
92.sampling risk 抽样风险 <6 Rec^QF
93.non- sampling risk 非抽样风险 Zhfg
94.sampling unit 抽样单位 <5z!0m-
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95.statistical sampling 统计抽样 aHW34e@ebL
96.tolerable error 可容忍误差 `K.B`
97.the risk of under reliance 信赖不足风险 2'S&%UyP
98.the risk of over reliance 信赖过度风险 {ac$4#Bp[B
99.the risk of incorrect rejection 误拒风险 P5_Ajb(@'
100. the risk of incorrect acceptance 误受风险 v~L\[&|_
101.working trial balance 试算平衡表 +M
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102.index and cross-referencing 索引和交叉索引 >tcEx(
103.cash receipt 现金收入 zT,@PIC(
104.cash disbursement 现金支出 mk1R~4v
105.bank statement 银行对账单 LsERcjwwK
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 G:$kGzhJ
108.net realizable value 可变现净值 `X@\Zv=}
109.storeroom 仓库 e*}zl>f
110.sale invoice 销售发票 L4/ns@e
111.price list 价目表 lUEbxN
112.positive confirmation request 积极式询证函 P knOeW"j
113.negative confirmation request 消极式询证函 :gwmk9LZ
114.purchase requisition 请购单 :Pdh##k
115.receiving report 验收报告 'xqyG XI
116.gross margin 毛利 iiq
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117.manufacturing overhead 制造费用 Zio!j%G
118.material requisition 领料单 h76j|1gI
119.inventory-taking 存货盘点 YTefEG]|q
120.bond certificate 债券 /C!~v!;e
121.stock certificate 股票 w ea
122.audit report 审计报告 -6- sI
123.entity 被审计单位 Ln,<|,fZN
124.addressee of the audit report 审计报告的收件人 }=bzUA`C
125.unqualified opinion 无保留意见 >]~581fYf
126.qualified opinion 保留意见 ?l6yLn5si^
127.disclaimer of opinion 无法表示意见 K _VIk'RB
128.adverse opinion 否定意见