61.assessed level of material misstatement risk 重大错报风险的评估水平 -U|c~Cqc
62.simall business 小规模企业
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63.accounting system 会计系统 &^=Lr:I
64.test of control 控制测试 ;_}pIO
65.walk-through test 穿行测试 o_:v?Y>0
66.communication 沟通 i
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67.flow chart 流程图 }Fe~XO`
68.reperformance of internal control 重新执行 *^?tr?e%I<
69.audit evidence 审计证据 T.bFB+'E|
70.substantive procedures 实质性程序 :5YIoC
71.assertions 认定 QoD_`d
72.esistence 存在 u0C:q`;z
73.occurrence 发生 IwyA4Ak Ru
74.completeness 完整性 *!5CL'
75.rights and obligations 权利和义务 z/7q#~J,
76.valuation and allocation 计价和分摊 3",gjXmBu
77.cutoff 截止
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78.accuracy 准确性 g"-j/ c
79.classification 分类 8}QM~&&.
80.inspection 检查 (,Y[2_Zv
81.supervision of counting 监盘 ]ch=@IV
82.observation 观察 %4~"$kE
83.confirmation 函证 +){^HC\7h
84.computation 计算 =z1Lim-
85.analytical procedures 分析程序 G ek?+|m
86.vouch 核对 >y%H2][
87.trace 追查 V)$!WPL@
88.audit sampling 审计抽样 osp~)icun
89.error 误差 kWzp*<lWe
90.expected error 预期误差 Ycr3$n]e
91.population 总体 ~Ntk-p
92.sampling risk 抽样风险 ZFZ'&"+
93.non- sampling risk 非抽样风险 2BccE
94.sampling unit 抽样单位 pW]j.JM
95.statistical sampling 统计抽样 [&TF]az
96.tolerable error 可容忍误差 De$~ *2
97.the risk of under reliance 信赖不足风险 8JLf @C:
98.the risk of over reliance 信赖过度风险 (UkP
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99.the risk of incorrect rejection 误拒风险 r)<A YX]J
100. the risk of incorrect acceptance 误受风险 - H?c4? 5
101.working trial balance 试算平衡表 Ww<Y]H$xZ<
102.index and cross-referencing 索引和交叉索引 3vrVX<_
103.cash receipt 现金收入 Ib(C`4%
104.cash disbursement 现金支出 fUw:jExz
105.bank statement 银行对账单 `d <`>
106.bank reconciliation 银行存款余额调节表 a;o0#I#Si
107.balance sheet date 资产负债表日 J(1Tl
108.net realizable value 可变现净值 rto?*^N?
109.storeroom 仓库 ^t0!Dbx3SE
110.sale invoice 销售发票 aCZ0-X?c
111.price list 价目表 "P !
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112.positive confirmation request 积极式询证函 M5bE5C
113.negative confirmation request 消极式询证函 A7 RI&g
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114.purchase requisition 请购单 1RAkqw
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115.receiving report 验收报告 v
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116.gross margin 毛利 ^ :VH?I=
117.manufacturing overhead 制造费用 5/.W-Q\pl}
118.material requisition 领料单 &h:4TaD
119.inventory-taking 存货盘点 N{Sp-J>
120.bond certificate 债券 [-(^>Y
121.stock certificate 股票 ^
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122.audit report 审计报告 [6VB&
123.entity 被审计单位 y|LHnNQ
124.addressee of the audit report 审计报告的收件人 rPk|2l,E,3
125.unqualified opinion 无保留意见 OZ`cE5"i
126.qualified opinion 保留意见 ,_V V;P
127.disclaimer of opinion 无法表示意见 :82T!
128.adverse opinion 否定意见