61.assessed level of material misstatement risk 重大错报风险的评估水平 )U>q><
62.simall business 小规模企业 ~uq J@#o{
63.accounting system 会计系统 W6K]jIQ
64.test of control 控制测试 16ke CG\
65.walk-through test 穿行测试 P{)HXUVb
66.communication 沟通 3_J9SwtN
67.flow chart 流程图 ] \4-e2N`\
68.reperformance of internal control 重新执行 FnP/NoZa>
69.audit evidence 审计证据 ='pssdB
70.substantive procedures 实质性程序 YCeE?S1gk3
71.assertions 认定 Um9!<G=;
72.esistence 存在 GTYGm
73.occurrence 发生 RA+Y ./*h
74.completeness 完整性 NjdAfgA
75.rights and obligations 权利和义务 r@e_cD]
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76.valuation and allocation 计价和分摊 {p9y{$
77.cutoff 截止 Pgr>qcbql
78.accuracy 准确性 ti`z:8n7
79.classification 分类 HOsq _)K
80.inspection 检查 k^C;"awh
81.supervision of counting 监盘 hK@1
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82.observation 观察 ?)",}XL6
83.confirmation 函证 \qUmdN{FU
84.computation 计算 s+yBxgQ/
85.analytical procedures 分析程序 GJy><'J,!>
86.vouch 核对 1#(,Bq4
87.trace 追查 UQPd@IVu6
88.audit sampling 审计抽样 u&STGc[
89.error 误差 _66zXfM<
90.expected error 预期误差 9C-F%te
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91.population 总体 ]0ouJY
92.sampling risk 抽样风险 nDiD7:e7=
93.non- sampling risk 非抽样风险 `2J6Dz"W
94.sampling unit 抽样单位 A8e b{qv
95.statistical sampling 统计抽样 >>(2ZJ
96.tolerable error 可容忍误差 fF_1ZKx+#!
97.the risk of under reliance 信赖不足风险 X~ P0Q
98.the risk of over reliance 信赖过度风险 G+m|A*[>
99.the risk of incorrect rejection 误拒风险 Fu )V2[TY
100. the risk of incorrect acceptance 误受风险 Z A1?'
101.working trial balance 试算平衡表 +;Q&
102.index and cross-referencing 索引和交叉索引 fyYv}z
103.cash receipt 现金收入 \r324Bw>2
104.cash disbursement 现金支出 ?j?{}Z
105.bank statement 银行对账单 !g=,O6
106.bank reconciliation 银行存款余额调节表 ~)tMR9=wX
107.balance sheet date 资产负债表日 S?OK@UEJ
108.net realizable value 可变现净值 JI3AR
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109.storeroom 仓库 %Q1v8l.}
110.sale invoice 销售发票 gO*cX&
111.price list 价目表 qoB
112.positive confirmation request 积极式询证函 BG-uKJ
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113.negative confirmation request 消极式询证函 {KeHqM}e
114.purchase requisition 请购单 0w8Id
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115.receiving report 验收报告 #bsR L8@
116.gross margin 毛利 gSZNsiH
117.manufacturing overhead 制造费用 {8@?9Z9R{
118.material requisition 领料单
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119.inventory-taking 存货盘点
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120.bond certificate 债券 9w11kut-!
121.stock certificate 股票 WE|L{
122.audit report 审计报告 q jDWA'
123.entity 被审计单位 dI>)4( )
124.addressee of the audit report 审计报告的收件人 s:*gjoL
125.unqualified opinion 无保留意见 dvyE._/v
126.qualified opinion 保留意见 tI*u"%#t
127.disclaimer of opinion 无法表示意见 D<L]'
128.adverse opinion 否定意见