61.assessed level of material misstatement risk 重大错报风险的评估水平 L%Mj{fJ>Wm
62.simall business 小规模企业 `Hp=1a
63.accounting system 会计系统 m*f"Y"B.1I
64.test of control 控制测试 uK;&L?WB
65.walk-through test 穿行测试 FD[o94`%
66.communication 沟通 s,;7m
67.flow chart 流程图 o6Jhl8
68.reperformance of internal control 重新执行 >.o<}!FW
69.audit evidence 审计证据 w =2; QJ<
70.substantive procedures 实质性程序 v
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71.assertions 认定 ^(+@uuBx
72.esistence 存在 !(8)'<t9
73.occurrence 发生 b'1m
9T780
74.completeness 完整性 ]]eI80u[
75.rights and obligations 权利和义务 {\u6Cj x
76.valuation and allocation 计价和分摊 %u!)1oOIz
77.cutoff 截止 !~_6S*~
78.accuracy 准确性 "%rzL.</
79.classification 分类 U)6Ew4uRxV
80.inspection 检查 %$6?em_
81.supervision of counting 监盘 | <bZ*7G
82.observation 观察 Q>g-xe 1
83.confirmation 函证 U9Gg#M4tY
84.computation 计算 &ev#C%Nu
85.analytical procedures 分析程序 U:q4OtiP
86.vouch 核对 @>q4hYF
87.trace 追查 cyH=LjgJf
88.audit sampling 审计抽样 >uP1k.z'I
89.error 误差 fi
90.expected error 预期误差 &~ '^;hy=
91.population 总体 ^
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92.sampling risk 抽样风险 pebNE
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93.non- sampling risk 非抽样风险 Q6$^lRNOpk
94.sampling unit 抽样单位 L~!Lq4]V\g
95.statistical sampling 统计抽样 Zfc{}ius
96.tolerable error 可容忍误差 ,8)aKy
97.the risk of under reliance 信赖不足风险 =l4F/?u]f@
98.the risk of over reliance 信赖过度风险 4bq+(CI6
99.the risk of incorrect rejection 误拒风险 BmFtRbR
100. the risk of incorrect acceptance 误受风险 }*|aVBvU
101.working trial balance 试算平衡表 0~Iq9}{*P
102.index and cross-referencing 索引和交叉索引 / xb37,
103.cash receipt 现金收入 Mi<}q@]e
104.cash disbursement 现金支出 `{&l
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105.bank statement 银行对账单 ,!bcm
106.bank reconciliation 银行存款余额调节表 6Tg'9|g
107.balance sheet date 资产负债表日 asJ t6C
108.net realizable value 可变现净值 (G 9Ku 8Y
109.storeroom 仓库 l'RuzBQr
110.sale invoice 销售发票 "u3 N9
111.price list 价目表 F-<c.
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112.positive confirmation request 积极式询证函 Dcs
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113.negative confirmation request 消极式询证函 (Eo#oX
114.purchase requisition 请购单 @#::C@V]
115.receiving report 验收报告 uWkuw5;
116.gross margin 毛利 vFK!LeF%
117.manufacturing overhead 制造费用 2$O6%0
118.material requisition 领料单 i)[~]D.EH8
119.inventory-taking 存货盘点 r?R!/`f
120.bond certificate 债券 bj=YFV+
121.stock certificate 股票 V&R_A