61.assessed level of material misstatement risk 重大错报风险的评估水平 ]Ob|!L(
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62.simall business 小规模企业
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63.accounting system 会计系统 m^G(qoZ]
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64.test of control 控制测试 p.SipQ.P
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65.walk-through test 穿行测试 &J*M
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66.communication 沟通 RHg-Cg`
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67.flow chart 流程图 <aJQV)]\
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68.reperformance of internal control 重新执行 akxNT_
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69.audit evidence 审计证据 DS<1"4 b|
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70.substantive procedures 实质性程序 by
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71.assertions 认定 {
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72.esistence 存在 [d6!
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73.occurrence 发生 H<Oo./8+
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74.completeness 完整性 ^Tm`motzh
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75.rights and obligations 权利和义务 ,erf{"Nh
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76.valuation and allocation 计价和分摊 _1p8(n
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77.cutoff 截止 jO-?t9^
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78.accuracy 准确性 kI^*
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79.classification 分类 uZS :
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80.inspection 检查 _h~ksNm5u
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81.supervision of counting 监盘 QPJ\Iu@D$
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82.observation 观察 ,^UqE{
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83.confirmation 函证 h:YD$XE
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84.computation 计算 jxh:z
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85.analytical procedures 分析程序 Km`
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86.vouch 核对 J7
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87.trace 追查 b(H{i}{]
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88.audit sampling 审计抽样 MtLWpi u@[
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89.error 误差 yB b%#GW
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90.expected error 预期误差 N:1aDr;
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91.population 总体 .DCHc,DxA
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92.sampling risk 抽样风险 hi7_jl6
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93.non- sampling risk 非抽样风险 )ZG;.j
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94.sampling unit 抽样单位 _bFUr
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95.statistical sampling 统计抽样 Jh26!%<Bl
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96.tolerable error 可容忍误差 CVj^{||eF
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97.the risk of under reliance 信赖不足风险 jjs/6sSRk
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98.the risk of over reliance 信赖过度风险 bz4Gzp'6k
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99.the risk of incorrect rejection 误拒风险 "HMEoZ
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100. the risk of incorrect acceptance 误受风险 ( ;FxKm<P@
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101.working trial balance 试算平衡表 D tsZP
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102.index and cross-referencing 索引和交叉索引 Kb.qv)6i*
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103.cash receipt 现金收入 `zd,^.i5~
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104.cash disbursement 现金支出 @KN+)q P
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105.bank statement 银行对账单 ?|nl93m
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106.bank reconciliation 银行存款余额调节表 U(
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107.balance sheet date 资产负债表日 j6
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108.net realizable value 可变现净值 E
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109.storeroom 仓库 mG~_*8}e<
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110.sale invoice 销售发票 k[6J;/
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111.price list 价目表
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112.positive confirmation request 积极式询证函 @CprC]X
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113.negative confirmation request 消极式询证函 -IPo/?}
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114.purchase requisition 请购单 '-iE
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115.receiving report 验收报告 5mH[|_
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116.gross margin 毛利 v 6 ~9)\!j
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117.manufacturing overhead 制造费用 Y
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118.material requisition 领料单 Y:^hd809
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119.inventory-taking 存货盘点 d&AG~,&d|
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120.bond certificate 债券
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121.stock certificate 股票 6'qkD<