61.assessed level of material misstatement risk 重大错报风险的评估水平 jq.@<<j|$
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62.simall business 小规模企业 |8+<qgQ
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63.accounting system 会计系统 yc%AkhX*
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64.test of control 控制测试 1O(fI|gcO
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65.walk-through test 穿行测试 eWwSD#N#
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66.communication 沟通 ZR..>=
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67.flow chart 流程图 _$cQAH0 E
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68.reperformance of internal control 重新执行 v]VIUVd
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69.audit evidence 审计证据 YnJ=&21
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70.substantive procedures 实质性程序 {\]SvoJnJ
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71.assertions 认定 jS R:ltd
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72.esistence 存在 _9L2JN$R6
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73.occurrence 发生 OY[N%wr!
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74.completeness 完整性 2a?
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75.rights and obligations 权利和义务 ]j1BEO!Bg
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76.valuation and allocation 计价和分摊 bzUc;&WDz
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77.cutoff 截止 uidE/7
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78.accuracy 准确性 c?IIaj
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79.classification 分类 It]CoAo+
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80.inspection 检查 =q6yb@
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81.supervision of counting 监盘 \;P Bx &
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82.observation 观察 + FLzK(
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83.confirmation 函证 r/{0YFa
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84.computation 计算 [bGdg
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85.analytical procedures 分析程序 [dt1%DD`M
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86.vouch 核对 VK$+Nm)
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87.trace 追查 9KAXc(-
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88.audit sampling 审计抽样 {a(YV\^y|H
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89.error 误差 W}T+8+RU
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90.expected error 预期误差
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91.population 总体 :[AW
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92.sampling risk 抽样风险 uV%7|/fD
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93.non- sampling risk 非抽样风险 OFDPtJ wV
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94.sampling unit 抽样单位 d]a*)m&
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95.statistical sampling 统计抽样 q$H'u[KQ06
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96.tolerable error 可容忍误差 \W*ouH
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97.the risk of under reliance 信赖不足风险 e#16,a-}o
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98.the risk of over reliance 信赖过度风险 nk6xavQji
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99.the risk of incorrect rejection 误拒风险 A\z[/3& RK
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100. the risk of incorrect acceptance 误受风险 rGq~e|.O3
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101.working trial balance 试算平衡表 eR5swy&
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102.index and cross-referencing 索引和交叉索引 <L5[#V_
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103.cash receipt 现金收入 4pA(.<#A
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104.cash disbursement 现金支出 Q*U$i#,
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105.bank statement 银行对账单 ~W`upx)j
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106.bank reconciliation 银行存款余额调节表 BU])@~$
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107.balance sheet date 资产负债表日 L! Q&?xP
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108.net realizable value 可变现净值 #ljfcQm
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109.storeroom 仓库 +hKQha!*
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110.sale invoice 销售发票 a"hlPJlG
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111.price list 价目表 G~YV6??
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112.positive confirmation request 积极式询证函 &AlVJEI
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113.negative confirmation request 消极式询证函 =;c? 6{<1
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114.purchase requisition 请购单 O7q-MeMM
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115.receiving report 验收报告 ~f){`ZJc
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116.gross margin 毛利 I_Oa<J\+
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117.manufacturing overhead 制造费用 0y|}}92:
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118.material requisition 领料单 *crpM3fO>
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119.inventory-taking 存货盘点 ,/JrQWgD
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120.bond certificate 债券 k(hes3JV
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121.stock certificate 股票 Fc42TH
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122.audit report 审计报告 -Z]?v3
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123.entity 被审计单位 &