61.assessed level of material misstatement risk 重大错报风险的评估水平 f
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62.simall business 小规模企业 DYD<?._I
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63.accounting system 会计系统 EiW|+@1
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64.test of control 控制测试 O<gfZ>
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65.walk-through test 穿行测试 86
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66.communication 沟通 e
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67.flow chart 流程图 TC\+>LXiZ
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68.reperformance of internal control 重新执行 zH8E,)
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69.audit evidence 审计证据 RdTM5ANT
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70.substantive procedures 实质性程序 ,fVD`RR(W?
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71.assertions 认定 S\k <
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72.esistence 存在 /d8o*m'bu!
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73.occurrence 发生 Ey46JO"
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74.completeness 完整性 &],uD3:5O
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75.rights and obligations 权利和义务 eU?hin@X
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76.valuation and allocation 计价和分摊 FK|O^->B
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77.cutoff 截止 {meX2Z4
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78.accuracy 准确性 6OES'3 Cy
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79.classification 分类 (q>
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80.inspection 检查 ^QB[;g.O
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81.supervision of counting 监盘 d2
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82.observation 观察 "/#JC}]
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83.confirmation 函证 5,RUPaE
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84.computation 计算 (C
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85.analytical procedures 分析程序 DX>a0-Xj
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86.vouch 核对 W.7rHa
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87.trace 追查 z*y!Ml1
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88.audit sampling 审计抽样 Nkdv'e\
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89.error 误差 y}Ky<%A!P
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90.expected error 预期误差 yC,/R371k
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91.population 总体 v0^9"V:y
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92.sampling risk 抽样风险 X'9.fKp
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93.non- sampling risk 非抽样风险 Qy,^'fSN
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94.sampling unit 抽样单位 /'O8RUjN
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95.statistical sampling 统计抽样 Y
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96.tolerable error 可容忍误差 !,J#
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97.the risk of under reliance 信赖不足风险 GN.Oa$
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98.the risk of over reliance 信赖过度风险 )vr@:PE
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99.the risk of incorrect rejection 误拒风险 yoi4w 7:
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100. the risk of incorrect acceptance 误受风险 *pl6 V|
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101.working trial balance 试算平衡表 A=CeeC]}
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102.index and cross-referencing 索引和交叉索引 xVvUx,t
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103.cash receipt 现金收入 z*Sm5i&)_q
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104.cash disbursement 现金支出 NOz3_k
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105.bank statement 银行对账单 >&L|oq7$
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106.bank reconciliation 银行存款余额调节表 B.<SC
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107.balance sheet date 资产负债表日 -F[8ZiZ
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108.net realizable value 可变现净值 lwn
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109.storeroom 仓库 BEZ~<E&0H
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110.sale invoice 销售发票 St=nf\P&F
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111.price list 价目表 p<R:[rz
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112.positive confirmation request 积极式询证函 b`0tfXzS5
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113.negative confirmation request 消极式询证函 -luQbGcT3
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114.purchase requisition 请购单 \j)Evjw
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115.receiving report 验收报告 6K2e]r
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116.gross margin 毛利 |1tKQ0jg
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117.manufacturing overhead 制造费用 rK~-Wzwu
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118.material requisition 领料单 PSrx!
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119.inventory-taking 存货盘点 3CUQQ_
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120.bond certificate 债券 *miG<
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121.stock certificate 股票 Z0|5VLk,<{
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122.audit report 审计报告 OY*y<