61.assessed level of material misstatement risk 重大错报风险的评估水平 5fhe{d"si
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62.simall business 小规模企业 1FEY&rpR
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63.accounting system 会计系统 ?[Qxq34
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64.test of control 控制测试 u#34mg..
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65.walk-through test 穿行测试 G`R2=bb8
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66.communication 沟通 )VR/a
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67.flow chart 流程图 3H/4$XJB
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68.reperformance of internal control 重新执行 :.EVvuXI
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69.audit evidence 审计证据 )eSD5hOI)
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70.substantive procedures 实质性程序 Jyu
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71.assertions 认定 V\o&{7!
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72.esistence 存在 Jq?"?d|:
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73.occurrence 发生 5PCKBevV
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74.completeness 完整性 K F`@o@,
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75.rights and obligations 权利和义务 APu cA
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76.valuation and allocation 计价和分摊 09u@-
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77.cutoff 截止 1
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78.accuracy 准确性 pO_L,~<
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79.classification 分类 [8Zvs=1
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80.inspection 检查 U#!f^@&AB
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81.supervision of counting 监盘 n$T'gX#5
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82.observation 观察 ${F]N }
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83.confirmation 函证 /?j
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84.computation 计算 x7]Yn'^'
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85.analytical procedures 分析程序 tZ]/?+1G
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86.vouch 核对 "R/Xv+;
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87.trace 追查 ?R}a,k
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88.audit sampling 审计抽样 Sc zYL?w^
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89.error 误差 pkL&
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90.expected error 预期误差 ^l4=/=RR
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91.population 总体
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92.sampling risk 抽样风险 !5P\5WF~Y
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93.non- sampling risk 非抽样风险 _8CE|<Cn
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94.sampling unit 抽样单位 CcZ\QOet&C
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95.statistical sampling 统计抽样 jCMr[ G=
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96.tolerable error 可容忍误差 o7*z@R"
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97.the risk of under reliance 信赖不足风险 Wa{>R2h\
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98.the risk of over reliance 信赖过度风险 jz%%r Q(
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99.the risk of incorrect rejection 误拒风险 wYrb P11
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100. the risk of incorrect acceptance 误受风险 1h.N
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101.working trial balance 试算平衡表 4_E{
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102.index and cross-referencing 索引和交叉索引 9w Pc03a
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103.cash receipt 现金收入 +|N!(H
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104.cash disbursement 现金支出 s^]F4'
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105.bank statement 银行对账单 s\6kXR
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106.bank reconciliation 银行存款余额调节表 v:MJF*/
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107.balance sheet date 资产负债表日 3JiJ,<,7
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108.net realizable value 可变现净值 #[^?f[9r
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109.storeroom 仓库 4 |ryt4B
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110.sale invoice 销售发票 <Q06<{]R8
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111.price list 价目表 uM\(#jZ
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112.positive confirmation request 积极式询证函 dcMWCK
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113.negative confirmation request 消极式询证函 30(O]@f~
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114.purchase requisition 请购单 Ng?n}$g*
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115.receiving report 验收报告 4}FuoQL
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116.gross margin 毛利 AR i_m
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117.manufacturing overhead 制造费用 uP\?y(="
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118.material requisition 领料单 OXy>Tlv
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119.inventory-taking 存货盘点 OAu?F}O
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120.bond certificate 债券 @'.(62v
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121.stock certificate 股票 `B+P$K<