61.assessed level of material misstatement risk 重大错报风险的评估水平 5JEbe
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62.simall business 小规模企业 J!'@
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63.accounting system 会计系统 .h0b~nI>>
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64.test of control 控制测试 xss`Y,5?
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65.walk-through test 穿行测试 =+t^ f
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66.communication 沟通 =K{\p`?
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67.flow chart 流程图 Ut$;ND.-
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68.reperformance of internal control 重新执行 asY[8r?U
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69.audit evidence 审计证据 hstbz
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70.substantive procedures 实质性程序 el:9 wq
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71.assertions 认定 yHxosxd<*
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72.esistence 存在 3O7!`Nm@
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73.occurrence 发生 wywQ<n
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74.completeness 完整性 ,t\* ZTt$
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75.rights and obligations 权利和义务 E;<l(.Ar
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76.valuation and allocation 计价和分摊 gi0W;q
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77.cutoff 截止 keB&Bjd&
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78.accuracy 准确性 6xD#?
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79.classification 分类 <{~6}6o
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80.inspection 检查 Nbp!teH6
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81.supervision of counting 监盘 4wrk
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82.observation 观察 6M13f@v
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83.confirmation 函证 @:KJYm[
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84.computation 计算 h,Q3oy\s1
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85.analytical procedures 分析程序 5Kkdo!z
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86.vouch 核对
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87.trace 追查 :>+s0~
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88.audit sampling 审计抽样 <n(*Xak{a
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89.error 误差 6 ~>FYX
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90.expected error 预期误差 +wkjS r`e
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91.population 总体 A]XZnQ
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92.sampling risk 抽样风险 J_FNAdQt
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93.non- sampling risk 非抽样风险 )KP5WudX
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94.sampling unit 抽样单位 Fy.\7CL>
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95.statistical sampling 统计抽样 u;`U
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96.tolerable error 可容忍误差 ,mj@sC>
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97.the risk of under reliance 信赖不足风险 3"O>&Q0c
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 gH G
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100. the risk of incorrect acceptance 误受风险 n/h,Lr)Z
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101.working trial balance 试算平衡表 '{(UW.Awo
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102.index and cross-referencing 索引和交叉索引 %DdJ ^qHI
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 eQ&ZX3*}
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105.bank statement 银行对账单 6qp%$>$Vt;
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106.bank reconciliation 银行存款余额调节表 AGbhJ=tB
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107.balance sheet date 资产负债表日 q=#}
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108.net realizable value 可变现净值 4 M(-xl?
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109.storeroom 仓库 B`
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110.sale invoice 销售发票 +Xemf?
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111.price list 价目表 L>YU,I\o
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112.positive confirmation request 积极式询证函 {>F7CT'G6
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113.negative confirmation request 消极式询证函 *Q,0W:~-
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114.purchase requisition 请购单 nG;8:f`
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115.receiving report 验收报告 <^lRUw
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116.gross margin 毛利 =|YxDas
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117.manufacturing overhead 制造费用 ,j$Vvz
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118.material requisition 领料单 smry2*g
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119.inventory-taking 存货盘点 y
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120.bond certificate 债券 YWxc-fPZ
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121.stock certificate 股票 Ba/Yl
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