61.assessed level of material misstatement risk 重大错报风险的评估水平 Iu|4QE
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62.simall business 小规模企业 WYXh1_nyk
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63.accounting system 会计系统 @[.
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64.test of control 控制测试 Uon^z?0A
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65.walk-through test 穿行测试 -h8@B+
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66.communication 沟通 "';K$&,[
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67.flow chart 流程图 Jwt_d}ns
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68.reperformance of internal control 重新执行 I )wc&>Lc
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69.audit evidence 审计证据 Vc*"Q8aZ~
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70.substantive procedures 实质性程序 S";c7s
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71.assertions 认定 KIXp+Z
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72.esistence 存在 $@^*lUw
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73.occurrence 发生 -"uOh,G}
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74.completeness 完整性 1=z6m7@'-
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75.rights and obligations 权利和义务 =}UcYC6l
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76.valuation and allocation 计价和分摊 +*L<"@
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77.cutoff 截止 wU(!fw\
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78.accuracy 准确性 uF<}zFS
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79.classification 分类 e82xBLxR%
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80.inspection 检查 _|VF^\i
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81.supervision of counting 监盘 ex6QHUQ
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82.observation 观察 pc2;2^U_
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83.confirmation 函证 _qa9wK/
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84.computation 计算 sT'j36Nc<,
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85.analytical procedures 分析程序 O;+
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86.vouch 核对 :hTmt{LjN
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87.trace 追查 d.$0X/0
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88.audit sampling 审计抽样 %f 5c,}
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89.error 误差 M$s9
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90.expected error 预期误差 %l[]n;*$
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91.population 总体 ~s*kuj'%+
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92.sampling risk 抽样风险 B$ jX%e{:S
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93.non- sampling risk 非抽样风险 K_F"j!0
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94.sampling unit 抽样单位 `Wd4d2aLG
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95.statistical sampling 统计抽样 N\anjG
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96.tolerable error 可容忍误差 08+\fT [
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97.the risk of under reliance 信赖不足风险 CsEU:v
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98.the risk of over reliance 信赖过度风险 fd$nAE
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99.the risk of incorrect rejection 误拒风险 o.(Gja4
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100. the risk of incorrect acceptance 误受风险 Q^*4FH!W
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101.working trial balance 试算平衡表 |$g} &P8;
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102.index and cross-referencing 索引和交叉索引 g@Pq<
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103.cash receipt 现金收入 o)n=n!A
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104.cash disbursement 现金支出 3_8W5J3I
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105.bank statement 银行对账单 YJ|U|[
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106.bank reconciliation 银行存款余额调节表 CEAmb[h
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107.balance sheet date 资产负债表日 0?cJ>)N
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108.net realizable value 可变现净值 i*r ag0Mw
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109.storeroom 仓库 ZW4$Ks2]Y
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110.sale invoice 销售发票 ]FgKL0
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111.price list 价目表 R90#T6^
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112.positive confirmation request 积极式询证函 {eVv%sbq
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113.negative confirmation request 消极式询证函 Shv$"x:W
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114.purchase requisition 请购单 djqw5kO:R
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115.receiving report 验收报告 &8I}q]'k
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116.gross margin 毛利 X]o"4#CQIX
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117.manufacturing overhead 制造费用 ZL:S
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118.material requisition 领料单 'j-U=2,n
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119.inventory-taking 存货盘点 j#xGB]
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120.bond certificate 债券 w
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121.stock certificate 股票 z{&