61.assessed level of material misstatement risk 重大错报风险的评估水平 %p"x|e
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62.simall business 小规模企业 fu9
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63.accounting system 会计系统 JGf6*D"O
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64.test of control 控制测试 5JDqS
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65.walk-through test 穿行测试 eg)=^b
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66.communication 沟通 }f^r@3Cb3
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67.flow chart 流程图 mT5d[lz
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68.reperformance of internal control 重新执行 (iGk]Rtzt
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69.audit evidence 审计证据 P$.Azrl
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70.substantive procedures 实质性程序 b.h~QyI/W
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71.assertions 认定 gnNMuqt
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72.esistence 存在 CBs0>M/
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73.occurrence 发生 Pp:(PoH
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74.completeness 完整性 h(] O;a-
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75.rights and obligations 权利和义务 3w
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76.valuation and allocation 计价和分摊 xx
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77.cutoff 截止 it5].A&
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78.accuracy 准确性 aT(Pf7
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79.classification 分类 ;QW6Tgt11
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80.inspection 检查 8~EDmg[
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81.supervision of counting 监盘 eek5Xm
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82.observation 观察 9/{+,RpC
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83.confirmation 函证 8G1Tpn
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84.computation 计算 W4QVWn %3
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85.analytical procedures 分析程序 QT9(s\u
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86.vouch 核对 p<`q^D
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87.trace 追查 +~ :1H.
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88.audit sampling 审计抽样 |`U^+Nf
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89.error 误差 O%tlj@?
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90.expected error 预期误差 JQ%e'
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91.population 总体 >UE_FC*u
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92.sampling risk 抽样风险 8K]fw{-$L
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93.non- sampling risk 非抽样风险 7sC$hm]
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94.sampling unit 抽样单位 d&(GIH E&d
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95.statistical sampling 统计抽样 %TPnC'2
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96.tolerable error 可容忍误差 :upi2S_e
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97.the risk of under reliance 信赖不足风险 +AtZltM i
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98.the risk of over reliance 信赖过度风险 +Ys<V
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99.the risk of incorrect rejection 误拒风险 6QLWF@
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100. the risk of incorrect acceptance 误受风险 <o3e0JCq
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101.working trial balance 试算平衡表 /$! /F@^
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102.index and cross-referencing 索引和交叉索引 Cl6y:21]K
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103.cash receipt 现金收入 & *B@qQ
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104.cash disbursement 现金支出 DCPK1ql
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105.bank statement 银行对账单 }C}~)qaZv+
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 fS>W-
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109.storeroom 仓库 @rRBo:0%
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110.sale invoice 销售发票 8%_XJyg
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111.price list 价目表 2rB$&>}T
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112.positive confirmation request 积极式询证函 ;'`T
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113.negative confirmation request 消极式询证函 T8Gx oNm
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114.purchase requisition 请购单 I')URk[
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115.receiving report 验收报告 |[>`3p"&
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116.gross margin 毛利 A@Z&ZBDg
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117.manufacturing overhead 制造费用 qmdl:J|?
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118.material requisition 领料单 "6['!rq0
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119.inventory-taking 存货盘点 mEa\0oPGB
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120.bond certificate 债券 .</d$FM JE
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121.stock certificate 股票 we4e>)
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122.audit report 审计报告 _"&b%!
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123.entity 被审计单位 [<