61.assessed level of material misstatement risk 重大错报风险的评估水平 zi
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62.simall business 小规模企业 z D<9A6AB
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63.accounting system 会计系统 ~-wJ#E3g
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64.test of control 控制测试 !U:s.^{
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65.walk-through test 穿行测试 RI3{>|*
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66.communication 沟通 =hIT?Z6A
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67.flow chart 流程图 X@U1Ri
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68.reperformance of internal control 重新执行 9dtGqXX
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69.audit evidence 审计证据 z/k~+-6O
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70.substantive procedures 实质性程序 &xroms"S=
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71.assertions 认定 v9lBk]c
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72.esistence 存在 e uHu}
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73.occurrence 发生 % W',c u
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74.completeness 完整性 I{e^,oc
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75.rights and obligations 权利和义务 =GKYroNM
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76.valuation and allocation 计价和分摊 np\2sa`
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77.cutoff 截止 3(})uV
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78.accuracy 准确性 }_(^/pnk
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79.classification 分类 [=ak
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80.inspection 检查 bL],KW;Q
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81.supervision of counting 监盘 3r:)\E+Q_
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82.observation 观察 - b\V(@5
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83.confirmation 函证 ->2wrOH|H
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84.computation 计算 NU&
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85.analytical procedures 分析程序 |k
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86.vouch 核对 g;#KBxE
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87.trace 追查
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88.audit sampling 审计抽样 X]pWvQ Q]
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89.error 误差 x"llX
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90.expected error 预期误差 r5!x,{E6
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91.population 总体 iPY v
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92.sampling risk 抽样风险 Pm#x?1rAj
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93.non- sampling risk 非抽样风险 $dZ>bXUw:
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94.sampling unit 抽样单位 L>~@
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95.statistical sampling 统计抽样 ?dKa;0\
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96.tolerable error 可容忍误差 ]o[X+;Tj|
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97.the risk of under reliance 信赖不足风险 ~ACP%QM=
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98.the risk of over reliance 信赖过度风险 !M]%8NTt2
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99.the risk of incorrect rejection 误拒风险 jW1YTQ
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100. the risk of incorrect acceptance 误受风险 qb-2QPEB
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101.working trial balance 试算平衡表 ;h,R?mU
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102.index and cross-referencing 索引和交叉索引 +24|_Lx0
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103.cash receipt 现金收入 L_Y9+
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104.cash disbursement 现金支出 D%;wVnUw
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105.bank statement 银行对账单 $^vp'^uW>
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106.bank reconciliation 银行存款余额调节表 SaR}\Up
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107.balance sheet date 资产负债表日 ~@-Qb
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108.net realizable value 可变现净值 %\X P:
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109.storeroom 仓库 ~+pg^en
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110.sale invoice 销售发票 :kME
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111.price list 价目表 ~A[YnJYA#
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112.positive confirmation request 积极式询证函 zdLVxL>87
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113.negative confirmation request 消极式询证函 q)K-vt)98
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114.purchase requisition 请购单 k_*XJ <S!Y
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115.receiving report 验收报告 ``(}4a
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116.gross margin 毛利 >vD['XN,
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117.manufacturing overhead 制造费用 NK+FQ^m[
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118.material requisition 领料单 ln
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119.inventory-taking 存货盘点 $:f.Krj
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120.bond certificate 债券
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121.stock certificate 股票 @DfkGm[%
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122.audit report 审计报告 VFilF<