61.assessed level of material misstatement risk 重大错报风险的评估水平 v4ot08 C
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62.simall business 小规模企业 fO*jCl
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63.accounting system 会计系统 `3+i.wR
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64.test of control 控制测试 O `}EiyV
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65.walk-through test 穿行测试 VeoG[Jl
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66.communication 沟通 sXIYl% d
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67.flow chart 流程图 %$!3Pbui
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68.reperformance of internal control 重新执行 ?"B]"%M&
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69.audit evidence 审计证据 lPTx] =G
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70.substantive procedures 实质性程序 U ZM #O
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71.assertions 认定 2QfN.<[-
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72.esistence 存在 ,?fJ0n:!%
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73.occurrence 发生 %Tm*^
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74.completeness 完整性 {MUB4-@?F$
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75.rights and obligations 权利和义务 MY&Jdmga
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76.valuation and allocation 计价和分摊 d$dy6{/YD
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77.cutoff 截止 >| R'dF}
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78.accuracy 准确性 \o9 \ikR
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79.classification 分类 qNp1<QO0
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80.inspection 检查 *XVwTW[a
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81.supervision of counting 监盘 )Fw/Cu
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82.observation 观察 !vnQ;g5
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83.confirmation 函证 ZL MH~cc
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84.computation 计算 ,"(L2+Yp
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85.analytical procedures 分析程序 4M'>oa
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86.vouch 核对 QLA.;`HIE
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87.trace 追查 Szu s*YL7
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88.audit sampling 审计抽样 7nZPh3%
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89.error 误差 Y+gY"
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90.expected error 预期误差 d[
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91.population 总体 VJh8`PVX
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92.sampling risk 抽样风险 G
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93.non- sampling risk 非抽样风险 e|~MJu+1
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94.sampling unit 抽样单位 ZykMri3bi
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95.statistical sampling 统计抽样 '`];=QY9pg
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96.tolerable error 可容忍误差 yU$MB,1
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97.the risk of under reliance 信赖不足风险 8xpplo8
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98.the risk of over reliance 信赖过度风险 D7Q+w
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99.the risk of incorrect rejection 误拒风险 '6KvB
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100. the risk of incorrect acceptance 误受风险 3>,}N9P-v
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101.working trial balance 试算平衡表 +SJ.BmT
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102.index and cross-referencing 索引和交叉索引 5pO|^Gj1
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103.cash receipt 现金收入 W&z jb>0b0
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104.cash disbursement 现金支出 _n&Nw7d2
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105.bank statement 银行对账单 DE?v'7cmA
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106.bank reconciliation 银行存款余额调节表 0p.bmQSH
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107.balance sheet date 资产负债表日 g 7oY 1;
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108.net realizable value 可变现净值 t [Q
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109.storeroom 仓库 E?m~DYnU
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110.sale invoice 销售发票 cHFi(K]|1
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111.price list 价目表 "kg`TJf=
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112.positive confirmation request 积极式询证函 t=_^$M,yr
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113.negative confirmation request 消极式询证函 `-NK:;^
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114.purchase requisition 请购单 ^l &lwSRVt
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115.receiving report 验收报告 d@%"B($nR
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116.gross margin 毛利 J3$>~?^1
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117.manufacturing overhead 制造费用 )U^=`* 7
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118.material requisition 领料单 $JE,u'JQ
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119.inventory-taking 存货盘点 ul{x|R
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120.bond certificate 债券 -@To<