61.assessed level of material misstatement risk 重大错报风险的评估水平 qytGs@p_
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62.simall business 小规模企业 '<E8<bi
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63.accounting system 会计系统 RAkFgC
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64.test of control 控制测试 .f!eRV.&
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65.walk-through test 穿行测试 cX]{RVZo-/
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66.communication 沟通 Zp(P)Obs#
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67.flow chart 流程图 T4
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68.reperformance of internal control 重新执行 'C?f"P:X{
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69.audit evidence 审计证据 X52jqXjg
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70.substantive procedures 实质性程序 ,/?V+3l
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71.assertions 认定 YQ`#C#Wb
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72.esistence 存在 +(k)1kC
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73.occurrence 发生 )A+
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74.completeness 完整性 >wm$,%zk
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75.rights and obligations 权利和义务 PY:#F|uHS`
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76.valuation and allocation 计价和分摊 hADb]O
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77.cutoff 截止
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78.accuracy 准确性 4J$f
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79.classification 分类 *b l{F\
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80.inspection 检查 Fmle|
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81.supervision of counting 监盘 v})Ti190
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82.observation 观察 fJlN'F7
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83.confirmation 函证 (_5+`YsV
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84.computation 计算 -6 Si
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85.analytical procedures 分析程序 d_qVk4h\
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86.vouch 核对 qtQ:7WO
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87.trace 追查 )H,<i{80c
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88.audit sampling 审计抽样 *B}R4Y|g
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89.error 误差 |MrH@v7S
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90.expected error 预期误差 3VBV_/i;
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91.population 总体 R~(.uV`#j
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92.sampling risk 抽样风险 SLB
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93.non- sampling risk 非抽样风险 s'=]a-l~
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94.sampling unit 抽样单位 Q>*K/%KD
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95.statistical sampling 统计抽样 bu5)~|?{t
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96.tolerable error 可容忍误差 PS]XLz
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97.the risk of under reliance 信赖不足风险 uCr
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98.the risk of over reliance 信赖过度风险 UzwIV{
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99.the risk of incorrect rejection 误拒风险 tR/
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100. the risk of incorrect acceptance 误受风险 0evZg@JP`
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101.working trial balance 试算平衡表 x;aZ&
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102.index and cross-referencing 索引和交叉索引 \hc9Rk
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103.cash receipt 现金收入 B
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104.cash disbursement 现金支出 Vi-@z;k
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105.bank statement 银行对账单 <[~M|OL9q,
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106.bank reconciliation 银行存款余额调节表 {,srj['RS
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107.balance sheet date 资产负债表日 Rznr9L
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108.net realizable value 可变现净值 a$A
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109.storeroom 仓库 ]7@Dqd-/S
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110.sale invoice 销售发票 LYv2ll`XP
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111.price list 价目表 A":x<9
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112.positive confirmation request 积极式询证函 >MLqOUr#
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113.negative confirmation request 消极式询证函 SOJHw6
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114.purchase requisition 请购单 5j%jhby?
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115.receiving report 验收报告 KxI(#}5o&
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116.gross margin 毛利 l-rI|0D#
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117.manufacturing overhead 制造费用 e9nuQ\=
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118.material requisition 领料单 Z_/03K$q
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119.inventory-taking 存货盘点 Rlu;l
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120.bond certificate 债券 lU3wIB
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