61.assessed level of material misstatement risk 重大错报风险的评估水平 2E40&
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62.simall business 小规模企业 =b%f@x_U1
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63.accounting system 会计系统 W|2^yO,dX
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64.test of control 控制测试 PzPNvV/o
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65.walk-through test 穿行测试 {jD?obs
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66.communication 沟通 k*A(7qQA`4
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67.flow chart 流程图 `p\%ha!,w
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68.reperformance of internal control 重新执行 h.tj8O1
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69.audit evidence 审计证据 PSc=k0D
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70.substantive procedures 实质性程序 wwl,F=| Y
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71.assertions 认定 =\]gL%N-|
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72.esistence 存在 /6rjGc
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73.occurrence 发生 KJFQ)#SW!
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74.completeness 完整性 ),{3LIr
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75.rights and obligations 权利和义务 ++~
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76.valuation and allocation 计价和分摊 q tOuA
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77.cutoff 截止 Wqv7
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78.accuracy 准确性 NATi)A"TZ
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79.classification 分类 ScJ:F-@>
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80.inspection 检查 F-@yH
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81.supervision of counting 监盘 pW ~;B*hF
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82.observation 观察 O#igH
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83.confirmation 函证 xFUD9TM
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84.computation 计算 PE7V1U#$o,
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85.analytical procedures 分析程序 7h9oY<W
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86.vouch 核对 4`~OxL
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87.trace 追查 qb nlD\
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88.audit sampling 审计抽样 Q\X_JZ
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89.error 误差 e77s?WxbK
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90.expected error 预期误差 &/EZn xl
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91.population 总体 I-.?qcy~
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92.sampling risk 抽样风险 CWs;1`aP
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93.non- sampling risk 非抽样风险 A f?&VD4K
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94.sampling unit 抽样单位 DvEII'-h
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95.statistical sampling 统计抽样 'PMzm/;8st
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96.tolerable error 可容忍误差 f].z.
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97.the risk of under reliance 信赖不足风险 O'SxTwO
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98.the risk of over reliance 信赖过度风险 z"5e3w
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99.the risk of incorrect rejection 误拒风险 *=z.H
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100. the risk of incorrect acceptance 误受风险 KJ?/]oLr0
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101.working trial balance 试算平衡表 kH=~2rwm
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102.index and cross-referencing 索引和交叉索引 +&AU&2As
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103.cash receipt 现金收入 .hvn/5s
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104.cash disbursement 现金支出 a(o[ bH.|;
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105.bank statement 银行对账单 >fR#U"KPAB
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106.bank reconciliation 银行存款余额调节表 43J8PMY
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107.balance sheet date 资产负债表日 S4O:?^28
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108.net realizable value 可变现净值
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109.storeroom 仓库 X>jwjRK
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110.sale invoice 销售发票 kLY9#p=X
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111.price list 价目表 .+AO3~Dg
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112.positive confirmation request 积极式询证函 CtDS lJ
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113.negative confirmation request 消极式询证函 d>4e9M"
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114.purchase requisition 请购单 4sK|l|W
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115.receiving report 验收报告
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116.gross margin 毛利 oB Bdk@
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117.manufacturing overhead 制造费用 :S7yM8b`
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118.material requisition 领料单 B
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119.inventory-taking 存货盘点 <