61.assessed level of material misstatement risk 重大错报风险的评估水平 oG
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62.simall business 小规模企业 T-Yb
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63.accounting system 会计系统 nI/kX^Pd
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64.test of control 控制测试 9[h8Dy
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65.walk-through test 穿行测试 n>xuef
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66.communication 沟通 5m\)82s
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67.flow chart 流程图 lXXWQ=
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68.reperformance of internal control 重新执行 zb.sh
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69.audit evidence 审计证据 z&z5EtFUTh
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70.substantive procedures 实质性程序 Z<'iT%6+r
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71.assertions 认定 bjq.nn<=
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72.esistence 存在 2Hk21y\
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73.occurrence 发生 N!<X%Ym
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74.completeness 完整性 Eo@rrM:
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75.rights and obligations 权利和义务 w I[Hoi
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76.valuation and allocation 计价和分摊 f/{Cl
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77.cutoff 截止 3dgPP@7d$
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78.accuracy 准确性 >RrG&Wv59
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79.classification 分类 ,M
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80.inspection 检查 \b#`Ahf`
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81.supervision of counting 监盘 7gREcL2
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82.observation 观察 w8F`RRHEE
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83.confirmation 函证 Ob]J!.
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84.computation 计算 )U{\c2b
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85.analytical procedures 分析程序 JO~62='J
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86.vouch 核对 *P?Rucg
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87.trace 追查 34L1Gxf
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88.audit sampling 审计抽样 pz"}o#R"x
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89.error 误差 \T?6TDZ]
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90.expected error 预期误差 Lc(eY{CY
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91.population 总体 ),2|TlQ
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92.sampling risk 抽样风险 #P
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93.non- sampling risk 非抽样风险 \/-4 jF:
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94.sampling unit 抽样单位 <KX+j,4
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95.statistical sampling 统计抽样 F6_en
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96.tolerable error 可容忍误差 T&j:gg
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97.the risk of under reliance 信赖不足风险 i;\n\p1
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98.the risk of over reliance 信赖过度风险 LtV,djk
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99.the risk of incorrect rejection 误拒风险 3Te&w9K
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100. the risk of incorrect acceptance 误受风险 -8v:eyc
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101.working trial balance 试算平衡表 B &3sV+
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102.index and cross-referencing 索引和交叉索引 yi2F#o 'K
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103.cash receipt 现金收入 JW"n#sR4
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104.cash disbursement 现金支出 Lz!H@)-mr
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105.bank statement 银行对账单 >u]9(o7I
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106.bank reconciliation 银行存款余额调节表 j.c{%UYj
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107.balance sheet date 资产负债表日 M^G9t*I
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108.net realizable value 可变现净值 E`]un.
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109.storeroom 仓库 |W}D_2
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110.sale invoice 销售发票 _>3#dk
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111.price list 价目表 yh'*eli
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112.positive confirmation request 积极式询证函 M|R\[
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113.negative confirmation request 消极式询证函 8t|?b
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114.purchase requisition 请购单 I:1Pz|$`
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115.receiving report 验收报告 "G Jhx/zt
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116.gross margin 毛利 ]C{N4Ni^Z
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117.manufacturing overhead 制造费用 @\+UTkl8
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118.material requisition 领料单 SZ:R~4 A
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119.inventory-taking 存货盘点 AdbTI#eY
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120.bond certificate 债券 {MUO25s02
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121.stock certificate 股票 }N:QB}7'_
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122.audit report 审计报告 }%<cFi &
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123.entity 被审计单位 >fD%lq;
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124.addressee of the audit report 审计报告的收件人 O%<+&