61.assessed level of material misstatement risk 重大错报风险的评估水平 QEKFuY<E+
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62.simall business 小规模企业 j[cjQ]>~'
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63.accounting system 会计系统 %5gJ6>@6Z
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64.test of control 控制测试 $O8V!R*
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65.walk-through test 穿行测试 1_C6KS
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66.communication 沟通 n #I}!x>2
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67.flow chart 流程图 u_8 22Z
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68.reperformance of internal control 重新执行 @#c6\$
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69.audit evidence 审计证据 :<8V2
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70.substantive procedures 实质性程序 P;LZ!I
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71.assertions 认定 3+5\xRq
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72.esistence 存在 vh8Kd' y
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73.occurrence 发生 z{L;)U B^
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74.completeness 完整性 U&$]?3?
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75.rights and obligations 权利和义务 'LLx$y.Ei[
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76.valuation and allocation 计价和分摊 2(//slP
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77.cutoff 截止 1>y=i+T/b
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78.accuracy 准确性 $ow`)?sh
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79.classification 分类 t~K!["g
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80.inspection 检查 Vzvw/17J
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81.supervision of counting 监盘 Ytwv=;h-
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82.observation 观察 pY>-N
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83.confirmation 函证 Sc3M#qm_
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84.computation 计算 !&jgcw/E
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85.analytical procedures 分析程序 DK_v{R
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86.vouch 核对 SSbK[aR
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87.trace 追查 '=G
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88.audit sampling 审计抽样 i3&B%JiLX
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89.error 误差 h]DECd{
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90.expected error 预期误差 eEGcio}_I9
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91.population 总体 7oLf5V1~
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92.sampling risk 抽样风险 IetGg{h.
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93.non- sampling risk 非抽样风险 jy@i(@Z
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94.sampling unit 抽样单位 C5P
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95.statistical sampling 统计抽样 LI;Efy L
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96.tolerable error 可容忍误差 JrWBcp:Y
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97.the risk of under reliance 信赖不足风险 mS~ ]I$
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98.the risk of over reliance 信赖过度风险 hd
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99.the risk of incorrect rejection 误拒风险 kxqc6
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100. the risk of incorrect acceptance 误受风险 g_U~.?Db7
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101.working trial balance 试算平衡表 [H:GKhPC`
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102.index and cross-referencing 索引和交叉索引 )!}-\5F
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103.cash receipt 现金收入 &<|-> *v
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104.cash disbursement 现金支出 zP h\3B
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105.bank statement 银行对账单 $K_YC~
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106.bank reconciliation 银行存款余额调节表 %::deV7
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107.balance sheet date 资产负债表日 H~dHVQtJZ
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108.net realizable value 可变现净值 ;y~{+{{Ow
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109.storeroom 仓库 X:``{!~geo
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110.sale invoice 销售发票 r2GK_$vd
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111.price list 价目表 4`U0">gY
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112.positive confirmation request 积极式询证函 :IVk_[s
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113.negative confirmation request 消极式询证函 \S
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114.purchase requisition 请购单 :`Uyn!w
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115.receiving report 验收报告 x* =sRf
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116.gross margin 毛利 `e $n$Bh
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117.manufacturing overhead 制造费用 5Z9 ~
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118.material requisition 领料单 Wyq~:vU.S
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119.inventory-taking 存货盘点 JS/M~8+Et
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120.bond certificate 债券 sp=OT-Pfp
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