61.assessed level of material misstatement risk 重大错报风险的评估水平 K8Gc5#O
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62.simall business 小规模企业 ;5=J'8f
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63.accounting system 会计系统 \E9Z
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64.test of control 控制测试 gsI"G
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65.walk-through test 穿行测试 .oH0yNFX
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66.communication 沟通 gQ.yNe
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67.flow chart 流程图 !~04^(
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68.reperformance of internal control 重新执行 !Y!Cv %
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69.audit evidence 审计证据 T.d+@ZV<#
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70.substantive procedures 实质性程序 {CR~G2Z
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71.assertions 认定 WfBA5
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72.esistence 存在 M<r'j $g
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73.occurrence 发生 SOE#@{IXBa
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74.completeness 完整性 ,]i
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75.rights and obligations 权利和义务 $@FD01h.t3
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76.valuation and allocation 计价和分摊 C<r7d [
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77.cutoff 截止 eU1= :n&&\
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78.accuracy 准确性 >J[g)$,
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79.classification 分类 OwwH 45
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80.inspection 检查 ?1?^>M
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81.supervision of counting 监盘 sD1L
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82.observation 观察 !X(Lvt/
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83.confirmation 函证 J|sX
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84.computation 计算 lJi
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85.analytical procedures 分析程序 'jZ2^
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86.vouch 核对 {q~Bss{z
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87.trace 追查 x1Q}B
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88.audit sampling 审计抽样 &32qv`
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89.error 误差 `)`_G!a
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90.expected error 预期误差 +uM1#-+h
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91.population 总体 j1N1c~2
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92.sampling risk 抽样风险 VCiJ]$`M
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93.non- sampling risk 非抽样风险 `.
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94.sampling unit 抽样单位 vz)A~"E
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95.statistical sampling 统计抽样 Hig=PG5I
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96.tolerable error 可容忍误差 B cX}[?c
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97.the risk of under reliance 信赖不足风险 I.fV_
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98.the risk of over reliance 信赖过度风险 NS#qein~i
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99.the risk of incorrect rejection 误拒风险 aj20, w
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100. the risk of incorrect acceptance 误受风险 T$06DS
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101.working trial balance 试算平衡表 #KXaz Zu"
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102.index and cross-referencing 索引和交叉索引 yH|ucN~k5S
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103.cash receipt 现金收入 L4zSro:Si
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104.cash disbursement 现金支出 V3$!`T}g4
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105.bank statement 银行对账单 Y`LZ/Tgk
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106.bank reconciliation 银行存款余额调节表 W2wDSP-
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107.balance sheet date 资产负债表日 76c4~IG#
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108.net realizable value 可变现净值 5dMIv<#T`
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109.storeroom 仓库 Gc~A,_(
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110.sale invoice 销售发票 fm;1Iu#
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111.price list 价目表 7WiVor$g-
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112.positive confirmation request 积极式询证函 e[ i&2mM
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113.negative confirmation request 消极式询证函 Jb6rEV>
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114.purchase requisition 请购单 E;$t|~#
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115.receiving report 验收报告 DA]!ndJD
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116.gross margin 毛利 3
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117.manufacturing overhead 制造费用 b/"gkFe#
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118.material requisition 领料单 U@
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119.inventory-taking 存货盘点 cK(}B_D$
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120.bond certificate 债券 w6Dysg:
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121.stock certificate 股票 Fy`VQ\%7t
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122.audit report 审计报告 \&R