61.assessed level of material misstatement risk 重大错报风险的评估水平 9|('*
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62.simall business 小规模企业 [9c|!w^F
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63.accounting system 会计系统 qHQWiu%h
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64.test of control 控制测试 Y:;]qoF
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65.walk-through test 穿行测试 16pk4f8
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66.communication 沟通 NA`qC.K
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67.flow chart 流程图 3_5]0:?]-
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68.reperformance of internal control 重新执行 B_ x?s
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69.audit evidence 审计证据 }I )%G w
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70.substantive procedures 实质性程序 j
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71.assertions 认定 mBtXa|PJ
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72.esistence 存在 ZYMacTeJjg
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73.occurrence 发生 *i`t4N
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74.completeness 完整性 @Q%9b )\\
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75.rights and obligations 权利和义务 LtK= nK
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76.valuation and allocation 计价和分摊 9$~a&lXO5
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77.cutoff 截止 Cu\6VnW_6
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78.accuracy 准确性 QT<\E`v
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79.classification 分类 :4\=xGiY
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80.inspection 检查 jl)7Jd
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81.supervision of counting 监盘 ~'.SmXZs
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82.observation 观察 L\%zNPLS
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83.confirmation 函证 ?cvV~&$gc
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84.computation 计算 Acl?w }Y
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85.analytical procedures 分析程序 o"19{D^.
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86.vouch 核对 wV{jJyRl
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87.trace 追查 &e%eIz
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88.audit sampling 审计抽样 n~mP7X%wE7
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89.error 误差 .Z9{
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90.expected error 预期误差 esk~\!d
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91.population 总体 ? `+G0VT
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92.sampling risk 抽样风险 G5T(
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93.non- sampling risk 非抽样风险 'u84d=*l
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94.sampling unit 抽样单位 IA3m.Vxj ^
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95.statistical sampling 统计抽样 &^hLFd7j/
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96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 .*
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98.the risk of over reliance 信赖过度风险 i$jzn
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99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 Dwa.ZY}-
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101.working trial balance 试算平衡表 h{/lW#[
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102.index and cross-referencing 索引和交叉索引 +]$c+!khj
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103.cash receipt 现金收入 ?d5_{*]+v
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104.cash disbursement 现金支出 ]x1o (~
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105.bank statement 银行对账单 ltg\x8w?c
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106.bank reconciliation 银行存款余额调节表 _(J4
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107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值
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109.storeroom 仓库 Prqr,
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110.sale invoice 销售发票 | h%0)_
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111.price list 价目表 W@p 27Tiq
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112.positive confirmation request 积极式询证函 fb_q2p}
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113.negative confirmation request 消极式询证函 YtFH@M
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114.purchase requisition 请购单 eQ80Kf~
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115.receiving report 验收报告 B
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116.gross margin 毛利 w1:%P36H
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117.manufacturing overhead 制造费用 H|I.h{:
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118.material requisition 领料单 fIii
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119.inventory-taking 存货盘点 yo]8QO]97
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120.bond certificate 债券 L',7@W
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