61.assessed level of material misstatement risk 重大错报风险的评估水平 G1rgp>m
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62.simall business 小规模企业 o=ex{g( 3
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63.accounting system 会计系统 /NZR|
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64.test of control 控制测试 sC>8[Jatd
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65.walk-through test 穿行测试 Yh=Zn[U
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66.communication 沟通 aC*J=_9o#
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67.flow chart 流程图 Eq
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68.reperformance of internal control 重新执行 Mtu8zm
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69.audit evidence 审计证据 Ch3##-
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70.substantive procedures 实质性程序 W8)GT`\
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71.assertions 认定 Jm
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72.esistence 存在 ~F WmT(S
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73.occurrence 发生 VrpYBU
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74.completeness 完整性 5@Sb[
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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 \a<E3
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77.cutoff 截止 I8m(p+Z=
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78.accuracy 准确性 |$Td-M^)
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79.classification 分类 so;aN'{6@
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80.inspection 检查 Y #\e
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81.supervision of counting 监盘 ^pn:SV
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82.observation 观察 1!~9%=%
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83.confirmation 函证 l!
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84.computation 计算 yY}`G-)g~*
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85.analytical procedures 分析程序 ;I9D>shkc
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86.vouch 核对 Xh
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87.trace 追查 [=Xvp z
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88.audit sampling 审计抽样 >d=k-d
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89.error 误差 c Mq|`CM
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90.expected error 预期误差 'i}Q R~pe
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91.population 总体 xk#/J]j
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92.sampling risk 抽样风险 DwoO([&I
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93.non- sampling risk 非抽样风险 (|W@
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94.sampling unit 抽样单位 &",pPuq
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95.statistical sampling 统计抽样 lE4.O
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96.tolerable error 可容忍误差 a4c~ThbI
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97.the risk of under reliance 信赖不足风险 =V(I
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98.the risk of over reliance 信赖过度风险 zI&oZH^vn
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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 O>UR\l|+:2
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101.working trial balance 试算平衡表 M5wj79'l"
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102.index and cross-referencing 索引和交叉索引 ri6_u;Ch
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103.cash receipt 现金收入 4~D?F'o
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104.cash disbursement 现金支出 |[8&5[);
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105.bank statement 银行对账单 Po% V%~
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106.bank reconciliation 银行存款余额调节表 p"
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107.balance sheet date 资产负债表日 Tw
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108.net realizable value 可变现净值 LyH{{+V
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109.storeroom 仓库 .#@*)1A#t
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110.sale invoice 销售发票 525W;
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111.price list 价目表 (z#qkKL{^
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112.positive confirmation request 积极式询证函 4Z,MqG
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113.negative confirmation request 消极式询证函 l@%MS\{
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114.purchase requisition 请购单 6Gwk*%sb
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115.receiving report 验收报告 oIN!3
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116.gross margin 毛利 gh#9<
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117.manufacturing overhead 制造费用 <`}Oi5nW
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118.material requisition 领料单 D:4Iex9$F"
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119.inventory-taking 存货盘点 u,I_p[`E
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120.bond certificate 债券 "8>T
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121.stock certificate 股票 R.-2shOE'
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122.audit report 审计报告 [> Q+=(l
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123.entity 被审计单位 f%<kcM2
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