61.assessed level of material misstatement risk 重大错报风险的评估水平 {=
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62.simall business 小规模企业 _p\O!y
63.accounting system 会计系统 P%Tffsl
64.test of control 控制测试 _X]S`e1F
65.walk-through test 穿行测试 ?$ 0t @E
66.communication 沟通 }WEF*4B!
67.flow chart 流程图 tz
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68.reperformance of internal control 重新执行 `rZS\A
69.audit evidence 审计证据 d^ZrI\AJ
70.substantive procedures 实质性程序 Kld#C51X f
71.assertions 认定 f/{*v4!
72.esistence 存在 6;#Rd|
73.occurrence 发生 xoyH5ZK@
74.completeness 完整性 GNab\M.
75.rights and obligations 权利和义务 A7=k9|
76.valuation and allocation 计价和分摊 ]]8^j='P'
77.cutoff 截止 KIYs[0*k
78.accuracy 准确性 I#9q^,,F
79.classification 分类 c`xgz#
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80.inspection 检查 &20}64eW%
81.supervision of counting 监盘 ,'>O#kD
82.observation 观察 G2!J`}
83.confirmation 函证 Or,W2
84.computation 计算 [WW ~SOJe
85.analytical procedures 分析程序 %rq/&
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86.vouch 核对 q@Oe}
87.trace 追查 jC_m0Iwc
88.audit sampling 审计抽样 b?nORWjC
89.error 误差 ]Ofs,U^
90.expected error 预期误差 !nt[J$.z^
91.population 总体 Rxk0^d:sNi
92.sampling risk 抽样风险 6uKS!\EY|
93.non- sampling risk 非抽样风险 k07pI<a?
94.sampling unit 抽样单位 ^~K[ bFbW
95.statistical sampling 统计抽样 ^Rc*X'Iz(!
96.tolerable error 可容忍误差 h#(J6ht
97.the risk of under reliance 信赖不足风险 xDEjeM G
98.the risk of over reliance 信赖过度风险 nV3I6
99.the risk of incorrect rejection 误拒风险 ^F:Bj&0v[
100. the risk of incorrect acceptance 误受风险 x f<wM]&
101.working trial balance 试算平衡表 0=Mu|G|Z
102.index and cross-referencing 索引和交叉索引 p^*A&7d:P
103.cash receipt 现金收入 >m#bj^F\
104.cash disbursement 现金支出 *5d6Q
105.bank statement 银行对账单 DZqY=Sze
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 p}K.-S`MQ
108.net realizable value 可变现净值 @"__2\ 0
109.storeroom 仓库 Q Zv}\C-c
110.sale invoice 销售发票 JUdQ Q
111.price list 价目表 @~8*
112.positive confirmation request 积极式询证函 R/Z
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113.negative confirmation request 消极式询证函 l'
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114.purchase requisition 请购单 e]-%P(}Z
115.receiving report 验收报告 12
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116.gross margin 毛利 xA SH-9
117.manufacturing overhead 制造费用 &AP`k
118.material requisition 领料单 ciGJtD&P
119.inventory-taking 存货盘点 %3@-.=
120.bond certificate 债券 )>I-j$%=2
121.stock certificate 股票 r>cN,C
122.audit report 审计报告
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