61.assessed level of material misstatement risk 重大错报风险的评估水平 K@7%i|H
62.simall business 小规模企业 HX2u{2$
63.accounting system 会计系统 {Phq39g
64.test of control 控制测试 8n5~K.;<
65.walk-through test 穿行测试 :6(\:
66.communication 沟通 ijOp{
67.flow chart 流程图 /''=V.-N
68.reperformance of internal control 重新执行 Zp/+F(
69.audit evidence 审计证据 UE^o}Eyg
70.substantive procedures 实质性程序 l+6c|([
71.assertions 认定 =x-7 Wy
72.esistence 存在 k( Sda>-
73.occurrence 发生 ]B )nN':
74.completeness 完整性 Gl>\p
75.rights and obligations 权利和义务 9HJYrzf{%
76.valuation and allocation 计价和分摊 {j$2=0Cec
77.cutoff 截止 _5rKuL
78.accuracy 准确性 hM]Z T5;<
79.classification 分类 ^<!R%"o-
80.inspection 检查 .L^*9Y0)
81.supervision of counting 监盘 T
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82.observation 观察 ^mq(j_E.
83.confirmation 函证 4wSZ'RTSR
84.computation 计算 h|]cZMGo
85.analytical procedures 分析程序 n,FyK`x
86.vouch 核对 <<LLEdB
87.trace 追查 !!Ww#x~k$[
88.audit sampling 审计抽样 #;!@Pf
89.error 误差 UWO3sZpU
90.expected error 预期误差 4tm%F\Izy
91.population 总体 eOb--@~8
92.sampling risk 抽样风险 #8h7C8]&
93.non- sampling risk 非抽样风险 `n>|rd
94.sampling unit 抽样单位 1\(
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95.statistical sampling 统计抽样 }169]!R
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 %j^QK>%
98.the risk of over reliance 信赖过度风险 )tBz=hy#
99.the risk of incorrect rejection 误拒风险 q
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100. the risk of incorrect acceptance 误受风险 ~TH4='4W3
101.working trial balance 试算平衡表 !AXLoq$SY
102.index and cross-referencing 索引和交叉索引 xy:Mb =r
103.cash receipt 现金收入 _OG9wi(Fpx
104.cash disbursement 现金支出 DU6j
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105.bank statement 银行对账单 {xg=Ym)
106.bank reconciliation 银行存款余额调节表 #qVTB@d
107.balance sheet date 资产负债表日 !@lx|=#
108.net realizable value 可变现净值 =!L}/Dl
109.storeroom 仓库 iN8[^,2H|
110.sale invoice 销售发票 SWw!s&lP&
111.price list 价目表 j-BNHX
112.positive confirmation request 积极式询证函 L E\rc A
113.negative confirmation request 消极式询证函 ~E6sY
114.purchase requisition 请购单 q>(?Z#sB
115.receiving report 验收报告 =)Hu(;Yv
116.gross margin 毛利 *=oO3c0|b,
117.manufacturing overhead 制造费用 ,j XK
118.material requisition 领料单 |9XoRGgXU
119.inventory-taking 存货盘点 >
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120.bond certificate 债券 wL~A L
121.stock certificate 股票 c<Cf|W
122.audit report 审计报告 ?ja%*0
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123.entity 被审计单位 _LZ(HTX~
124.addressee of the audit report 审计报告的收件人 0&