61.assessed level of material misstatement risk 重大错报风险的评估水平 -s7!:MB%g
62.simall business 小规模企业 %Na`\`L{F
63.accounting system 会计系统 91nB?8ZE6,
64.test of control 控制测试 cXr_,
>k
65.walk-through test 穿行测试 dDAl n+
66.communication 沟通 f
)V6VNW.3
67.flow chart 流程图 m( %PZ*s
68.reperformance of internal control 重新执行 V&/Cb&~Uw
69.audit evidence 审计证据 b.8T<@a
70.substantive procedures 实质性程序 (^_INy*
71.assertions 认定 tO D}&
72.esistence 存在 9+8N-LZ
73.occurrence 发生 Uc
; S@
74.completeness 完整性 OHnsfXO_V
75.rights and obligations 权利和义务 ,g3n/'rP%
76.valuation and allocation 计价和分摊 " ub0}p4V
77.cutoff 截止 gNkBHwv
78.accuracy 准确性 '$z@40u
79.classification 分类 >svx
8CT
80.inspection 检查 Z^%HDB9^
81.supervision of counting 监盘 JW=q'ibR
82.observation 观察 +1\t0P24
83.confirmation 函证 eOfVBF<C2
84.computation 计算 H|MAbx
7
85.analytical procedures 分析程序 o{l]n*
86.vouch 核对 8%a
^j\L
87.trace 追查 !kH 1|
88.audit sampling 审计抽样 Adfnd
89.error 误差 *Uf>Xr&
90.expected error 预期误差 M~y}0Ik
91.population 总体 v0bP|h[t
92.sampling risk 抽样风险 RXu`DWN
93.non- sampling risk 非抽样风险 Kw:%B|B<T
94.sampling unit 抽样单位 ,E@}=x9p
95.statistical sampling 统计抽样 9/I
xh?
96.tolerable error 可容忍误差 MOi1+`kwh
97.the risk of under reliance 信赖不足风险 3a}c'$F>_'
98.the risk of over reliance 信赖过度风险 myd:"u,}9
99.the risk of incorrect rejection 误拒风险 6?JvvS5
100. the risk of incorrect acceptance 误受风险 VCIV*5
P
101.working trial balance 试算平衡表 -3m!970
102.index and cross-referencing 索引和交叉索引 vTWm_ed+^
103.cash receipt 现金收入 =8"xQ>D62
104.cash disbursement 现金支出 Mp[2A uf
105.bank statement 银行对账单 @~&^1%37)
106.bank reconciliation 银行存款余额调节表 Q~rE+?n9F
107.balance sheet date 资产负债表日 ?V(+Cc
108.net realizable value 可变现净值 M7-2;MZ
109.storeroom 仓库 5dbj{r)s6i
110.sale invoice 销售发票 1F+JyZK}w
111.price list 价目表 9ESV[
112.positive confirmation request 积极式询证函 [81q 0@
113.negative confirmation request 消极式询证函 nV8iYBBym
114.purchase requisition 请购单 !HP=Rgh
115.receiving report 验收报告 I%B\Wy/j^
116.gross margin 毛利 C<w&mFozL
117.manufacturing overhead 制造费用 5ci1ce
118.material requisition 领料单 j6L (
U~%
119.inventory-taking 存货盘点 f9)0OHa
120.bond certificate 债券 l?Ibq} [~
121.stock certificate 股票 wLvM<p7OX
122.audit report 审计报告 4[Wwm
123.entity 被审计单位 R D?52\
124.addressee of the audit report 审计报告的收件人 O]j<