61.assessed level of material misstatement risk 重大错报风险的评估水平 F^sw0 .b
62.simall business 小规模企业 B "n`|;
r5
63.accounting system 会计系统 RO(iHR3cA
64.test of control 控制测试 k.>6nho`TV
65.walk-through test 穿行测试 e-!?[Ujv*%
66.communication 沟通 9%TT>2#
67.flow chart 流程图 NTVHnSoHh
68.reperformance of internal control 重新执行 xK!DtRzsA
69.audit evidence 审计证据 C@)pmSQ
70.substantive procedures 实质性程序 UG=I~{L
71.assertions 认定 ruHrv"2
9
72.esistence 存在 iwkJ~(5z
73.occurrence 发生 8}K"IW
74.completeness 完整性 zW)gC9_|m-
75.rights and obligations 权利和义务 g$gS7!u,
76.valuation and allocation 计价和分摊 0:PSt_33F
77.cutoff 截止 zkG>u,B}
78.accuracy 准确性 O99mic
79.classification 分类 |<2
*v-a
80.inspection 检查 V@Kn24''
81.supervision of counting 监盘 D@5s8xv
82.observation 观察 i ha9!kf
83.confirmation 函证 {0fz9"|U
84.computation 计算 uA^hCh-js
85.analytical procedures 分析程序 Uir*%*4:
86.vouch 核对 (7 ijt
87.trace 追查 B{=009.
88.audit sampling 审计抽样 To^#
0
89.error 误差 1 Xa+%n
9
90.expected error 预期误差 v<+4BjV!J}
91.population 总体 q'2`0MRa
92.sampling risk 抽样风险 [lOf|^9
93.non- sampling risk 非抽样风险
(qj,GmcS
94.sampling unit 抽样单位 ;fkSrdj
95.statistical sampling 统计抽样 RCCv>o
96.tolerable error 可容忍误差 D8EeZUqU
97.the risk of under reliance 信赖不足风险 km}MqBQl
98.the risk of over reliance 信赖过度风险 3~:0?Zuq
99.the risk of incorrect rejection 误拒风险 gs-@hR.,s0
100. the risk of incorrect acceptance 误受风险 hLSTSD}
101.working trial balance 试算平衡表 ennR@pg
102.index and cross-referencing 索引和交叉索引 'hy?jQ'|e
103.cash receipt 现金收入 >KKeV(Ur
104.cash disbursement 现金支出 {Evcc+Eq
105.bank statement 银行对账单 "'~|}x1Uv
106.bank reconciliation 银行存款余额调节表 ,y{0bq9*2
107.balance sheet date 资产负债表日 ]2LXU
YB
108.net realizable value 可变现净值 6SV7\,2M
109.storeroom 仓库 zw
,-.fmM#
110.sale invoice 销售发票 ]79~:m[C
111.price list 价目表 CJm.K
112.positive confirmation request 积极式询证函 RA}U#D:$i
113.negative confirmation request 消极式询证函 d&5c_6oW
114.purchase requisition 请购单 8,_ -0_^$
115.receiving report 验收报告 .<HC[ls
116.gross margin 毛利 |G)Y8 #D
117.manufacturing overhead 制造费用 5cgo)/3M@}
118.material requisition 领料单 +8^5C,V
119.inventory-taking 存货盘点 z'_&|-m
120.bond certificate 债券 rAM*\=
121.stock certificate 股票
Ny.*G@&
122.audit report 审计报告 & &