61.assessed level of material misstatement risk 重大错报风险的评估水平 AJ#YjkO>]
62.simall business 小规模企业 %hz5)
63.accounting system 会计系统 8ddBQfCY
64.test of control 控制测试 }p8iq
65.walk-through test 穿行测试 I}}>M#
66.communication 沟通 z\WyL ;
67.flow chart 流程图 {t]8#[lo
68.reperformance of internal control 重新执行 &C?4'e
69.audit evidence 审计证据 c;#gvE
70.substantive procedures 实质性程序 Tj6Czq=*%T
71.assertions 认定 F"'
(i
72.esistence 存在 DW)81*~g
73.occurrence 发生 UzV78^:,iD
74.completeness 完整性 G) 37?A
)
75.rights and obligations 权利和义务 ? Z2`f6;W4
76.valuation and allocation 计价和分摊 LMp^]*)t
77.cutoff 截止 4#B
56f8
78.accuracy 准确性 }/L#<n`Z
79.classification 分类 ? a/\5`gnN
80.inspection 检查 ,OMdLXr
81.supervision of counting 监盘 O6\c1ha
82.observation 观察 ' Yy+^iCus
83.confirmation 函证 0R-W9qP
84.computation 计算 >``
85.analytical procedures 分析程序 VwLo
86.vouch 核对 nM!_C-yX
87.trace 追查 "|E'E"_1
88.audit sampling 审计抽样 \23m*3"W
89.error 误差 a3Xd~Qs
90.expected error 预期误差 j:HIcCp
91.population 总体 p y%:,hi
92.sampling risk 抽样风险 xd+aO=)Td
93.non- sampling risk 非抽样风险 4S* X=1
94.sampling unit 抽样单位 GgtYO4,
95.statistical sampling 统计抽样 8/"C0I (G
96.tolerable error 可容忍误差 q{xF7}i
97.the risk of under reliance 信赖不足风险 #w!ewC vt
98.the risk of over reliance 信赖过度风险 AO(zl*4
99.the risk of incorrect rejection 误拒风险 X#fjIrn
100. the risk of incorrect acceptance 误受风险 M>{*PHze0
101.working trial balance 试算平衡表 @oD2_D2
102.index and cross-referencing 索引和交叉索引 e0]%ko"
103.cash receipt 现金收入 9LSV^[QUH
104.cash disbursement 现金支出 @E"lN
105.bank statement 银行对账单 IJ7wUZp"
106.bank reconciliation 银行存款余额调节表 Y3H5}4QD
107.balance sheet date 资产负债表日 $q
R@;=
108.net realizable value 可变现净值 )E^Pn|H
109.storeroom 仓库 Qs<L$"L1
110.sale invoice 销售发票 NLt"yD3t
111.price list 价目表 _9<Mo;C
112.positive confirmation request 积极式询证函 MIqH%W.ru
113.negative confirmation request 消极式询证函 l.BiE<&
114.purchase requisition 请购单 ;Qq7@(2y
115.receiving report 验收报告 EZZE(dq@gf
116.gross margin 毛利 $3cZS
117.manufacturing overhead 制造费用 T sdgg?#
118.material requisition 领料单 _Ec"[xW
119.inventory-taking 存货盘点 64Tb,AL_
120.bond certificate 债券 &