61.assessed level of material misstatement risk 重大错报风险的评估水平 77/j}Px
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62.simall business 小规模企业 RD_l
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63.accounting system 会计系统 {P7 I<^,
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64.test of control 控制测试 P3_&(
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65.walk-through test 穿行测试 ] vQU(@+I
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66.communication 沟通 y**>l{!!
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67.flow chart 流程图 /4Sul*{hc
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68.reperformance of internal control 重新执行 Yw6d-5=:
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69.audit evidence 审计证据 f1wwx|b%.
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70.substantive procedures 实质性程序 E/Adi^
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71.assertions 认定 @~j--L
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72.esistence 存在 KrqO7
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73.occurrence 发生 hNL_e3
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74.completeness 完整性 }Zp5d7(@w
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75.rights and obligations 权利和义务 _n12Wx{
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76.valuation and allocation 计价和分摊 E[8i$
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77.cutoff 截止 [h@MA|
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78.accuracy 准确性 )A*Sl
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79.classification 分类 K/D,sH!
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80.inspection 检查 39
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81.supervision of counting 监盘 =G-u "QJ6
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82.observation 观察 n||!/u)*
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83.confirmation 函证
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84.computation 计算 X0zE-h6P
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85.analytical procedures 分析程序 t.]c44RY
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86.vouch 核对 QAK.Qk?Qu
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87.trace 追查 oQ_n:<3X
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88.audit sampling 审计抽样 @V5'+^O
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89.error 误差 n+;PfQ|
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90.expected error 预期误差 _<P~'IN+n
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91.population 总体 &`A2&mZ
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92.sampling risk 抽样风险 YcJ2Arml
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93.non- sampling risk 非抽样风险 K#],4OG
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94.sampling unit 抽样单位 7
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95.statistical sampling 统计抽样 /DQcM.3
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96.tolerable error 可容忍误差 j])nkm7_
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97.the risk of under reliance 信赖不足风险 M[ZuXH}
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98.the risk of over reliance 信赖过度风险 Lu?)Rya
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99.the risk of incorrect rejection 误拒风险 .1C|J
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100. the risk of incorrect acceptance 误受风险 3((53@s98
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101.working trial balance 试算平衡表 y:zo/#34
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102.index and cross-referencing 索引和交叉索引 X@7K#@5
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103.cash receipt 现金收入 I#tEDeF2
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104.cash disbursement 现金支出 K-}'Fiq
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105.bank statement 银行对账单 T6ZJ SKM
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106.bank reconciliation 银行存款余额调节表 4';]fmf@[i
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107.balance sheet date 资产负债表日 <#9zc'ED:
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108.net realizable value 可变现净值 #2!M+S
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109.storeroom 仓库 cMEM}Qh
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110.sale invoice 销售发票 {M?!nS6t
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111.price list 价目表 rHtT>UE=
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112.positive confirmation request 积极式询证函 r4xq%hy
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113.negative confirmation request 消极式询证函 ,b@0Qa"
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114.purchase requisition 请购单 cF[[_
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115.receiving report 验收报告 [vaG{4m
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116.gross margin 毛利 nWK"i\2#G
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117.manufacturing overhead 制造费用 !P!|U/|c
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118.material requisition 领料单 NoJo-vo*
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119.inventory-taking 存货盘点 V_(?mC
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