61.assessed level of material misstatement risk 重大错报风险的评估水平 Jpnp'
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62.simall business 小规模企业 WW@"75t
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63.accounting system 会计系统
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64.test of control 控制测试 t$D[,$G9
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65.walk-through test 穿行测试 au~gJW-
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66.communication 沟通 bbA<Zp
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67.flow chart 流程图 =
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68.reperformance of internal control 重新执行 Y{{,62D
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69.audit evidence 审计证据 $jL.TraV7
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70.substantive procedures 实质性程序 > _) a7%
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71.assertions 认定 cl8Mv
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72.esistence 存在 iKO~#9OF
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73.occurrence 发生 1x8]&
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74.completeness 完整性 %tjEVQa
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75.rights and obligations 权利和义务 1O{67Pf
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76.valuation and allocation 计价和分摊 wIPDeC4
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77.cutoff 截止 Jx,s.Z0@7,
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78.accuracy 准确性 S+ x[1#r
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79.classification 分类 ^B]t4N2i
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80.inspection 检查 \8H"lcj:
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81.supervision of counting 监盘 }:Akpm
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82.observation 观察 |MGw$
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83.confirmation 函证 .-
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84.computation 计算 *9 xD]ZZF
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85.analytical procedures 分析程序 x6]?}Q>>D
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86.vouch 核对 !o7.L%S
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87.trace 追查 3x$ #L!VuU
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88.audit sampling 审计抽样 z5zm,
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89.error 误差 m[rJFSpef
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90.expected error 预期误差 dzap]RpB
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91.population 总体 P^r8JhDJ
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92.sampling risk 抽样风险 7eyh9E!_I
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93.non- sampling risk 非抽样风险 uW|y8 BP $
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94.sampling unit 抽样单位 \qPrY.-
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95.statistical sampling 统计抽样 NjLd-v"2
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96.tolerable error 可容忍误差 6C=.8eP
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97.the risk of under reliance 信赖不足风险 ME"/%59r
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98.the risk of over reliance 信赖过度风险 SqLKF<tY]/
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99.the risk of incorrect rejection 误拒风险 #:X:~T
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100. the risk of incorrect acceptance 误受风险 7(-
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101.working trial balance 试算平衡表 ?uLqB@!2
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102.index and cross-referencing 索引和交叉索引 ~drNlt9jf
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103.cash receipt 现金收入 lwlR"Z
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104.cash disbursement 现金支出 .)Q'j94Q
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105.bank statement 银行对账单 &+p07
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106.bank reconciliation 银行存款余额调节表 0n%`Xb0q
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107.balance sheet date 资产负债表日 U-d&q>
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108.net realizable value 可变现净值 }_S]!AWz
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109.storeroom 仓库 YR>x h2< 9
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110.sale invoice 销售发票 DuaOi1Gw
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111.price list 价目表 -3C~}~$>`
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112.positive confirmation request 积极式询证函 lEJTd3dMi
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113.negative confirmation request 消极式询证函 R[6&{&E:
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114.purchase requisition 请购单 *e=e7KC6kI
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115.receiving report 验收报告 -c. a7
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116.gross margin 毛利 FD8Hx\oF
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117.manufacturing overhead 制造费用 l)zS}"F,
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118.material requisition 领料单 <