61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 w#XJ!f6*_9
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63.accounting system 会计系统 `
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64.test of control 控制测试 5eYCnc9
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65.walk-through test 穿行测试 fCKcv |
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66.communication 沟通 };*5+XY^
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67.flow chart 流程图 <bH>\@p7}
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68.reperformance of internal control 重新执行 ;p/@tr9
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69.audit evidence 审计证据 FD<~?-
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70.substantive procedures 实质性程序 8HzEH-J
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71.assertions 认定 4{Iz\:G:{/
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72.esistence 存在 ]O[f#lG
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73.occurrence 发生 wv<"W@& 9
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74.completeness 完整性 Umq
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75.rights and obligations 权利和义务 SG~R!kN}Q
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76.valuation and allocation 计价和分摊 ?}y7S]B FI
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77.cutoff 截止 WIg"m[aIs
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78.accuracy 准确性 &"BKue~q@p
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79.classification 分类 l$FHL2?Cp
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80.inspection 检查 'g#))y
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81.supervision of counting 监盘 gnv4.f:
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82.observation 观察 c[5>kQ-nq
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83.confirmation 函证 Cc^t&Eg
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84.computation 计算 |peZ`O^~
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85.analytical procedures 分析程序 ?0.+DB
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86.vouch 核对 Ei#"r\q j_
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87.trace 追查 NmeTp?)m
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88.audit sampling 审计抽样 6)TFb,
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89.error 误差 '{J!5x?L^
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90.expected error 预期误差 DzYno-]A]
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91.population 总体
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92.sampling risk 抽样风险 w}'E]y2.
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93.non- sampling risk 非抽样风险 mFvw s
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94.sampling unit 抽样单位 Bdq/Ohw|!
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95.statistical sampling 统计抽样 w_9:gprf
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96.tolerable error 可容忍误差 )]/!:I4e
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97.the risk of under reliance 信赖不足风险 d=xweU<
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98.the risk of over reliance 信赖过度风险 PPohpdd)
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99.the risk of incorrect rejection 误拒风险 ^7(zoUn:
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100. the risk of incorrect acceptance 误受风险 TIS}'c'C
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101.working trial balance 试算平衡表 ed&,
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102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 .>&kAf.
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104.cash disbursement 现金支出 x5{ zGv.j
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105.bank statement 银行对账单 )'nGuL-w!i
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106.bank reconciliation 银行存款余额调节表 O10h(Wg
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107.balance sheet date 资产负债表日 TVKuvKH8U
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108.net realizable value 可变现净值 +`\C_i-
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109.storeroom 仓库 O"Ar3>
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110.sale invoice 销售发票 G:f]z;Xdp
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111.price list 价目表 qdOaibH_
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112.positive confirmation request 积极式询证函 BjJ+~R
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113.negative confirmation request 消极式询证函 )V+;7j<"D
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114.purchase requisition 请购单 :)bm+xWFF
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115.receiving report 验收报告 !K_%@|: 7%
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116.gross margin 毛利 'kPShZS$b
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