61.assessed level of material misstatement risk 重大错报风险的评估水平 <Z}SKR"U%
{
FZ=olZ
62.simall business 小规模企业 jw<pK4?y
!`41q=r
63.accounting system 会计系统 ,JU@|`
_BdE<
!r
64.test of control 控制测试 :+Om]#`Vls
kVK/9dy-F
65.walk-through test 穿行测试 ';Zi@f"
^sN (
66.communication 沟通 h\v
'9
@Z>ZiU,^
67.flow chart 流程图 Urr#N
]0hrRA`
68.reperformance of internal control 重新执行 +6wiOHB`
J:&[59
69.audit evidence 审计证据 W@
|6nPm
xk&Jl#v
70.substantive procedures 实质性程序 [ i#zP
iY"l}.7)
71.assertions 认定 Z87_ #5
*HEuorl
72.esistence 存在 J+d1&Tw&
=] *.ZH#h
73.occurrence 发生 P) 3mX.(}
T^J >ZDA
74.completeness 完整性 cuy1DDl
<! )**
75.rights and obligations 权利和义务 A\8}|r(>9E
V3 ~~
76.valuation and allocation 计价和分摊 (Jz;W<E
UG=K|O
XWJ
77.cutoff 截止 a7N!B' y
P#=`2a#G
78.accuracy 准确性 a!O0,y
[JF150zr
79.classification 分类 UTXSeNP
ZXm/A0)S
80.inspection 检查 AU2i%Q!
W`c'=c
81.supervision of counting 监盘 {e|[%reSkg
x c{hC4^V
82.observation 观察 pAT7)Ch
zOQ>d|p?X
83.confirmation 函证 ^o7;c [E`
)7h$G-fe
84.computation 计算 b0oMs=uBn
%2v4<icvq
85.analytical procedures 分析程序 eq
UME
O{#=d
86.vouch 核对 s6>ZREf#J
u*hSj)vr1
87.trace 追查 j_Yp>=+[
JH7<
88.audit sampling 审计抽样 ,cNLkoN
W*2U="t
89.error 误差 i>(e}<i
~?(N
90.expected error 预期误差 <>Hj
;q5p
K.0:
C`C
91.population 总体 P-9<YN
RsYU59_Y
92.sampling risk 抽样风险 >p"c>V& 8
irfp!(r
93.non- sampling risk 非抽样风险 R
rda# h^
NX}<*b/
94.sampling unit 抽样单位 <~WsD)=$
j
:VbrR
95.statistical sampling 统计抽样 A,a.8!*}vd
UeRj< \"Q
96.tolerable error 可容忍误差 ~;N^g4s
`^)jLuyu
97.the risk of under reliance 信赖不足风险 DP|D\+YyYA
bD?VU<)3
98.the risk of over reliance 信赖过度风险 ;5)P6S.D
mGK|ihYu
99.the risk of incorrect rejection 误拒风险 o7$'cn
h D/*h*}T>
100. the risk of incorrect acceptance 误受风险 [C'JH//q*t
maN
l^i
101.working trial balance 试算平衡表 Hg=";,J
OOo3G~2r
102.index and cross-referencing 索引和交叉索引 lz?$f4TzA
Rd#WMo2Xd
103.cash receipt 现金收入 xsD($_
=o$sxb
E(
104.cash disbursement 现金支出 hbY5l}\5
~GZY 5HF
105.bank statement 银行对账单 C)`Fv=]R
>7QvK3S4%
106.bank reconciliation 银行存款余额调节表 !*7 vFl
xjKR R?
107.balance sheet date 资产负债表日 fR(d
6V7B;tB
108.net realizable value 可变现净值 q-}Fvel u
{A05u3}
109.storeroom 仓库 5?]hd*8
q!|*oUW
110.sale invoice 销售发票 zdYy^8V|z
N/MUwx;P
111.price list 价目表 mjW8Q\D
{?:X8&S
f
112.positive confirmation request 积极式询证函 ,X`)ct
;)D];u|_
113.negative confirmation request 消极式询证函 KbA?7^zo`
}&wUr>=
114.purchase requisition 请购单 [PNT\ElT
uM_wjP
115.receiving report 验收报告 *%%g{
3$
x-^`~p
116.gross margin 毛利 B><d9d
YQj 2
117.manufacturing overhead 制造费用 <
HVl(O
9_Be0xgJ3^
118.material requisition 领料单 xc=b
|:A
CxwoBuG=?
119.inventory-taking 存货盘点 LG9+y
>n'o*gZM
120.bond certificate 债券 [XEkz#{
: y%d
121.stock certificate 股票 j+
$rj
r]:(Vk]|F
122.audit report 审计报告 ;:\<gVi:
#49kjv@
123.entity 被审计单位 '>-gi}z7
S4Y&
124.addressee of the audit report 审计报告的收件人 5Co
Azl&m