61.assessed level of material misstatement risk 重大错报风险的评估水平 : UD<1fh
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62.simall business 小规模企业 {G/4#r
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63.accounting system 会计系统 `K~300-hOb
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64.test of control 控制测试 4{X5ZS?CkI
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65.walk-through test 穿行测试 #)hM]=,e
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66.communication 沟通 R.!'&<Svq
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67.flow chart 流程图 @ bPQhn#(g
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68.reperformance of internal control 重新执行 QK%{\qu
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69.audit evidence 审计证据 w=s:eM@
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70.substantive procedures 实质性程序 bB-
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71.assertions 认定 `Ou\:Iz0u
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72.esistence 存在 *ELbz}Q
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73.occurrence 发生 ux& WN ,
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74.completeness 完整性 ,Za!
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75.rights and obligations 权利和义务 [:
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76.valuation and allocation 计价和分摊 /w^}(IJ4
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77.cutoff 截止 (g`G(K_
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78.accuracy 准确性 ZO5_n
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79.classification 分类 )/1AF^ E
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80.inspection 检查 }Ry:})
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81.supervision of counting 监盘 z8G1[ElY
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82.observation 观察 <La$'lG4J
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83.confirmation 函证 g'ha7~w(p
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84.computation 计算 "-88bF~
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85.analytical procedures 分析程序 !1$QNxgi
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86.vouch 核对 e;GLPB
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87.trace 追查 brx
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88.audit sampling 审计抽样 P$ZIKkf
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89.error 误差 y3{'s>O6
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90.expected error 预期误差 [nZf4KN
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91.population 总体 8/F}vfKEN
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92.sampling risk 抽样风险 SR)G!9z_/
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93.non- sampling risk 非抽样风险 %N$,1=0*
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94.sampling unit 抽样单位 s!(O7Ub
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95.statistical sampling 统计抽样 n}/?nP\%
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96.tolerable error 可容忍误差 )c!7V)z
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97.the risk of under reliance 信赖不足风险 Q#w mS&$f
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98.the risk of over reliance 信赖过度风险 .<7
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99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 9'nM$a
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101.working trial balance 试算平衡表 {w:*t)@j
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102.index and cross-referencing 索引和交叉索引 h,%`*Qg6
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103.cash receipt 现金收入 [rk*4b ^s
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104.cash disbursement 现金支出 :5|'C
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105.bank statement 银行对账单 _=0%3Sh
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106.bank reconciliation 银行存款余额调节表 RP[^1
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107.balance sheet date 资产负债表日 ! |4fww
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108.net realizable value 可变现净值 _G3L+St
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109.storeroom 仓库 o]T-7Gs4p
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110.sale invoice 销售发票 wHx@&Tp
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111.price list 价目表 wavyREK
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112.positive confirmation request 积极式询证函 1. A@5* Q
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113.negative confirmation request 消极式询证函 <&w(%<;
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114.purchase requisition 请购单 !m]_
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115.receiving report 验收报告 +"} #4
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116.gross margin 毛利 <Wrn/%tL
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