61.assessed level of material misstatement risk 重大错报风险的评估水平 mU
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62.simall business 小规模企业 [lf[J&}X
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63.accounting system 会计系统 R&?p^!`%
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64.test of control 控制测试 ,D8Tca\v
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65.walk-through test 穿行测试 \|M z'*
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66.communication 沟通 FGC[yz1g:
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67.flow chart 流程图 -{dwLl_
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68.reperformance of internal control 重新执行 ^Kn}{m/3Y
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69.audit evidence 审计证据 C`fQ` RL\
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70.substantive procedures 实质性程序 kp[Jl0K5
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71.assertions 认定 2?&h{PA+
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72.esistence 存在 1'ZBtX~A
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73.occurrence 发生 8"+Kz
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74.completeness 完整性 ,ecFHk
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75.rights and obligations 权利和义务 =cxjb,r
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76.valuation and allocation 计价和分摊 ?Pa5skqR
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77.cutoff 截止 :p89J\
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78.accuracy 准确性 *t63c.S
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79.classification 分类 =m UtBD.;
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80.inspection 检查 aPR
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81.supervision of counting 监盘 W_%Dg]l
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82.observation 观察 o<Q~pd#Ip,
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83.confirmation 函证 {$Qw]?Yv
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84.computation 计算 opd^|xx0
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85.analytical procedures 分析程序 n* uT
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86.vouch 核对 +ps(9O/B>
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87.trace 追查 rOX\rI%0+
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88.audit sampling 审计抽样 DKR2b`J
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89.error 误差 H>%K}Fh
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90.expected error 预期误差 V3
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91.population 总体 Lc=t,=OhGe
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92.sampling risk 抽样风险 U&GSMjqg
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93.non- sampling risk 非抽样风险 vkp_v1F%+
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94.sampling unit 抽样单位 `fS$@{YI_
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95.statistical sampling 统计抽样 F P3{Rp
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96.tolerable error 可容忍误差 :>f}rq
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97.the risk of under reliance 信赖不足风险 @cukoLAn
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98.the risk of over reliance 信赖过度风险 Z):q 1:y
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99.the risk of incorrect rejection 误拒风险 ,N93 H3(
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100. the risk of incorrect acceptance 误受风险 }Y:V&4DW
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101.working trial balance 试算平衡表 Q\rf J||
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102.index and cross-referencing 索引和交叉索引 ]lqLC
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103.cash receipt 现金收入 [>![V
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104.cash disbursement 现金支出 3$G &~A{
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105.bank statement 银行对账单 e>0gE`8A
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106.bank reconciliation 银行存款余额调节表 ,+~8R"
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107.balance sheet date 资产负债表日 MQ#k`b#()
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108.net realizable value 可变现净值 "zj[v1K9-A
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109.storeroom 仓库 7cB/G:{
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110.sale invoice 销售发票 (1
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111.price list 价目表 xqs ,4bcbY
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112.positive confirmation request 积极式询证函 dIW@L
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113.negative confirmation request 消极式询证函 .d I".L
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114.purchase requisition 请购单 fqjBor}
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115.receiving report 验收报告 |M`'
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116.gross margin 毛利 <2N{oK.
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117.manufacturing overhead 制造费用 60;_^v
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118.material requisition 领料单 )xq=V
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119.inventory-taking 存货盘点 aVCPaYe^
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