61.assessed level of material misstatement risk 重大错报风险的评估水平 8 #ndFpu
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62.simall business 小规模企业 x^"ES%*
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63.accounting system 会计系统 f84:hXo6
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64.test of control 控制测试 LlBN-9p
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65.walk-through test 穿行测试 Ku&!?m@C
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66.communication 沟通 yq+!czlZ
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67.flow chart 流程图 "cTncL
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68.reperformance of internal control 重新执行 }HE6aF62O
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69.audit evidence 审计证据 #W.vX?-'0
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70.substantive procedures 实质性程序 bYz&P`o}
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71.assertions 认定 $3Z-)m
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72.esistence 存在 8Ld:"Y#
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73.occurrence 发生 0
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74.completeness 完整性 .I}:m%zv
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75.rights and obligations 权利和义务 jGrN\D?h
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76.valuation and allocation 计价和分摊 g*w<*
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77.cutoff 截止 nW"q
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78.accuracy 准确性 zrVC8Wb
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79.classification 分类 PA6=wfc
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80.inspection 检查 <o2r~E0r3
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81.supervision of counting 监盘 fF*`'i=!
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82.observation 观察 bqanFQj
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83.confirmation 函证 Y
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84.computation 计算 `IYuz:
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85.analytical procedures 分析程序 (;. AS
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86.vouch 核对 y/V%&.$o=
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87.trace 追查 iut`7
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88.audit sampling 审计抽样 !L5jj#0
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89.error 误差 /ug8]Lo0
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90.expected error 预期误差 5>6PH+Oq
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91.population 总体 %LXM+<N8
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 BQ^H? jo
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94.sampling unit 抽样单位 $4jell
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95.statistical sampling 统计抽样 p2PY@d}}.
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96.tolerable error 可容忍误差 61U<5:#l
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97.the risk of under reliance 信赖不足风险 UR(-q
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98.the risk of over reliance 信赖过度风险 )hwV`2>l
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99.the risk of incorrect rejection 误拒风险 FZB~|3eq{
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100. the risk of incorrect acceptance 误受风险 {f9{8-W<u
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101.working trial balance 试算平衡表 MH|]\
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102.index and cross-referencing 索引和交叉索引 ThW,Y"
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103.cash receipt 现金收入 R`F,aIJ]
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104.cash disbursement 现金支出
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105.bank statement 银行对账单 f[gqT
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106.bank reconciliation 银行存款余额调节表 ry};m_BY
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107.balance sheet date 资产负债表日 /8@m<CW2Y
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108.net realizable value 可变现净值 !#wd Ve_(
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109.storeroom 仓库 Z?MoJ{.!?R
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110.sale invoice 销售发票 v"+k~:t*
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111.price list 价目表 Ql?^
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112.positive confirmation request 积极式询证函 3`9{T>
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113.negative confirmation request 消极式询证函 Vbh6HqAHxJ
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114.purchase requisition 请购单 "a1O01n
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115.receiving report 验收报告 b7C
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116.gross margin 毛利 QzGV.Mt2
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117.manufacturing overhead 制造费用 L{g E'jCC
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