61.assessed level of material misstatement risk 重大错报风险的评估水平 +60zJ4
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62.simall business 小规模企业 Fkj\U^G
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63.accounting system 会计系统 /K<Xr[z~y
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64.test of control 控制测试 MOP
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65.walk-through test 穿行测试 E}mnGe
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66.communication 沟通 Lo @
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67.flow chart 流程图 )!hDF9O
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68.reperformance of internal control 重新执行 =:v\}/
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69.audit evidence 审计证据 aePh
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70.substantive procedures 实质性程序 ${ad[hs
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71.assertions 认定 yPn5l/pDDr
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72.esistence 存在 .VuZ=
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73.occurrence 发生 fyYT #r
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74.completeness 完整性 <a2t"rc
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75.rights and obligations 权利和义务 tn+i5Eso
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76.valuation and allocation 计价和分摊 'g^;_=^G
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77.cutoff 截止 ^4x(a&
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78.accuracy 准确性 f8+($Ys
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79.classification 分类 $TtCVR
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80.inspection 检查 &9, 6<bToP
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81.supervision of counting 监盘 ?Q="w5OOD
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82.observation 观察 fBS;~;l
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83.confirmation 函证 k]lM%
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84.computation 计算 sKB])mf]
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85.analytical procedures 分析程序 66fvS}x
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86.vouch 核对 )}9Ef"v|
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87.trace 追查 :R{Xd{?
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88.audit sampling 审计抽样 NwIl~FNK
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89.error 误差 1,T8@8#
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90.expected error 预期误差 YU9xAN i6
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91.population 总体 mNc(
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92.sampling risk 抽样风险 \'&:6\-fw
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93.non- sampling risk 非抽样风险 HY~\e|o
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94.sampling unit 抽样单位 $L)9'X
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95.statistical sampling 统计抽样 F/tBr%RV
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96.tolerable error 可容忍误差 -1Yt3M&
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97.the risk of under reliance 信赖不足风险 /PE3>"|w E
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98.the risk of over reliance 信赖过度风险 (zwxrOS
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99.the risk of incorrect rejection 误拒风险 "KcSOjvJ
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100. the risk of incorrect acceptance 误受风险 7h<B:~(K
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101.working trial balance 试算平衡表 ZtlF]k:MV
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102.index and cross-referencing 索引和交叉索引 *P 5Xy@:
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103.cash receipt 现金收入 ?=dyU(
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104.cash disbursement 现金支出 _&DI_'5q+
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105.bank statement 银行对账单 q@~N?$>
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106.bank reconciliation 银行存款余额调节表 f$Q#xlQM
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107.balance sheet date 资产负债表日 _*0!6?c
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108.net realizable value 可变现净值 lj/?P9
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109.storeroom 仓库 Wy.2*+5FX0
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110.sale invoice 销售发票 ?5K.#>{
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111.price list 价目表 >M<rr!|
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112.positive confirmation request 积极式询证函 ^2mmgN
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113.negative confirmation request 消极式询证函 B=%cXW,
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114.purchase requisition 请购单 B'"C?d
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115.receiving report 验收报告 7G.IGXK$
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116.gross margin 毛利 ^&am