61.assessed level of material misstatement risk 重大错报风险的评估水平 kq[*q-:"x
#L-3eW=f
62.simall business 小规模企业 Fejs9'c
B
8F(_V qu
63.accounting system 会计系统 =TDK$Ek
]_S&8F}|
64.test of control 控制测试 ^X%{]b K
p;!'5 f
65.walk-through test 穿行测试 "+
js7U-
V`KXfY
66.communication 沟通 Rx$5#K!%M
0u4:=Z}W
67.flow chart 流程图 3*G7H
cH()Ze-B
68.reperformance of internal control 重新执行 #Nt?4T<
c~0YIk
>]
69.audit evidence 审计证据 54kd>)|"ag
$/%|0tQ
70.substantive procedures 实质性程序 (hefpqpi
s4 o-*1R*`
71.assertions 认定 Aw)='&;^z
klG]PUzd
72.esistence 存在 Y`QJcC(3
nT0FonK>
73.occurrence 发生 u4L&8@
.(tga&]
74.completeness 完整性 goi5I(yn^
+Io[o6*
75.rights and obligations 权利和义务 Oo<^~d2=
.~0A*a
76.valuation and allocation 计价和分摊
L$7
NT}L
(5%OAjW
77.cutoff 截止 3&!X
8Lhv
-I.OvzQ*
78.accuracy 准确性 "E;]?s9x
3tMFJ ;*`
79.classification 分类 8$3G c"=
^'=J'Q
80.inspection 检查 zE +)oQ,
~S)o('
81.supervision of counting 监盘 iIwMDlQ "
!o2lB^e8
82.observation 观察
F>,kKR-
$
u`y
83.confirmation 函证 ]<mXf~zg
(eI'%1kS<
84.computation 计算 PNLtpixZ
Kw}-<y
85.analytical procedures 分析程序 q9w6 6R
mT;1KE{J{
86.vouch 核对 Bry\"V"'g
LuS]D%
87.trace 追查 Hq h
bZk7)b;1o
88.audit sampling 审计抽样 \+mc
;"=a-$vm
89.error 误差 ["}0umt
hf
rF7{yj
90.expected error 预期误差 }3cOZd_,t
/GNLZm^
91.population 总体 D^To:N7U
oJw~g[
92.sampling risk 抽样风险 >h/J{T(P>h
s4bLL
93.non- sampling risk 非抽样风险 EUj'%;sz-
+rbj%v}Fh
94.sampling unit 抽样单位 r#wMd9])
}zi:nSpON
95.statistical sampling 统计抽样 w+bQpIPM
*4Cq,o`o>
96.tolerable error 可容忍误差 |l(rR06#.]
LD5n_W
97.the risk of under reliance 信赖不足风险 ig^9lM'
Q+E%"`3V4l
98.the risk of over reliance 信赖过度风险 !.mMO_4}
VL"!.^'c
99.the risk of incorrect rejection 误拒风险 #*;(%\q}
S`TP#uzKu]
100. the risk of incorrect acceptance 误受风险 gT*0WgB
ce&)djC7U
101.working trial balance 试算平衡表
-Y%#z'^-
O.CRF-`t
102.index and cross-referencing 索引和交叉索引 2`/JT
KHKf+^u u
103.cash receipt 现金收入 N7k<q=r-
w~QUG^0Fx
104.cash disbursement 现金支出 oqHI
`Tu
Oz!#);v
105.bank statement 银行对账单 ^ Afq)26D
.Y[sQO~%
106.bank reconciliation 银行存款余额调节表 #>dfP"}&,
9'C kV [
107.balance sheet date 资产负债表日 jftoqK-
p
6W."hPP
108.net realizable value 可变现净值 q[1:h
QN:gSS{30
109.storeroom 仓库 T1c2J,+}R
*_}|EuY
110.sale invoice 销售发票 g2.%x
\d
#bgW{&_y
111.price list 价目表 X6%w6%su5
"knSc0,u
112.positive confirmation request 积极式询证函 NJSzOL_
IZYq
113.negative confirmation request 消极式询证函 Q3,`'[ F
M@fUZh
114.purchase requisition 请购单 c%c/mata?
*IUw$|Z6z)
115.receiving report 验收报告 Px5ArSS
/`#sp
116.gross margin 毛利 #z 3tSnmp
-Czq[n=0(
117.manufacturing overhead 制造费用 0{g @j{Lbz
LS@[O])$'
118.material requisition 领料单 ja
*k\w{U'
Ffk$8"
119.inventory-taking 存货盘点 LivPk`[
|^Nz
/PN
120.bond certificate 债券 w
~@.&
2j8^Z
121.stock certificate 股票 WH2?_U-8h
u
hvm
h
122.audit report 审计报告 gE%{#&