61.assessed level of material misstatement risk 重大错报风险的评估水平 /?2yo{Fg
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62.simall business 小规模企业 <J`_Qc8C
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63.accounting system 会计系统 <8-I:o]mF
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64.test of control 控制测试 {SK8Mdn
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65.walk-through test 穿行测试 NW!e@;E+i
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66.communication 沟通 iAup',AZg
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67.flow chart 流程图 H]@Zp"7
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68.reperformance of internal control 重新执行 oqE h_[.
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69.audit evidence 审计证据 Z/Mp=273
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70.substantive procedures 实质性程序 #9
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71.assertions 认定 fr
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72.esistence 存在 UDp"+nS
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73.occurrence 发生 @h^5*M
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74.completeness 完整性 {9C(\i +
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75.rights and obligations 权利和义务 D:.^]o[
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76.valuation and allocation 计价和分摊 Rz
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77.cutoff 截止 guFR5>-L
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78.accuracy 准确性 S:^Q(w7
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79.classification 分类 Z39^nGO
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80.inspection 检查 X}p4yR7'
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81.supervision of counting 监盘 xES+m/?KlZ
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82.observation 观察 yChC&kX
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83.confirmation 函证 oD"fRBS+$
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84.computation 计算 's&Vg09D,
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85.analytical procedures 分析程序 b<:s{f"t,
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86.vouch 核对 y{jv-&!xB
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87.trace 追查 ODEy2).
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88.audit sampling 审计抽样 zb;2xTH+
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89.error 误差 MTLcLmdO
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90.expected error 预期误差 IM
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91.population 总体 1noFXz
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92.sampling risk 抽样风险 gHox{*hb[
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93.non- sampling risk 非抽样风险 4["}U
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94.sampling unit 抽样单位 ?Bh}
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95.statistical sampling 统计抽样 }8r+&e
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96.tolerable error 可容忍误差 rylllJz|L:
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97.the risk of under reliance 信赖不足风险 Nwu#,f=X
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98.the risk of over reliance 信赖过度风险 y()#FRp7
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99.the risk of incorrect rejection 误拒风险 +x+H(of.
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100. the risk of incorrect acceptance 误受风险 Z2
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101.working trial balance 试算平衡表 k+s<;{
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102.index and cross-referencing 索引和交叉索引 ("{AY?{{
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103.cash receipt 现金收入 'fg`td
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104.cash disbursement 现金支出 $*2uI?87}:
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105.bank statement 银行对账单 s';jk(i3
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106.bank reconciliation 银行存款余额调节表 D/{-
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107.balance sheet date 资产负债表日 k
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108.net realizable value 可变现净值 I/Vlw-
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109.storeroom 仓库 0<^K0>lm
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110.sale invoice 销售发票 hl# 9a?
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111.price list 价目表 >iG`
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112.positive confirmation request 积极式询证函 O ^e
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113.negative confirmation request 消极式询证函 5E.cJ{
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114.purchase requisition 请购单 +$v$P!),
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115.receiving report 验收报告 {&2$1p/9'
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116.gross margin 毛利 S&
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117.manufacturing overhead 制造费用 f[dwu39k
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118.material requisition 领料单 ]" )i~-|R
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