61.assessed level of material misstatement risk 重大错报风险的评估水平 V$~9]*Wn
[:V$y1
62.simall business 小规模企业 Ve=b16H
1U\z5$V
63.accounting system 会计系统 I0a<%;JJW
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64.test of control 控制测试 njw|JnDv
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65.walk-through test 穿行测试 c(%|: P^
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66.communication 沟通 :L;a:xSpn=
pNIf=lA
67.flow chart 流程图 yEoV[K8k
Ru~j,|0r4
68.reperformance of internal control 重新执行 4X$Qu6#i
CP{cAzHO
69.audit evidence 审计证据 $A`VYJtt#
BB'OCN
70.substantive procedures 实质性程序 ASfaX:ke
\L\b $4$d
71.assertions 认定 ;GI&lpKK
LDD|(KLR*.
72.esistence 存在 eY\
yE"3
*,m
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73.occurrence 发生 Uwi7)
EZj9wd"u
74.completeness 完整性 _y>~
yZx
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75.rights and obligations 权利和义务 kwA$Z!Rn
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76.valuation and allocation 计价和分摊 x;')9/3
PuO&wI]:
77.cutoff 截止 j)GtEP<n#
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78.accuracy 准确性 `p7=t)5k
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79.classification 分类 x=jK:3BF
?rup/4|
80.inspection 检查 g4@ lM"|S
F\KUZ[%
81.supervision of counting 监盘 4{l,
h*Pc=/p
82.observation 观察 ~= -RK$=
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83.confirmation 函证 ]d%8k}U
yOg+iFTr
84.computation 计算 lPJ\-/>$z
pBPl6%C.X-
85.analytical procedures 分析程序 6(e>P)
So
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86.vouch 核对 A= {UL
~WN:DXn
87.trace 追查 d'I"jZ
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88.audit sampling 审计抽样 *|E[L^
wuqJr:q*#
89.error 误差 0C*7K?/
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90.expected error 预期误差 \B
7tX
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91.population 总体 _]*>*XfF(
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92.sampling risk 抽样风险 jb;hcraR
~3S~\0&|
93.non- sampling risk 非抽样风险 ,'iE;o{Tu
T"}vAG( .O
94.sampling unit 抽样单位 s|B3~Q]
3<zp
95.statistical sampling 统计抽样 ~| 6[j<ziL
ff1c/c/
96.tolerable error 可容忍误差 /[>sf[X\I9
I,'k>@w{s
97.the risk of under reliance 信赖不足风险 hDq`Z$_+KX
V,?yPi$#E
98.the risk of over reliance 信赖过度风险 -[DOe?T
CWP2{
99.the risk of incorrect rejection 误拒风险 wsVV$I[2
f0aKlhEC
100. the risk of incorrect acceptance 误受风险 -\n@%$M]G
E\2%E@0#
101.working trial balance 试算平衡表 t>B;w14
}Ys>(w
102.index and cross-referencing 索引和交叉索引 iRi-cQVy
FtC^5{V+V
103.cash receipt 现金收入 ")HFYqP>9
.%C|+#&d
104.cash disbursement 现金支出 (DP &B%Sf
KFkoS0M5|
105.bank statement 银行对账单 &q|K!5[k
78%~N`x7
106.bank reconciliation 银行存款余额调节表 q\527^ZM
qc~iQSI
107.balance sheet date 资产负债表日 @[i4^
az|N-?u
108.net realizable value 可变现净值 !GEJIefx_
VgC2+APg
109.storeroom 仓库 1q1jZqno
Vr1<^I
b
110.sale invoice 销售发票 M>8A\;"
)M//l1
111.price list 价目表 f &wb
Wh2tNyS
112.positive confirmation request 积极式询证函 Sw^u3
Eue~Y+K*b
113.negative confirmation request 消极式询证函 nSAdCJ;4
W#C*5@ 8
114.purchase requisition 请购单
)sp4Ie
fku<,SV$O4
115.receiving report 验收报告 %zw1}|s#z
M b1sF
116.gross margin 毛利 U\<?z Dw
YNj`W1
117.manufacturing overhead 制造费用 @\P;W(m.i
pDCeQ6?
118.material requisition 领料单 3az&