61.assessed level of material misstatement risk 重大错报风险的评估水平 3SMb#ce*o
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62.simall business 小规模企业 ~dm/U7B:
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63.accounting system 会计系统 l"ZfgJ}W
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64.test of control 控制测试 ="<S1}.
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65.walk-through test 穿行测试 bY>JLR
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66.communication 沟通 v6$ }saTX
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67.flow chart 流程图 ZnVx'Y
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68.reperformance of internal control 重新执行 .bT+#x
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69.audit evidence 审计证据 K5ywO8_6`
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70.substantive procedures 实质性程序 Vjc*D]
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71.assertions 认定 VZRM=;V
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72.esistence 存在 G9_M~N%a
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73.occurrence 发生 \kQ@G
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74.completeness 完整性 )}KQtkU8:
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75.rights and obligations 权利和义务 gEBwn2
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76.valuation and allocation 计价和分摊 .AzGPcJY
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77.cutoff 截止 =q4QBAW
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78.accuracy 准确性 SjZ?keKZ
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79.classification 分类 VHUOI64*
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80.inspection 检查 POouO/r$
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81.supervision of counting 监盘 j$f `:A
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82.observation 观察 o YZmz
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83.confirmation 函证 - A\J:2a|
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84.computation 计算
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85.analytical procedures 分析程序 7T)J{:+0!|
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86.vouch 核对 "E><:_,\
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87.trace 追查 1 ^k#g,
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88.audit sampling 审计抽样 OcBn1k.
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89.error 误差 j+p=ik
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90.expected error 预期误差 E7*z
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91.population 总体 W9$mgs=S`E
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92.sampling risk 抽样风险 KLc<c1BZ
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93.non- sampling risk 非抽样风险 Q>FuNdUk
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94.sampling unit 抽样单位 k?Bc^7l:
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95.statistical sampling 统计抽样 8")1,
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96.tolerable error 可容忍误差 |VC/(A
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97.the risk of under reliance 信赖不足风险 <.d0GD`^
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98.the risk of over reliance 信赖过度风险 )eFq0+6*)
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99.the risk of incorrect rejection 误拒风险 D\:~G}M
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100. the risk of incorrect acceptance 误受风险 =a_B' ^`L
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101.working trial balance 试算平衡表 d45JT?qg&
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102.index and cross-referencing 索引和交叉索引 olC@nQ1c*
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103.cash receipt 现金收入 #eqy!QdePf
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104.cash disbursement 现金支出 . <|7BHL
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105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 mn=G6h
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107.balance sheet date 资产负债表日 ]hBp
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108.net realizable value 可变现净值 & >AXB6
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109.storeroom 仓库 a9ab>2G?FR
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110.sale invoice 销售发票 o3hsPzOQx
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111.price list 价目表 3B(6^iS
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112.positive confirmation request 积极式询证函 tZtyx;EP
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113.negative confirmation request 消极式询证函 /{.
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114.purchase requisition 请购单 zY<=r.m4
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115.receiving report 验收报告 7P`|wNq
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116.gross margin 毛利 R4<