61.assessed level of material misstatement risk 重大错报风险的评估水平 /:&!o2&1H
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62.simall business 小规模企业 3^ Yc%
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63.accounting system 会计系统 yBIlwN`kB
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64.test of control 控制测试 }I"C4'(a
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65.walk-through test 穿行测试 (!os&/",
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66.communication 沟通 `2~>$Tr
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67.flow chart 流程图 1^p/#jt
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68.reperformance of internal control 重新执行 iHK~?qd}
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69.audit evidence 审计证据 Kz4S6N c
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70.substantive procedures 实质性程序 fCl}eXg6w
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71.assertions 认定 v0^9"V:y
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72.esistence 存在 YdY-Jg Xm
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73.occurrence 发生 o_b[ *
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74.completeness 完整性 /'O8RUjN
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75.rights and obligations 权利和义务 "q4tvcK.
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76.valuation and allocation 计价和分摊 0P^h6Vat
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77.cutoff 截止
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78.accuracy 准确性 -wlj;U
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79.classification 分类 `sxfj)s
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80.inspection 检查 <3YZ0f f>
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81.supervision of counting 监盘 Otn,UoeeB
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82.observation 观察 4DXbeQs:
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83.confirmation 函证 0MQ= Rt
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84.computation 计算 :fRXLe1=
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85.analytical procedures 分析程序 ]wQ!ZG?)
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86.vouch 核对 +bjy#=
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87.trace 追查 -H1=N
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88.audit sampling 审计抽样 ,m=F
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89.error 误差 Ku;fZN[g
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90.expected error 预期误差 \}-4(Xdaq
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91.population 总体 [)H 6`w
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92.sampling risk 抽样风险 urp|@WZ
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93.non- sampling risk 非抽样风险 +qxPUfN
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94.sampling unit 抽样单位 >nSsbhAe
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 5'lVh/
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97.the risk of under reliance 信赖不足风险 .^YxhUH,G
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98.the risk of over reliance 信赖过度风险 CB7dr&>
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99.the risk of incorrect rejection 误拒风险 |%_C$s%
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100. the risk of incorrect acceptance 误受风险 zVh yAf
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101.working trial balance 试算平衡表 3qYGEhxv
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102.index and cross-referencing 索引和交叉索引 %cNN<x8
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103.cash receipt 现金收入 S :HOlJze
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104.cash disbursement 现金支出 + a#&W}K
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105.bank statement 银行对账单 vz^ ] g
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106.bank reconciliation 银行存款余额调节表 ?2<QoS
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107.balance sheet date 资产负债表日 *4O=4F)x
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108.net realizable value 可变现净值 I#l}5e5
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109.storeroom 仓库 0Q3U\cDr
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110.sale invoice 销售发票 AR"2?2<mJ7
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111.price list 价目表 w+$$uz
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112.positive confirmation request 积极式询证函 +cpb!YEAb
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113.negative confirmation request 消极式询证函 $`pf!b2Z
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114.purchase requisition 请购单 YOxgpQ:i
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115.receiving report 验收报告 oRfb4+H&
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116.gross margin 毛利 /08FV|tX)
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117.manufacturing overhead 制造费用 X)g
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118.material requisition 领料单 {uDW<