61.assessed level of material misstatement risk 重大错报风险的评估水平 {>Zc#U'
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62.simall business 小规模企业 m(?M]CH(A
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63.accounting system 会计系统 "= H
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64.test of control 控制测试 afH`<!
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65.walk-through test 穿行测试 V\Rbnvq
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66.communication 沟通 53#7Yy
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67.flow chart 流程图 dqnxhN+&
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68.reperformance of internal control 重新执行 S.BM/M
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69.audit evidence 审计证据 Q4C28-#
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70.substantive procedures 实质性程序 (@mvNlc:
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71.assertions 认定 ?> }bg
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72.esistence 存在 (@~d9PvB>
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73.occurrence 发生 Td}#o!4!
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74.completeness 完整性 UuW"
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75.rights and obligations 权利和义务 <T{PuS1<o
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76.valuation and allocation 计价和分摊 ggfL
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77.cutoff 截止 \2@OS6LUe
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78.accuracy 准确性 R6*:Us0\FJ
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79.classification 分类 L@XhgQ
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80.inspection 检查 JiCDY)bu
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81.supervision of counting 监盘 "8>*O;xk
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82.observation 观察 W/OZ}ky}^
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83.confirmation 函证 e}D#vPaSY
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84.computation 计算 _py%L+&{
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85.analytical procedures 分析程序 eJIBkFW/3y
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86.vouch 核对 FT!|YJz<K
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87.trace 追查 MS)(\&N
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88.audit sampling 审计抽样 9K-=2hvv
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89.error 误差 icOh/G=N;
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90.expected error 预期误差 -Xb]=Yf-
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91.population 总体 1-!u=]JDE
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92.sampling risk 抽样风险 m_wBRan
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93.non- sampling risk 非抽样风险 *W~+Nho.A
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94.sampling unit 抽样单位 *"2TT})
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 dcew`$SJp
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 PBc.}TSGj
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99.the risk of incorrect rejection 误拒风险 R/&Bze
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100. the risk of incorrect acceptance 误受风险 |}P4Gr}6
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101.working trial balance 试算平衡表 L?T%;VdG'>
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102.index and cross-referencing 索引和交叉索引 ^kA^>vi
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103.cash receipt 现金收入 ve;#o<
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104.cash disbursement 现金支出
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105.bank statement 银行对账单 aVcQ
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106.bank reconciliation 银行存款余额调节表 7m3|
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107.balance sheet date 资产负债表日 xO"fg9a
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108.net realizable value 可变现净值 $Kw)BnV
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109.storeroom 仓库 6Tjj++b(*
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110.sale invoice 销售发票 GAG=4g
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111.price list 价目表 %v
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112.positive confirmation request 积极式询证函 RQiGKz5
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113.negative confirmation request 消极式询证函 (T+fO}0
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114.purchase requisition 请购单 -v"\WmcS
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115.receiving report 验收报告 #'m&<g,
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116.gross margin 毛利 KZ_d..l*W
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117.manufacturing overhead 制造费用 $h"Ht2/ J
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118.material requisition 领料单 M\\t)=q
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119.inventory-taking 存货盘点 5MUM{(C
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