61.assessed level of material misstatement risk 重大错报风险的评估水平 bBg=X}9
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62.simall business 小规模企业 !5*
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63.accounting system 会计系统 8'|_O
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64.test of control 控制测试 ywY[g{4+
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65.walk-through test 穿行测试 !(nFq9~~Q
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66.communication 沟通 Gc*p%2c
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67.flow chart 流程图 P TMJ.;
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68.reperformance of internal control 重新执行 #M@Ki1
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69.audit evidence 审计证据 7
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70.substantive procedures 实质性程序 Q/]t$
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71.assertions 认定 8Os: SC@Q
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72.esistence 存在 ;Q\MH t*
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73.occurrence 发生 w42=tN+B
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74.completeness 完整性 <*[D30<
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75.rights and obligations 权利和义务 X[J?
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76.valuation and allocation 计价和分摊 H$rNT/C
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77.cutoff 截止 pE381Cw
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78.accuracy 准确性 @&9 ,0x
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79.classification 分类 _"h1#
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80.inspection 检查
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81.supervision of counting 监盘 EYSBC",
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82.observation 观察 '7JM/AcC#K
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83.confirmation 函证 ,w%hD*
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84.computation 计算 iq<nuO
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85.analytical procedures 分析程序 P2fiK
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86.vouch 核对 CZDWEM}
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87.trace 追查 e'T|5I0K
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88.audit sampling 审计抽样 MeDlsO
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89.error 误差 guk{3<d:Jy
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90.expected error 预期误差 a[ yyEgm2
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91.population 总体 v,Uu)Z
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92.sampling risk 抽样风险 E_-g<Cw
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93.non- sampling risk 非抽样风险 "@UyUL
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94.sampling unit 抽样单位 En{<
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95.statistical sampling 统计抽样 NeR1}W
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96.tolerable error 可容忍误差 K$c?:?wmo
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97.the risk of under reliance 信赖不足风险 mbXW$E-&R2
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98.the risk of over reliance 信赖过度风险 e'2w-^7
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99.the risk of incorrect rejection 误拒风险 ^_t7{z%sA[
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100. the risk of incorrect acceptance 误受风险 o#hF
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101.working trial balance 试算平衡表 q.ZkQN+
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102.index and cross-referencing 索引和交叉索引 jE!?;} P1
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103.cash receipt 现金收入 Ww
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104.cash disbursement 现金支出 ;^ff35EE8
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105.bank statement 银行对账单 #&snl
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106.bank reconciliation 银行存款余额调节表 "c*#
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107.balance sheet date 资产负债表日 )j}v3@EM5
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108.net realizable value 可变现净值 A'suZpL
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109.storeroom 仓库 d RHw]!.
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110.sale invoice 销售发票 KouIzWf.
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111.price list 价目表 +r$VrNVs
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112.positive confirmation request 积极式询证函 Dv}VmC""
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113.negative confirmation request 消极式询证函 I@ D<rjR
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114.purchase requisition 请购单 H,;9' *84
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115.receiving report 验收报告 S7B?[SPrN[
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116.gross margin 毛利 OQ+kOE&
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117.manufacturing overhead 制造费用 n!L}4Nmp
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118.material requisition 领料单 9^@#Ua
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119.inventory-taking 存货盘点 4R&pb1eF
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120.bond certificate 债券 9j<