61.assessed level of material misstatement risk 重大错报风险的评估水平 -50Qy[0. "
G5,g$yNs
62.simall business 小规模企业 "
J"RH:$v
M7gb3gw6
63.accounting system 会计系统 1<;RI?R[9
<19A=
64.test of control 控制测试 Kv~'*A)d
U
ljWBd
65.walk-through test 穿行测试 t
TE]j-uT
.Q5zmaA]
66.communication 沟通 LTWiCI
nI7v:h4
67.flow chart 流程图 G(;R+%pu
FaQz03N\
68.reperformance of internal control 重新执行 CEh!X=Nn
$w+()iI
69.audit evidence 审计证据 ;q&uk-
U%r|hn3
70.substantive procedures 实质性程序 S;iJQS
\&\U&^?
71.assertions 认定 & N.]8x5A
8T5W6Zs1
72.esistence 存在 3-v&ktD&N'
Zdy{e|-Zn
73.occurrence 发生 l8 H8c &
Oj8xc!d'
74.completeness 完整性 AwtiV-w
8e"MP\0V
75.rights and obligations 权利和义务 p)Fi{%bc
^y.|KA3[
76.valuation and allocation 计价和分摊 vI \8@97
g#lMT%
77.cutoff 截止 J b?x-%Za
I3;03X<2
78.accuracy 准确性 P!u0_6
YVLK X}$)(
79.classification 分类 ^H`4BWc
'37 <+N
80.inspection 检查 +FH@|~^O
oS^g "hQ`\
81.supervision of counting 监盘 X:m m<4
R5N~%Dg)3
82.observation 观察 FBeo@
6%Pvh- ~_
83.confirmation 函证 yA~1$sA1
vD76IG j m
84.computation 计算 {RN-rF3w
t~%( Zu>S
85.analytical procedures 分析程序 *:?XbtIK u
2sYz$ZGC"#
86.vouch 核对 KGrYF
2(km]H^
87.trace 追查 5}TTf2&Xo#
n{(,r'
88.audit sampling 审计抽样 lUIh0%O
R>hL.+l.
89.error 误差 >Z>sR0s7
cb }OjM F
90.expected error 预期误差 cq~~a(IS
v;#0h7qd
91.population 总体 >02p,W6S>
Y^b}~t
92.sampling risk 抽样风险 PkcvUJV
0IyT(1hS
93.non- sampling risk 非抽样风险 r0s(MyI
qNWSDZQ
94.sampling unit 抽样单位 ?Xj@Sx
vG:S(/\>
95.statistical sampling 统计抽样 :cKdl[E4z
#giH`|#d
96.tolerable error 可容忍误差 Q%W>m0%
^qLes
P#
97.the risk of under reliance 信赖不足风险 5DJ!:QY!
5!BW!-q
98.the risk of over reliance 信赖过度风险 M'JCT'(X
yCwe:58
99.the risk of incorrect rejection 误拒风险 $!^C|,CS
r-No\u_
100. the risk of incorrect acceptance 误受风险 UAGh2?q2
gF:|j(
101.working trial balance 试算平衡表 ;Kh?iqn^
_6 @GT
102.index and cross-referencing 索引和交叉索引 Ro=dgQ0:t
~Rw][Ys
103.cash receipt 现金收入 N%9?8X[5
F{Oaxn
104.cash disbursement 现金支出 HMhdK
a,h]DkD
105.bank statement 银行对账单 8?ip,
Q\
/4;Sxx-
106.bank reconciliation 银行存款余额调节表 !Y 9V1oVf"
a7aj:.wi
107.balance sheet date 资产负债表日 i,rX.K}X
\f7R^;`_<R
108.net realizable value 可变现净值 TLq^5,qG
H.[nr:
109.storeroom 仓库 O*%5P5'p"{
gHFQs](G.
110.sale invoice 销售发票 JvkTfTE7
VAA
="yN
111.price list 价目表 tT+W>oA/M
:3{n(~
112.positive confirmation request 积极式询证函 yd[4l%G(zS
z:=E-+
113.negative confirmation request 消极式询证函 S~)_=4Z
9CAu0N5<
114.purchase requisition 请购单 WM7LCP
_{n4jdw%(
115.receiving report 验收报告 7g:Lj,Z4L
R ^ZOcONd-
116.gross margin 毛利 Mkr
&30il[
7~);,#[ky
117.manufacturing overhead 制造费用 !x!1H5"
K+~1
z>&
118.material requisition 领料单 WJk3*$=
([#'G+MC&