61.assessed level of material misstatement risk 重大错报风险的评估水平 .
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62.simall business 小规模企业 F9m 2C'U
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63.accounting system 会计系统 1?D8|<
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64.test of control 控制测试 vO}qjw
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65.walk-through test 穿行测试 nu
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66.communication 沟通 ' +)6#/*
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67.flow chart 流程图 VRtbHam
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68.reperformance of internal control 重新执行 i>ESEmb-
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69.audit evidence 审计证据 c^ixdk
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70.substantive procedures 实质性程序 g6rv`I$l
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71.assertions 认定 kN'|,eKH4
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72.esistence 存在 /`7 I K
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73.occurrence 发生 ]}nu9z<
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74.completeness 完整性 ]h #WkcXQ
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
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77.cutoff 截止 qJ\X~5{
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78.accuracy 准确性 `y1BTe&
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79.classification 分类 K&j'c
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80.inspection 检查 MB}
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81.supervision of counting 监盘 X tJswxw`K
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82.observation 观察 R!sNg
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83.confirmation 函证 YH6snC$u
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84.computation 计算 }=Hf?';m
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85.analytical procedures 分析程序 IJ hxE
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86.vouch 核对 t@X M /=d
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87.trace 追查 }phz7N9
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88.audit sampling 审计抽样 Z$Z`@&U=
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89.error 误差 w+Ad$4Pf"
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90.expected error 预期误差 G=vN;e_$_b
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91.population 总体 aLV~|$:2
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92.sampling risk 抽样风险 Vz%"9`r
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93.non- sampling risk 非抽样风险 )8
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94.sampling unit 抽样单位 !&Z*yH
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95.statistical sampling 统计抽样 ,Yo: &>As
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96.tolerable error 可容忍误差 X>2?
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97.the risk of under reliance 信赖不足风险 C=8H)Ef,l
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98.the risk of over reliance 信赖过度风险 Xe)Pg)J1
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99.the risk of incorrect rejection 误拒风险 FSv1X
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100. the risk of incorrect acceptance 误受风险 p#)e:/Qy
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101.working trial balance 试算平衡表 C:Vv!u
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102.index and cross-referencing 索引和交叉索引 !5NGlqEF#
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103.cash receipt 现金收入 V!mWn|lf
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104.cash disbursement 现金支出 ?.8<-
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105.bank statement 银行对账单 /\~l1.6`
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106.bank reconciliation 银行存款余额调节表 5qGGu.$Ihi
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107.balance sheet date 资产负债表日 eVTO#R*'|
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108.net realizable value 可变现净值 vnDmFqel
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109.storeroom 仓库 '\@WN]
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110.sale invoice 销售发票 )q^(T1
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111.price list 价目表 bea|?lK
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112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 Ny]lvgu9X
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114.purchase requisition 请购单 JXL'\De ;
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115.receiving report 验收报告 _$!`VA%
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116.gross margin 毛利 S3QaYq"v
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