61.assessed level of material misstatement risk 重大错报风险的评估水平 "[ bkdL<
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62.simall business 小规模企业 zTz}H*U
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63.accounting system 会计系统 |.<_$[v[x
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64.test of control 控制测试 6EqA Y`y
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65.walk-through test 穿行测试 ,+=9Rp`md
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66.communication 沟通 4>JSZ6i#n
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67.flow chart 流程图 }K {1Bm@S
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68.reperformance of internal control 重新执行 YEL0h0gn
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69.audit evidence 审计证据 &?<uR)tl
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70.substantive procedures 实质性程序 <2$vo
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71.assertions 认定 YIQD9
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72.esistence 存在 hFtV\xFK
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73.occurrence 发生 O<u=Vz3c~0
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74.completeness 完整性 C @(@n!o:!
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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 0PzSp ]
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77.cutoff 截止 ``MO5${
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78.accuracy 准确性 ~7m`p3W@
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79.classification 分类 "?"
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80.inspection 检查 &l(T},-X
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81.supervision of counting 监盘 =RoE=)1&-
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82.observation 观察 lhUGo =
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83.confirmation 函证 O=K
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84.computation 计算 x39tnf/F
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85.analytical procedures 分析程序 5'!fi]Z
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86.vouch 核对 -rDfDdT
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87.trace 追查 Et6j6gmif
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88.audit sampling 审计抽样 G|cjI*
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89.error 误差 <IrhR,@M,L
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90.expected error 预期误差 8vx
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91.population 总体 3.movkj
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92.sampling risk 抽样风险 "P7OD^(x/
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93.non- sampling risk 非抽样风险 &XNt/bK-?
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94.sampling unit 抽样单位 nJ2B*(S'v.
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95.statistical sampling 统计抽样 2)BO@]n
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96.tolerable error 可容忍误差 gY+d[3N
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97.the risk of under reliance 信赖不足风险 HOi~eX1d
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98.the risk of over reliance 信赖过度风险 m{oe|UVcmr
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99.the risk of incorrect rejection 误拒风险 \LUW?@gLa
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100. the risk of incorrect acceptance 误受风险 8B ,S_0!
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101.working trial balance 试算平衡表 [__P-h{J
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102.index and cross-referencing 索引和交叉索引 PY|zN|
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103.cash receipt 现金收入 .BjWZj
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104.cash disbursement 现金支出 E2l"e?AN~
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105.bank statement 银行对账单 aGWO3Nk
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106.bank reconciliation 银行存款余额调节表 XN-1`5:4I
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107.balance sheet date 资产负债表日 5%wA"_
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108.net realizable value 可变现净值 <|'ETqP<+
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109.storeroom 仓库 #++:`Z
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110.sale invoice 销售发票 ;7[DFlS\P
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111.price list 价目表 `4ga~Ch
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112.positive confirmation request 积极式询证函 d~.hp
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113.negative confirmation request 消极式询证函 O*2{V]Y
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114.purchase requisition 请购单 rD6NUS
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115.receiving report 验收报告 R
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116.gross margin 毛利 aA%x9\Y
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117.manufacturing overhead 制造费用 3]NKAPY
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118.material requisition 领料单 F&k<