61.assessed level of material misstatement risk 重大错报风险的评估水平 (_i
v N
`\RX~ $^
62.simall business 小规模企业 6`s%%v
$tt0D?$4
63.accounting system 会计系统 &0th1-OP_
XL. CJ5y>
64.test of control 控制测试 9J2q`/6~e
^ sf[dr;BA
65.walk-through test 穿行测试 xZ S\#{
23(E3:.
66.communication 沟通 V.
bH$@ej
-hU>1ux&V
67.flow chart 流程图 *1o+o$hY2
fbzKO^Ub
68.reperformance of internal control 重新执行 O%fp;Y{`
/BjGAa(
69.audit evidence 审计证据 ['}^;Y?*o
53,
,%Ue
70.substantive procedures 实质性程序 LrM.wr zI/
JXSqtk=
71.assertions 认定 MWn L#!
2l[A=Z
72.esistence 存在 +/~\b/
|U#w?eE=
73.occurrence 发生 QGbD
=c7
g~^{-6Vg
74.completeness 完整性 eMm~7\
R
yf#%)-7(
75.rights and obligations 权利和义务 ]"7DV3_
QS=$#Gp
76.valuation and allocation 计价和分摊 /|u]Y
/ *
Br ^rK}|l
77.cutoff 截止 )QSt7g|OF
mBpsgm:g^
78.accuracy 准确性 n6!Ihip$
Hdq/E>u
79.classification 分类 uuUVE/^V'
2YE]?!
80.inspection 检查 P8,{k
1$!RKqT
81.supervision of counting 监盘 J?Ep Nie
H-cBXp5z
82.observation 观察 L(1,W<kYg
I>
8 @=V~
83.confirmation 函证 #G!Adj+p5
@+CSY-g$
84.computation 计算 MZP><Je&
ad$Qs3)6o
85.analytical procedures 分析程序 ^; V>}08
mZ5K hPvf8
86.vouch 核对 oCdOC5
M(h H#_$
87.trace 追查 SJ
[@fUxO)
BWi 7v
88.audit sampling 审计抽样 :56lzsWUE<
k>0cTB
Y&
89.error 误差 +|"n4iZ!)
;`of'9|
90.expected error 预期误差 ^qus `6
nog\,NT
91.population 总体 '3u]-GU2_
hTtp-e`
92.sampling risk 抽样风险 U)w|GrxX
4Ig{#}<
93.non- sampling risk 非抽样风险 \lbiz4^>
+#JhhW
Zj(
94.sampling unit 抽样单位 vK.4JOlRF
ot+~|Dl
95.statistical sampling 统计抽样 UH^wyKbM
vS t=Ax3]
96.tolerable error 可容忍误差 W &wDH
{kRC!}
97.the risk of under reliance 信赖不足风险 s^t1PfP(,
/qq&'}TZP
98.the risk of over reliance 信赖过度风险 ]xLb )Z
PKM$*_LcGI
99.the risk of incorrect rejection 误拒风险 [ 6o:v8&3
F.
oP!
r
100. the risk of incorrect acceptance 误受风险 ]ifHA# z`~
T17LYHIT
101.working trial balance 试算平衡表 h7]]F{r5
MW[ 4^
102.index and cross-referencing 索引和交叉索引 oplA'Jgnv
}NBJ T4R
103.cash receipt 现金收入 [;#.DH]
3Q~&xNf
104.cash disbursement 现金支出 v|RaB
K9M.+d4
105.bank statement 银行对账单 >hL'#;:f#
?{z${ bD
106.bank reconciliation 银行存款余额调节表 S2
h
'sQO0611S
107.balance sheet date 资产负债表日 QRHm|f9_C
1&pP}v ?
108.net realizable value 可变现净值 T\s#-f[x
dVt@D&
109.storeroom 仓库 R:R@sU
)* nbEZm@
110.sale invoice 销售发票 IIn\{*|mW
h
%^kA@3F
111.price list 价目表 3L]^x9Cu)
kGq f@
I+
112.positive confirmation request 积极式询证函 99>yaW
(l_de)N7
113.negative confirmation request 消极式询证函 8=o(nFJw
zPkPC}f(O
114.purchase requisition 请购单 _w/N[E
lKwT5ma7
115.receiving report 验收报告 RR[TW;
aw"%B-N\
116.gross margin 毛利 }3_G|
_po 4(U&
117.manufacturing overhead 制造费用 GO3YXO33
a[cH@7W.#
118.material requisition 领料单 $K5s)!
+&zC