61.assessed level of material misstatement risk 重大错报风险的评估水平 uFPJ}m[>5
62.simall business 小规模企业 iV<4#aBg
63.accounting system 会计系统 I-oY@l`
64.test of control 控制测试 2;X{ZLo
65.walk-through test 穿行测试 g2Pa-}{
66.communication 沟通 sk*AlSlM
67.flow chart 流程图 W$&{jr-p
68.reperformance of internal control 重新执行 1N8gH&oF
69.audit evidence 审计证据 P X/{
70.substantive procedures 实质性程序 $OEhdz&Fi
71.assertions 认定 @BCws)
72.esistence 存在 9w\yWxl
73.occurrence 发生 ZH6#(;b
74.completeness 完整性 XIQfgrGZ
75.rights and obligations 权利和义务 Si=zxy T
76.valuation and allocation 计价和分摊 @hC ,J
77.cutoff 截止 R%l6+Okr
78.accuracy 准确性 ^yLiyR e\
79.classification 分类
sXe=4`O
80.inspection 检查 F?"#1je
81.supervision of counting 监盘 z*,P^K 0T
82.observation 观察 9?M>Y?4
83.confirmation 函证 `Hj{XIOx
84.computation 计算 6,Aj5jG
85.analytical procedures 分析程序 g Mhn\
86.vouch 核对 J*V@huF
87.trace 追查 7-Bttv{
88.audit sampling 审计抽样 D9.H<.|36
89.error 误差 w]2tb
90.expected error 预期误差 $'m&RzZ
91.population 总体 t<sy7e='
92.sampling risk 抽样风险 ZWJ%t'kF
93.non- sampling risk 非抽样风险 E1'|
;}/
94.sampling unit 抽样单位 B_Qi
95.statistical sampling 统计抽样 >wsS75n1
96.tolerable error 可容忍误差 {|cuu"j26
97.the risk of under reliance 信赖不足风险 P|M#S9^]
98.the risk of over reliance 信赖过度风险 M@)^*=0H
99.the risk of incorrect rejection 误拒风险 [Ol}GvzJ7
100. the risk of incorrect acceptance 误受风险 `{1`>5
101.working trial balance 试算平衡表 Um4$. BKD
102.index and cross-referencing 索引和交叉索引 B^8]quOH
103.cash receipt 现金收入 2Mqac:L
104.cash disbursement 现金支出 ';T=kS<^_
105.bank statement 银行对账单 vpTYfE
106.bank reconciliation 银行存款余额调节表 42 6l:>D(
107.balance sheet date 资产负债表日 w?u4-GT
108.net realizable value 可变现净值 X MkyX&y
109.storeroom 仓库 G3 h&nH,>
110.sale invoice 销售发票 e[5=?p@|
111.price list 价目表 E]Wnl\Be
112.positive confirmation request 积极式询证函 F|Y}X|x8Q
113.negative confirmation request 消极式询证函 J2tD).G
114.purchase requisition 请购单 JQ9JWu%a
115.receiving report 验收报告 ;;6e
t/8
116.gross margin 毛利 xw1@&QwM
117.manufacturing overhead 制造费用 [):&R1