61.assessed level of material misstatement risk 重大错报风险的评估水平 f:Ja
62.simall business 小规模企业 -*Pt781
63.accounting system 会计系统 1*jL2P]D
64.test of control 控制测试 y^Jv?`jw
65.walk-through test 穿行测试 1!C,pXU#:
66.communication 沟通 <&Uk!1Jd
67.flow chart 流程图 R`?^%1^N
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 Iw:("A&~
70.substantive procedures 实质性程序 ,6bMfz
71.assertions 认定 <EUSl|6
72.esistence 存在 &e)p6Egl
73.occurrence 发生 3"hR:'ts
74.completeness 完整性 2~U+PyeNz
75.rights and obligations 权利和义务 2r0!h98
76.valuation and allocation 计价和分摊 MGz>
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77.cutoff 截止 .0-m=3mp2
78.accuracy 准确性 *u>\&`h=
79.classification 分类 }:8>>lQ
80.inspection 检查 @~XlI1g$i
81.supervision of counting 监盘 3,5wWT]
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82.observation 观察 yfW^wyDd2o
83.confirmation 函证 9C 05
84.computation 计算 =ar
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85.analytical procedures 分析程序 MdjLAD)f+C
86.vouch 核对 y~=hM
87.trace 追查 zLqp@\sT
88.audit sampling 审计抽样 n6Zx0ad?
89.error 误差 4~Pto
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90.expected error 预期误差 6V?RES;X
91.population 总体 A
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92.sampling risk 抽样风险 M!l5,ycF
93.non- sampling risk 非抽样风险 4w6K|v<X
94.sampling unit 抽样单位 Rx"Qwi, \U
95.statistical sampling 统计抽样 ]."c4S_)|
96.tolerable error 可容忍误差 L
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97.the risk of under reliance 信赖不足风险 sZB6zTX
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98.the risk of over reliance 信赖过度风险 uPXqTkod
99.the risk of incorrect rejection 误拒风险 j1C.#-P[
100. the risk of incorrect acceptance 误受风险 EXcj F
101.working trial balance 试算平衡表 49$
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102.index and cross-referencing 索引和交叉索引 ')-(N
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103.cash receipt 现金收入 hNo>)$v!s
104.cash disbursement 现金支出 E|;5Z*
105.bank statement 银行对账单 Y]K]]Ehp
106.bank reconciliation 银行存款余额调节表 K-C,+
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107.balance sheet date 资产负债表日 ncr-i!Jjk
108.net realizable value 可变现净值 hUxhYOp
109.storeroom 仓库 -b}S3<15@
110.sale invoice 销售发票 ;_aoM
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111.price list 价目表 J-<B*ot+lX
112.positive confirmation request 积极式询证函 O mIB k
113.negative confirmation request 消极式询证函 Ur(o&,
114.purchase requisition 请购单 5(7MQuRR
115.receiving report 验收报告 ee^_Dh4
116.gross margin 毛利 4Z9 3g{
117.manufacturing overhead 制造费用 7NC8<