b计划评估控制风险.docVIP

compliance test 符合性程序 management letter 管理建议书 risk assessment 风险评估 control activities 控制活动 procedures manual 程序手册 computer-assisted audit techniques 计算机辅助审计程序 audit evedence 审计证据 substantive procedures 实质性程序 existence or occurrence 存在或发生 rights and obligations 权利与义务 validity 合法性 enquiry 询问 confirmation 函证 computation 计算 expected error 预期误差 population 总体 sampling risk 抽样风险 non-sampling risk 非抽样风险 the risk of under reliance 信赖不足风险 the risk of over reliance 信赖过度风险 the risk of incorrect rejection 误拒风险 the risk of incorrect acceptance 误受风险 the rate of deviation 偏离程度 sample size 样本量 required confidence level 可信赖水平 the number of sampling units in the population 总体中样本的数量 audit working papers(documentation) 审计工作底稿 working trial balance 试算平衡表 adjusting and reclassification entries 调整和重分类分录 audit mark 审计标识 indexing and cross-referencing 索引和交叉索引 permanent audit files 永久性档案 current audit files 当期档案 comprehensive working papers 综合类工作底稿 audit-oriented working papers 业务类工作底稿 reference working papers 备查类工作底稿 the use of standardized working papers 使用标准工作底稿 checklists 核对用清单 cash receipt 现金收据 cash disbursement 现金支出 petty cash 零用现金 custody 保管 custodian 保管人 internal control questionnaire 内部控制调查问卷 walk-through of the system 系统的穿行测试 deposit slip 存款凭单 purchase order 采购订单 general ledger 总分类账 bank statement 银行对账单 bank reconciliation 银行存款余额调节表 balance sheet date 资产负债表日 check outstanding 未兑现支票 change fund 找零备用金 cash count 现金盘点 kiting 开空头支票 cutoff bank statement 截止性银行对账单（截止性是为了保证同一会计期间） unearned revenue 预收账款 collateral 抵押 sales order 销售通知单 storekeeper 仓库保管员 perpetual inventory record 永续盘存记录 shipping document 货运文件 bill of lading 提货单 billing 开票 sales invoice 销售发票 price list 价目表 break down 分解、按细目分类 delinquent account 过期账户 confirmation 函证 advance 预付款 purchase requisition 请购单 purchase order 订购单 vouchers payable 应付凭单 vendor’s invoice 卖方发票 discrepancy 差异 description 货物的说明、种类 vouchers 付款凭单 remittance 汇款、付款 gross margin 毛利 overhead 期间费用 manufacturing overhead 制造费用 bill of materails 用料单 inspection record