61.assessed level of material misstatement risk 重大错报风险的评估水平 Z-aB[hE
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62.simall business 小规模企业 w# ;t$qz}
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63.accounting system 会计系统 .GFKy
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64.test of control 控制测试 e(9K.3@{
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65.walk-through test 穿行测试 ,_: 6qn{
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66.communication 沟通 r1sA^2g.
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67.flow chart 流程图 7QaZ|\c
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68.reperformance of internal control 重新执行 <p[
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69.audit evidence 审计证据 Ljk0K3Q6>
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70.substantive procedures 实质性程序 DMT2~mh
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71.assertions 认定 RR>G}u9np
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72.esistence 存在 ST\d-x
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73.occurrence 发生 dz?Ey~;M
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74.completeness 完整性 u)l[*";S
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75.rights and obligations 权利和义务 7[8d-Sf24{
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76.valuation and allocation 计价和分摊 ?)4c!3#
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77.cutoff 截止 5WI0[7
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78.accuracy 准确性 i.+#a2
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79.classification 分类 `_M&zN
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80.inspection 检查 ))uki*UNK
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81.supervision of counting 监盘 <2PO3w?Z
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82.observation 观察 #:nds,
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83.confirmation 函证 xQ8?"K;iX
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84.computation 计算 /^Zgv-n
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85.analytical procedures 分析程序 y?V#LW[^E
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86.vouch 核对 y!kM#DC^
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87.trace 追查 [1.>9ngj
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88.audit sampling 审计抽样 [\)irCDv
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89.error 误差 )}T0SGY
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90.expected error 预期误差 zY\MzhkX,
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91.population 总体 Gu
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92.sampling risk 抽样风险 |dk9/xdX
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93.non- sampling risk 非抽样风险 4CioVQdj
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94.sampling unit 抽样单位 Ec|5'Kz]
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95.statistical sampling 统计抽样 98t|G5
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96.tolerable error 可容忍误差 F$H^W@<w
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97.the risk of under reliance 信赖不足风险 2ee((vO&
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98.the risk of over reliance 信赖过度风险 F5/,H:K\
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99.the risk of incorrect rejection 误拒风险 di#:KW
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100. the risk of incorrect acceptance 误受风险 9y5nG
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101.working trial balance 试算平衡表 ~JxAo\2i
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102.index and cross-referencing 索引和交叉索引 >,QW74o
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103.cash receipt 现金收入 YNWAef4
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104.cash disbursement 现金支出 ~:lN("9OI
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105.bank statement 银行对账单 >Y[nU~ w
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106.bank reconciliation 银行存款余额调节表 4|DGQ
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107.balance sheet date 资产负债表日 z9[BQ(9t
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108.net realizable value 可变现净值 5qx$=6PT
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109.storeroom 仓库 &nEQ