61.assessed level of material misstatement risk 重大错报风险的评估水平 S1G=hgF_L
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62.simall business 小规模企业 QCVwslj,K
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63.accounting system 会计系统 <lFQ4<"m
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64.test of control 控制测试 m~
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65.walk-through test 穿行测试 zm`^=cV
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66.communication 沟通 ?>
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67.flow chart 流程图 `z]MQdE_w
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68.reperformance of internal control 重新执行 XF=GmkO
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69.audit evidence 审计证据 RiNKUk{-
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70.substantive procedures 实质性程序 b*@y/ e\u`
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71.assertions 认定 )Og,VXEB
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72.esistence 存在 FMBzTD
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73.occurrence 发生 d}
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74.completeness 完整性 ob3Z
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75.rights and obligations 权利和义务 b6E,u*)"
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76.valuation and allocation 计价和分摊 ;}=[( eqA
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77.cutoff 截止 V9o_
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78.accuracy 准确性 _'lrI23I
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79.classification 分类 &bO0Rn1F
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80.inspection 检查 E'J|
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81.supervision of counting 监盘 ]c \gUU
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82.observation 观察 k!lz_Y
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83.confirmation 函证 UEvRK?mm=
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84.computation 计算 1x^(vn#=
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85.analytical procedures 分析程序 p7A&r:qq#
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86.vouch 核对 hl[!4#b]K
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87.trace 追查 _"PTO&E
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88.audit sampling 审计抽样 h>6'M
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89.error 误差 JWa9[Dj
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90.expected error 预期误差 ,4-) e
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91.population 总体 }wh)I]]U
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92.sampling risk 抽样风险 =-`}(b2N
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93.non- sampling risk 非抽样风险 K.Tfu"6
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94.sampling unit 抽样单位 vMiZ:*iaj@
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95.statistical sampling 统计抽样 !79^M
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96.tolerable error 可容忍误差 jB*%nB*x
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97.the risk of under reliance 信赖不足风险 ThX%Uzd"[;
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98.the risk of over reliance 信赖过度风险 ec:?Q0
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99.the risk of incorrect rejection 误拒风险 }@Ij}Ab>
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100. the risk of incorrect acceptance 误受风险 %X Jv;|
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101.working trial balance 试算平衡表 Vf#X[$pc/
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102.index and cross-referencing 索引和交叉索引 F$UvYy4O d
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103.cash receipt 现金收入 Ll%CeP
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104.cash disbursement 现金支出 2r2qZ#I}
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105.bank statement 银行对账单 5-M EOy(
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106.bank reconciliation 银行存款余额调节表 3%Z:B8:<