61.assessed level of material misstatement risk 重大错报风险的评估水平 1e&`m~5K+
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62.simall business 小规模企业 1sgoT f%
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63.accounting system 会计系统 j6Vuj/+}
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64.test of control 控制测试 Y#Hf\8r,d
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65.walk-through test 穿行测试 VJwzYl
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66.communication 沟通 jdhhvoQ
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67.flow chart 流程图 ;ymUMQ%;/
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68.reperformance of internal control 重新执行 GSMP)8W
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69.audit evidence 审计证据 /423!g0
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70.substantive procedures 实质性程序 =LuA[g
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71.assertions 认定 8(ZQD+U(9F
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72.esistence 存在 ^*Ca+22xO
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73.occurrence 发生 W/+|dN{O+g
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74.completeness 完整性 ]
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75.rights and obligations 权利和义务 BB~Qs
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76.valuation and allocation 计价和分摊 u<):gI
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77.cutoff 截止 MF=@PE][
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78.accuracy 准确性 ;Ni+TS
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79.classification 分类 -N9U lW2S
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80.inspection 检查 G`w7dn;&
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81.supervision of counting 监盘 zaX30e:R
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82.observation 观察 2<<,aL*
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83.confirmation 函证 $S6AqUk$
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84.computation 计算 U+nwLxe'
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85.analytical procedures 分析程序 tz2`X V{
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86.vouch 核对 xpUaFb
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87.trace 追查 0hCJovSG%
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88.audit sampling 审计抽样 nIXq2TzJ
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89.error 误差 n
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90.expected error 预期误差 t[7YMk
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91.population 总体 L1M]ya!l
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92.sampling risk 抽样风险 %Wn/)#T|
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93.non- sampling risk 非抽样风险 5,;{<\c
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94.sampling unit 抽样单位 ss
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95.statistical sampling 统计抽样 E WOn
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96.tolerable error 可容忍误差 J?u",a]|H"
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97.the risk of under reliance 信赖不足风险 ~%(r47n
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98.the risk of over reliance 信赖过度风险 A'p"FYlCW
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99.the risk of incorrect rejection 误拒风险 X 1^f0\k
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100. the risk of incorrect acceptance 误受风险 ,)u}8ty3j
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101.working trial balance 试算平衡表 A\k@9w\Ll;
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102.index and cross-referencing 索引和交叉索引 2r<UYB
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103.cash receipt 现金收入 T&6{|IfM_
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104.cash disbursement 现金支出 +u:8#!X$RD
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105.bank statement 银行对账单 !JJCG
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106.bank reconciliation 银行存款余额调节表 _hK7hvM>
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107.balance sheet date 资产负债表日 vUY?Eb[
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