61.assessed level of material misstatement risk 重大错报风险的评估水平 IFuZ]CBz
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62.simall business 小规模企业 Hs0p
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63.accounting system 会计系统 7#-y-B]l
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64.test of control 控制测试 H{fM%*w
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65.walk-through test 穿行测试 >nnY:7m
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66.communication 沟通 dpzw.Z
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67.flow chart 流程图 vR hnX
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68.reperformance of internal control 重新执行 7_\
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 ``QHG&$/
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71.assertions 认定 Utt>H@t[
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72.esistence 存在 B)=~8wsI:Z
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73.occurrence 发生 ]/dVRkZeAE
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74.completeness 完整性 8^yJqAXK
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75.rights and obligations 权利和义务 i|$z'HK;+
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76.valuation and allocation 计价和分摊 mLwY]2T"
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77.cutoff 截止 'K@0Wp
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78.accuracy 准确性 wNQqfqZ
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79.classification 分类 &Cro2|KZhG
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80.inspection 检查 <'m6^]:
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81.supervision of counting 监盘 cCdX0@hY
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82.observation 观察 `y!/F?o+!
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83.confirmation 函证 -l*g~7|j
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84.computation 计算 >SI<rR[~%
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85.analytical procedures 分析程序 d#_m.j
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86.vouch 核对 h/ep`-YaH
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87.trace 追查 dbF M,"^
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88.audit sampling 审计抽样 gA^q^>7
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89.error 误差 KS<
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90.expected error 预期误差 ]qktj=p
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91.population 总体 W)=%mdxW0
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92.sampling risk 抽样风险 'ZHdV,dd
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93.non- sampling risk 非抽样风险 .b>TK
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94.sampling unit 抽样单位 wyY*:{lZ
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95.statistical sampling 统计抽样 Oh!(@
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96.tolerable error 可容忍误差 $:vkX
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97.the risk of under reliance 信赖不足风险 CjZ2z%||=
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98.the risk of over reliance 信赖过度风险 Q< *8<Oo4g
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99.the risk of incorrect rejection 误拒风险 W|UtY`1
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100. the risk of incorrect acceptance 误受风险 ;A#~`P
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101.working trial balance 试算平衡表 ;#QhQx
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102.index and cross-referencing 索引和交叉索引 Y E1Hpeb
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103.cash receipt 现金收入 =uV,bG5V1
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104.cash disbursement 现金支出 l5O=VqCj
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105.bank statement 银行对账单 ^Kq|ID
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106.bank reconciliation 银行存款余额调节表 ?0vNEz[
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107.balance sheet date 资产负债表日 CZ=0mWfF
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