61.assessed level of material misstatement risk 重大错报风险的评估水平 !2t7s96
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62.simall business 小规模企业 o2fih%p?1
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63.accounting system 会计系统 [8QK @5[
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64.test of control 控制测试 #Y5k/NPg
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65.walk-through test 穿行测试 &d6@SQ
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66.communication 沟通 /k'7j*t Z
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67.flow chart 流程图 7|}4UXr7y
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68.reperformance of internal control 重新执行 _=g&^_ #t
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69.audit evidence 审计证据 ` GF w?G
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70.substantive procedures 实质性程序 k9k39`t
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71.assertions 认定 "0eX/rY%
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72.esistence 存在 9=>q0D2
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73.occurrence 发生 B&cIx~+
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74.completeness 完整性 ]p! {
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75.rights and obligations 权利和义务 }40T'y
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76.valuation and allocation 计价和分摊 _LJF:E5L
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77.cutoff 截止 a_Y<daRO
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78.accuracy 准确性 #/>TuJc
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79.classification 分类
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80.inspection 检查 4aO/^Hl
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81.supervision of counting 监盘 oC5h-4~
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82.observation 观察 a=2.Y?
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83.confirmation 函证 T;6M UmyC
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84.computation 计算 R U)(|;
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85.analytical procedures 分析程序 NO!Qo:
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86.vouch 核对
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87.trace 追查 cx[^D,usf~
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88.audit sampling 审计抽样 b~aM=71
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89.error 误差 C hF~
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90.expected error 预期误差 Q^b&
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91.population 总体 %7ngAIg
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92.sampling risk 抽样风险 aqON6|6K
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93.non- sampling risk 非抽样风险 V,-we|"
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94.sampling unit 抽样单位 D?n6h\h\$%
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95.statistical sampling 统计抽样 _[HZ[ 9c!
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96.tolerable error 可容忍误差 xO|r<R7d7
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97.the risk of under reliance 信赖不足风险 [lzd'
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98.the risk of over reliance 信赖过度风险 R/=rNUe
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99.the risk of incorrect rejection 误拒风险 81Z;hO"~
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100. the risk of incorrect acceptance 误受风险 Go%Z^pF3CO
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101.working trial balance 试算平衡表 A|ZT;\
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102.index and cross-referencing 索引和交叉索引 -PpcFLZ|
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103.cash receipt 现金收入 w~@"r#-
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104.cash disbursement 现金支出 EJn]C=_(
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