61.assessed level of material misstatement risk 重大错报风险的评估水平 &kR*J<)V
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62.simall business 小规模企业 i/vo
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63.accounting system 会计系统 ]u]BxMs
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64.test of control 控制测试 ?*)Q[P5
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65.walk-through test 穿行测试 =JkPE2mU
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66.communication 沟通
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67.flow chart 流程图 (-no`j
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68.reperformance of internal control 重新执行 %.h&W;
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69.audit evidence 审计证据 xekU2u}WE
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70.substantive procedures 实质性程序 Hk1 [
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71.assertions 认定 e=cb%
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72.esistence 存在 r4isn^g
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73.occurrence 发生 `j1b5&N;7
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74.completeness 完整性 f:K>o.
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75.rights and obligations 权利和义务 7DKTd^^M
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76.valuation and allocation 计价和分摊 68UfuC
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77.cutoff 截止 8345
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78.accuracy 准确性 $ {h1(ec8
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79.classification 分类 O**~ Tj
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80.inspection 检查 kz*6%Cg*~
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81.supervision of counting 监盘 LPeVr^
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82.observation 观察 oF~+L3&X
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83.confirmation 函证 <}
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84.computation 计算 I&6M{,rnM
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85.analytical procedures 分析程序 TVM19)9
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86.vouch 核对 6oI/*`>
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87.trace 追查 ?Dl; DE1
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88.audit sampling 审计抽样 l>?f+70
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89.error 误差 0v,fY2$c
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90.expected error 预期误差 wmA TV/
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91.population 总体 5WA:gy gB&
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92.sampling risk 抽样风险 ["#H/L]3
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93.non- sampling risk 非抽样风险 MH|F<$42
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94.sampling unit 抽样单位 73_=CP"t
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95.statistical sampling 统计抽样 &ty-a
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96.tolerable error 可容忍误差 AmZW=n2^
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97.the risk of under reliance 信赖不足风险 WD_{bd)
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98.the risk of over reliance 信赖过度风险 *8_Dn}u?Jx
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99.the risk of incorrect rejection 误拒风险 @^<&LG5^
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100. the risk of incorrect acceptance 误受风险 BNF*1JO
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101.working trial balance 试算平衡表 _^eiN'B
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102.index and cross-referencing 索引和交叉索引 B9Mp3[
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103.cash receipt 现金收入 +'Y?K]zbt
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104.cash disbursement 现金支出 k<P`
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105.bank statement 银行对账单 cIQbu#[@
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106.bank reconciliation 银行存款余额调节表 o>nw~_ H\
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107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 G'u
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109.storeroom 仓库 $)$r
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110.sale invoice 销售发票 xJAQ'ANr
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111.price list 价目表 8V}|(b#
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112.positive confirmation request 积极式询证函 t#@z_Mn\
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113.negative confirmation request 消极式询证函 .>#O'Z&q9
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