61.assessed level of material misstatement risk 重大错报风险的评估水平 =MB[v/M59w
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62.simall business 小规模企业 ;[ pyKh
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63.accounting system 会计系统
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64.test of control 控制测试 p r(:99~3
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65.walk-through test 穿行测试 Pqo"~&Y|~
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66.communication 沟通 jU@qQ@|
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67.flow chart 流程图 <^
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68.reperformance of internal control 重新执行 #=OKY@z/
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69.audit evidence 审计证据 pu0IhDMn
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70.substantive procedures 实质性程序 P`@d8%*;
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71.assertions 认定 ^0pd- n@pn
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72.esistence 存在 )ra_`Qdcf
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73.occurrence 发生 =v:vc~G6
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74.completeness 完整性 c] $X+
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75.rights and obligations 权利和义务 -ce N}Cb3
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76.valuation and allocation 计价和分摊 [v^T]L
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77.cutoff 截止 K``MS
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78.accuracy 准确性 b" 1a7
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79.classification 分类 Rf^$?D&^
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80.inspection 检查 *Cz>r}W
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81.supervision of counting 监盘 5@%$M$E
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82.observation 观察 Xx~OZ^t&Vn
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83.confirmation 函证 aqQ
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84.computation 计算 Pv17wUB
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85.analytical procedures 分析程序 +0{m(%i
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86.vouch 核对 B5GT^DaT
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87.trace 追查 :1^
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88.audit sampling 审计抽样 R9A8)dDz
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89.error 误差 qjFz}6
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90.expected error 预期误差 NoTEbFrV
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91.population 总体 )h]~<
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92.sampling risk 抽样风险 J3fk3d`2
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93.non- sampling risk 非抽样风险 'r~,~AI
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94.sampling unit 抽样单位 /2N'SOX
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95.statistical sampling 统计抽样 3=5K7F
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96.tolerable error 可容忍误差 P
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97.the risk of under reliance 信赖不足风险 Xb?:dlu3
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98.the risk of over reliance 信赖过度风险 7|% |w
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99.the risk of incorrect rejection 误拒风险 \X.CYkgK
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100. the risk of incorrect acceptance 误受风险 'w3BSaJi
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101.working trial balance 试算平衡表 '#RzX8|v<
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102.index and cross-referencing 索引和交叉索引 &|yQwNA*a"
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103.cash receipt 现金收入 5pSo`)
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104.cash disbursement 现金支出 8=QOp[w
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105.bank statement 银行对账单 ).U\,@[A{
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106.bank reconciliation 银行存款余额调节表 Tzr_K
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107.balance sheet date 资产负债表日 `_%UK=m
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108.net realizable value 可变现净值 L
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109.storeroom 仓库 TL&