61.assessed level of material misstatement risk 重大错报风险的评估水平 ](K0Fwo`;"
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62.simall business 小规模企业 op7FZHs
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63.accounting system 会计系统 ]gEhE
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64.test of control 控制测试 eW8[I'v_&
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65.walk-through test 穿行测试 }$gmK
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66.communication 沟通 [!"XcFY:a
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67.flow chart 流程图 $'"8QOnJ?k
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68.reperformance of internal control 重新执行 ?m;;D'1j
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69.audit evidence 审计证据 0ys~2Y!eH
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70.substantive procedures 实质性程序 Llz['"m
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71.assertions 认定 +S~.c;EK
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72.esistence 存在 or_+2aG
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73.occurrence 发生
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74.completeness 完整性 7#-y-B]l
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75.rights and obligations 权利和义务 KN[d!}
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76.valuation and allocation 计价和分摊 >nnY:7m
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77.cutoff 截止 dpzw.Z
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78.accuracy 准确性 g9mG`f
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79.classification 分类
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80.inspection 检查 wu~hqd
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81.supervision of counting 监盘 ~&VN_;j_
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82.observation 观察 0[a}n6XTk
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83.confirmation 函证 BzbDZV
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84.computation 计算 RKkGITDk
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85.analytical procedures 分析程序 *\XH+/]+
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86.vouch 核对 %:u[MBe ,
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87.trace 追查 3h=8"lRc
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88.audit sampling 审计抽样 3 <SqoJSp
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89.error 误差 y?z\L
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90.expected error 预期误差
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91.population 总体 WjMRH+
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92.sampling risk 抽样风险 $\\lx_)
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93.non- sampling risk 非抽样风险 *^XbDg9
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94.sampling unit 抽样单位 :@. ;
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95.statistical sampling 统计抽样 <Gb
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96.tolerable error 可容忍误差 \2!!L=&4G
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97.the risk of under reliance 信赖不足风险 lF4u{B9DM
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98.the risk of over reliance 信赖过度风险 JdNF-64ky
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99.the risk of incorrect rejection 误拒风险 +V8b
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100. the risk of incorrect acceptance 误受风险 ;5S}~+j
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101.working trial balance 试算平衡表 =
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102.index and cross-referencing 索引和交叉索引 Wk7WK` >i
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103.cash receipt 现金收入 -G`.y?
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104.cash disbursement 现金支出 <