61.assessed level of material misstatement risk 重大错报风险的评估水平 W)O'( D
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62.simall business 小规模企业 F\<i>LWT'
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63.accounting system 会计系统 w Vmy`OV/
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64.test of control 控制测试 ^Tmmx_Xw
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65.walk-through test 穿行测试 >X)G`N@!
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66.communication 沟通 b=EZtk6>
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67.flow chart 流程图 JwcP[w2
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68.reperformance of internal control 重新执行 Ne_>%P|I_
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69.audit evidence 审计证据 A'2:(m@{T
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70.substantive procedures 实质性程序 i
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71.assertions 认定 K.Z{4x=0
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72.esistence 存在 cKAl 0_[f"
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73.occurrence 发生 k/O&,T77}J
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74.completeness 完整性 THVF@@q
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75.rights and obligations 权利和义务 B;Vl+}R
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76.valuation and allocation 计价和分摊 D%v yO_k
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77.cutoff 截止 A:Z:&(NtE:
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78.accuracy 准确性 hRu%> =7
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79.classification 分类 ok'1
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80.inspection 检查 $'Z!Y;Ue
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81.supervision of counting 监盘 1;V5b+b
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82.observation 观察 gK'MU
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83.confirmation 函证
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84.computation 计算 p"Y=
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85.analytical procedures 分析程序 I\_ R&
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86.vouch 核对 [A47OR
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87.trace 追查 V<7Gd8rDMM
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88.audit sampling 审计抽样 g@L4G?hLn
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89.error 误差 Yu=^`I
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90.expected error 预期误差 i y 5
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91.population 总体 M<729
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92.sampling risk 抽样风险 [*(MI 9WM
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93.non- sampling risk 非抽样风险 -#r_9HQ,w
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94.sampling unit 抽样单位 @tA
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95.statistical sampling 统计抽样 h;6@-\6
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96.tolerable error 可容忍误差 !Zrvko
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97.the risk of under reliance 信赖不足风险 -:QyWw/d
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98.the risk of over reliance 信赖过度风险 U7W ct %
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99.the risk of incorrect rejection 误拒风险 5^k
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100. the risk of incorrect acceptance 误受风险 ! 9e>J
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101.working trial balance 试算平衡表 1#V0g Q
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102.index and cross-referencing 索引和交叉索引 Dj|S
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103.cash receipt 现金收入 E_OLf%um
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104.cash disbursement 现金支出 >@X=E3
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105.bank statement 银行对账单 &
2bf
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106.bank reconciliation 银行存款余额调节表 P/_XDP./U
ru
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107.balance sheet date 资产负债表日 1li`+~L
F
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108.net realizable value 可变现净值 \S9z.!7v$
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109.storeroom 仓库 e#seqx
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110.sale invoice 销售发票 4Vs;Y&t]
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111.price list 价目表 s2E}+
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112.positive confirmation request 积极式询证函 ; ^$RG
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113.negative confirmation request 消极式询证函 >
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114.purchase requisition 请购单 ]
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115.receiving report 验收报告 iPIA&)x}
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