61.assessed level of material misstatement risk 重大错报风险的评估水平 j"4]iI+ {"
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62.simall business 小规模企业 Y-
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63.accounting system 会计系统 aSMSuX8
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64.test of control 控制测试 +9NI=s6
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65.walk-through test 穿行测试 {SJnPr3R
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66.communication 沟通 #+SdX[N
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67.flow chart 流程图 Wg[ThaZ
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68.reperformance of internal control 重新执行 zz[[9Am!
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69.audit evidence 审计证据 g7`uWAxZa
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70.substantive procedures 实质性程序 _>/OqYR_jQ
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71.assertions 认定 NB.&J7v
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72.esistence 存在 ?t"bF :!
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73.occurrence 发生 40Z/;,wp{
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74.completeness 完整性 nOdAp4{:q%
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75.rights and obligations 权利和义务 nTH!_S>b(Y
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76.valuation and allocation 计价和分摊 QMBV"E_aY
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77.cutoff 截止 &k0c|q]
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78.accuracy 准确性
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79.classification 分类 pNzpT!}H>
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80.inspection 检查 xO XCCf/
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81.supervision of counting 监盘 ^
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82.observation 观察 Dwi[aC+k
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83.confirmation 函证 -nKBSl
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84.computation 计算 Bg0 aLU)[
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85.analytical procedures 分析程序 Xn:ac^
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86.vouch 核对 xrky5[XoD
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87.trace 追查 `@r#o&
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88.audit sampling 审计抽样 ]Zz<9zix
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89.error 误差 `Ao;xOJ
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90.expected error 预期误差 ky5 gU[
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91.population 总体 R@H}n3,
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92.sampling risk 抽样风险 %D:5 S?{
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93.non- sampling risk 非抽样风险 J"dp?i
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94.sampling unit 抽样单位 p; ZEz<M
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95.statistical sampling 统计抽样 N~A#itmdx
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96.tolerable error 可容忍误差 ]0wmvTR
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97.the risk of under reliance 信赖不足风险 p3r1lUw
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98.the risk of over reliance 信赖过度风险 mmn1yX:d
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99.the risk of incorrect rejection 误拒风险 .DkDMg1US
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100. the risk of incorrect acceptance 误受风险 ,As78^E{
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101.working trial balance 试算平衡表 ^D0BGC&&
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102.index and cross-referencing 索引和交叉索引 2)^[SpZ
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103.cash receipt 现金收入 i#~1|2
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104.cash disbursement 现金支出 $PQlaivA
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105.bank statement 银行对账单 TIa`cU`
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106.bank reconciliation 银行存款余额调节表 db!2nImNu\
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107.balance sheet date 资产负债表日 " lf_`4
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108.net realizable value 可变现净值 ^JMSe-
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109.storeroom 仓库 /m;w~-N
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110.sale invoice 销售发票 B|O/h!H.
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111.price list 价目表 1*x4T%RF$
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112.positive confirmation request 积极式询证函 EtH)E)
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113.negative confirmation request 消极式询证函 {fMrx1
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114.purchase requisition 请购单 vAJfMUlP
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115.receiving report 验收报告 G<