61.assessed level of material misstatement risk 重大错报风险的评估水平 m
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62.simall business 小规模企业 M|w;7P}
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63.accounting system 会计系统 RQ;pAO
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64.test of control 控制测试 79^Y^.
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65.walk-through test 穿行测试 c_"]AhV~Mg
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66.communication 沟通 [Abq("9p\
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67.flow chart 流程图 pWa'Fd
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68.reperformance of internal control 重新执行 _Ryt|# y
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69.audit evidence 审计证据 <b.?G
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70.substantive procedures 实质性程序 1qp<Fz[
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71.assertions 认定 Uus%1hC%a
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72.esistence 存在 4jbqV
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73.occurrence 发生 ux`)jOQ`Y]
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74.completeness 完整性 f3El9[
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75.rights and obligations 权利和义务 '
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76.valuation and allocation 计价和分摊 W6%\Zwav?)
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77.cutoff 截止 xV w9_il2a
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78.accuracy 准确性 Jmg<mjq/G
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79.classification 分类 Zq1ZrwPF
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80.inspection 检查 HEh,Cf7`'
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81.supervision of counting 监盘 goBl~fqy0
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82.observation 观察 u-qwG/$E
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83.confirmation 函证 OD{()E?1B
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84.computation 计算 R. :~e
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85.analytical procedures 分析程序 T1$=0VSEa+
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86.vouch 核对 u*}[fQ`aF
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87.trace 追查 $[(amj-;l
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88.audit sampling 审计抽样
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89.error 误差 zP554Gr ?
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90.expected error 预期误差 J)o.@+Q}
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91.population 总体 skaPC#u
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92.sampling risk 抽样风险 lB)%s~P:s
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93.non- sampling risk 非抽样风险 X 8/9x-E_
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94.sampling unit 抽样单位 Df hu
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95.statistical sampling 统计抽样 fl@=h[g#t
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96.tolerable error 可容忍误差 mM#[XKOC<
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97.the risk of under reliance 信赖不足风险 E^s<5BC;
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98.the risk of over reliance 信赖过度风险 YzA6*2
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99.the risk of incorrect rejection 误拒风险 RKi11z
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100. the risk of incorrect acceptance 误受风险 %m/W4Nk
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101.working trial balance 试算平衡表 U3t$h
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102.index and cross-referencing 索引和交叉索引 iVaCX Xf '
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103.cash receipt 现金收入 [LF<aR5
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104.cash disbursement 现金支出 MA`.&MA.
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105.bank statement 银行对账单 ?
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106.bank reconciliation 银行存款余额调节表 l/i7<