61.assessed level of material misstatement risk 重大错报风险的评估水平 O D N_i
HoAg8siQ
62.simall business 小规模企业 9;6)b0=$
J i@q7qkC
63.accounting system 会计系统 JW0\y+o~
zo@vuB.
64.test of control 控制测试 kB CU+FC
,yNuz@^
P
65.walk-through test 穿行测试 CtN\-E-
Q`8-|(ngw
66.communication 沟通 sz270k%[
MMKN^a"GA
67.flow chart 流程图 "Y:>
^F;
]>[TF'pIAx
68.reperformance of internal control 重新执行 C)i8XX
D>{`I'
69.audit evidence 审计证据 bi}aVtG~z
v=G*K11@
70.substantive procedures 实质性程序 Sw E7U~
`+< ^Svou
71.assertions 认定 ?Ybq]J\q
jq]5Y^e
72.esistence 存在 ",aNYJR>*!
08jk~$%
73.occurrence 发生
tM\BO0
2Cy,#X%j>
74.completeness 完整性 Q]=/e7
$t& o(]m
75.rights and obligations 权利和义务 6 M:?W"
~tfd9,t
76.valuation and allocation 计价和分摊 C;:=r:bth
bnkZWw'9
77.cutoff 截止 rZ(#t{]=!
?0dmw?i
78.accuracy 准确性 "#pxZ
B=
L7<30"7
79.classification 分类 IfB .2e`
V-(]L:[JQ
80.inspection 检查 qZ>_{b0f
]XlBV-@b
81.supervision of counting 监盘 RTd,bi*
;k@]"&
t
82.observation 观察 *A48shfO
}XUI1H]jk
83.confirmation 函证 |H5GWZ
O{^
M1/(Xla3
84.computation 计算 ,aezMbg
DFZ0~+
rh
85.analytical procedures 分析程序 i75\<X
%k?/pRv$>
86.vouch 核对
I__b$
PJm@fK(j
87.trace 追查 R73@!5N%
Ii}{{1N6
88.audit sampling 审计抽样 .?APDr"QQH
ul_E{v
89.error 误差 &Hf%Va[B
CIo`;jt K
90.expected error 预期误差 o@PvA1
a"Iu!$&N
91.population 总体 T[e+iv<8j
%$b}o7U"s
92.sampling risk 抽样风险 =os!^{p7>
*B@#A4f"
93.non- sampling risk 非抽样风险 )Z4iM;4]
r@i)Sluf
94.sampling unit 抽样单位 %}N01P|X>
6||%T$_;}
95.statistical sampling 统计抽样 c^H#[<6p
7Cz=;
96.tolerable error 可容忍误差 .1^Kk3
+Q5'
!@8
97.the risk of under reliance 信赖不足风险 #%$@[4"V
Y
cL((6A
98.the risk of over reliance 信赖过度风险 D` cy.},L
8f~*T
99.the risk of incorrect rejection 误拒风险 U74L:&yLI
]YZ_kc^(V;
100. the risk of incorrect acceptance 误受风险 RFe>#o
&09~ D8f'
101.working trial balance 试算平衡表 O['[_1n_u]
leSBR,C
102.index and cross-referencing 索引和交叉索引 ,f?B((l
vP'!&}
103.cash receipt 现金收入 d5
]-{+V+
OiC|~8
104.cash disbursement 现金支出 753gcY#i
07(LLhk@d
105.bank statement 银行对账单 $b^ niL
F|VHr@%
106.bank reconciliation 银行存款余额调节表 1:DA{ejS
j)Q}5M
107.balance sheet date 资产负债表日 b/T k$&
eln$,zK/b
108.net realizable value 可变现净值 6P(jc
tm
oclK-
109.storeroom 仓库 ?)Gb=
9}K
K]m6u}
110.sale invoice 销售发票 (Cti,g~
S n~P1C
111.price list 价目表 g[ @Q iy
h^
WMv
*2
112.positive confirmation request 积极式询证函 &R<K>i
]d|M@v~c4
113.negative confirmation request 消极式询证函 r|bGn#^
#w^Ot*{!N
114.purchase requisition 请购单 nhm#_3!6A
uE,TEa9;
115.receiving report 验收报告 `X&