61.assessed level of material misstatement risk 重大错报风险的评估水平 !%M,x~H
*#>(P
62.simall business 小规模企业 PEEaNOk
1b
8/j|=Q,5
63.accounting system 会计系统 r
ezp7
Qq.$!$
64.test of control 控制测试 xP~GpVhLF
;/kd.Q
65.walk-through test 穿行测试 mZB:j]T
D+;4|7s+
66.communication 沟通 ?xUl_
%T>@Ldt
67.flow chart 流程图 )jl@hnA
Wjq9f;
68.reperformance of internal control 重新执行 J \|~k2~
\^,Jh|T
69.audit evidence 审计证据 .S|T{DMQ[
$+J39%Y!^
70.substantive procedures 实质性程序 kwUUvF7w
Z<>gx m<
71.assertions 认定 j?*n@'
r4[=pfe25
72.esistence 存在 aNKw.S>
r3?8nQ$
73.occurrence 发生 {M:/HQo
n:40T1:q
74.completeness 完整性 l=9D!64
){P`-ZF
75.rights and obligations 权利和义务 MkFWZ9c3
9;XbyA]
76.valuation and allocation 计价和分摊 IWi0? V
{J1rjrPo
77.cutoff 截止 zUJXA:L9
"Cxj_V@\
78.accuracy 准确性 2|\mBP`ok
>F^$
' b]
79.classification 分类 yn ofDGAf
!{V`N|0
80.inspection 检查 KL?<lp"
yxx_%9 X
81.supervision of counting 监盘 :T$}@& -
5K9W5hA:D
82.observation 观察 W (TTsnnx
Ay6T*Nu`
83.confirmation 函证 0y<9JvN$9
|%8t.Z
84.computation 计算 +7OE,RoQ
q*R~gEi#yk
85.analytical procedures 分析程序 )x[=}0C
l2W+VBn6
86.vouch 核对 Eyf17
GB `n
87.trace 追查 BeRs;^r+
]b}3f<
88.audit sampling 审计抽样 m8L %!6o
PC@HNto{
89.error 误差 F !v01]O
J%ws-A?6rN
90.expected error 预期误差 Ap\]v2G
6C.!+km
91.population 总体 |1ry*~
*tZ3?X[b
92.sampling risk 抽样风险 *]q`:~u2
k(>J?\iNW
93.non- sampling risk 非抽样风险 u]B
b ^[
vr47PM2al
94.sampling unit 抽样单位 )N{PWSPs
w0js_P-uv
95.statistical sampling 统计抽样 D.AiqO<z
P
>0S ZP
96.tolerable error 可容忍误差 W{ozZuo
< :eKXH2
97.the risk of under reliance 信赖不足风险 aAoAjV NkK
nC/T$
#G
98.the risk of over reliance 信赖过度风险 Jnt
r"a-4
|OF3J,q
99.the risk of incorrect rejection 误拒风险 3H"F~_H
b,HXD~=
100. the risk of incorrect acceptance 误受风险 ,trh)ZZYW|
/mE:2K]C
101.working trial balance 试算平衡表 25, [<Ao
m|cRj{xZF
102.index and cross-referencing 索引和交叉索引 xop\W4s_
_jkJw2+s\
103.cash receipt 现金收入 2s 9U&
h;K9
}w
104.cash disbursement 现金支出 ZMyd+C_P2
t?uw^nV 3E
105.bank statement 银行对账单 R'K /\
>>J!|
106.bank reconciliation 银行存款余额调节表 :i?c
,aWfGh#$
107.balance sheet date 资产负债表日 ?aG ~E
g5Hsz,x
108.net realizable value 可变现净值 OZObx
d9
8pv%
109.storeroom 仓库 q|D*H9[ke
AQ.q?'vE)
110.sale invoice 销售发票
t.O4-+$ig
GEb)nHQq
111.price list 价目表 ^n]?!BdU
QQ,w:OjA0
112.positive confirmation request 积极式询证函 [iSLn3XXRX
I#p-P)Q%S
113.negative confirmation request 消极式询证函 H~*[v"
kS7T'[d
114.purchase requisition 请购单 .fW`/BXE
8>:2li
115.receiving report 验收报告 K&