61.assessed level of material misstatement risk 重大错报风险的评估水平 <6s@eare8
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62.simall business 小规模企业 bBV03_*
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63.accounting system 会计系统 "q1S.3V
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64.test of control 控制测试 N8k=c3|
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65.walk-through test 穿行测试 N=7iQ@{1
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66.communication 沟通 8 R7w$3pp\
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67.flow chart 流程图 Yyd]s\W
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68.reperformance of internal control 重新执行 xB[W8gQ6fa
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69.audit evidence 审计证据 Ihr[44#
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70.substantive procedures 实质性程序 N{ $?u
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71.assertions 认定 BTYYp1
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72.esistence 存在 k Jw
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73.occurrence 发生 xIW]e1pu=(
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74.completeness 完整性 @GGQ13Cj(
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 ~l?c.CSd
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77.cutoff 截止 &<_q00F
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78.accuracy 准确性 ;DhAw 1
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79.classification 分类 r$
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80.inspection 检查 );yZyWDV
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81.supervision of counting 监盘 W(Md0*
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82.observation 观察 FGie*t
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83.confirmation 函证 #Ef! X
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84.computation 计算 $T:;KcW)
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85.analytical procedures 分析程序 hO{&bY0
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86.vouch 核对 gR
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87.trace 追查 *JZ9'|v_H
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88.audit sampling 审计抽样 SK&
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89.error 误差 %.wR@9?
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90.expected error 预期误差 rZ5xQ#IA
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91.population 总体 nUVk;0at
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92.sampling risk 抽样风险 YU`k^a7%
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93.non- sampling risk 非抽样风险 ?~T(Cue>
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94.sampling unit 抽样单位 ?azLaAG
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95.statistical sampling 统计抽样 0H.bRk/P+
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96.tolerable error 可容忍误差 `F1Yfm
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97.the risk of under reliance 信赖不足风险 fF>hca>
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98.the risk of over reliance 信赖过度风险 92R,o'#
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99.the risk of incorrect rejection 误拒风险 +t1+1Zv
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100. the risk of incorrect acceptance 误受风险 xhCQRw
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101.working trial balance 试算平衡表 d2US~.;>l
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102.index and cross-referencing 索引和交叉索引 >Di`zw~
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103.cash receipt 现金收入 9!_LsQ\)
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104.cash disbursement 现金支出 K4E2W9h
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105.bank statement 银行对账单 b "}ya/
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106.bank reconciliation 银行存款余额调节表 _8-1wx
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107.balance sheet date 资产负债表日 "R-j
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108.net realizable value 可变现净值 <;>k[P'
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109.storeroom 仓库 OVgak>$
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110.sale invoice 销售发票 ;}KJ[5i-V
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111.price list 价目表 ygm6(+
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112.positive confirmation request 积极式询证函 )@y'$)5s
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113.negative confirmation request 消极式询证函 #Q_<eo%lI*
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114.purchase requisition 请购单 rW
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115.receiving report 验收报告 XgKYL<