61.assessed level of material misstatement risk 重大错报风险的评估水平 ?+]prbt)
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62.simall business 小规模企业 G^`IfF-j
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63.accounting system 会计系统 [\ M$a|K
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64.test of control 控制测试 1VlRdDg
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65.walk-through test 穿行测试 lTe7n'y^^
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66.communication 沟通 H]6i1j
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67.flow chart 流程图 Ry@QJn I<
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68.reperformance of internal control 重新执行 bjQp6!TsZ
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69.audit evidence 审计证据 pSjJ u D
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70.substantive procedures 实质性程序 R
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71.assertions 认定 n9
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72.esistence 存在 -YXNB[C
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73.occurrence 发生 [Eeanl&x>
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74.completeness 完整性 |[/<[@\''
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75.rights and obligations 权利和义务 2
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76.valuation and allocation 计价和分摊 q c(R
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77.cutoff 截止 "!ZQ`yl
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78.accuracy 准确性 j20/Q)=h
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79.classification 分类 eP d
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80.inspection 检查 e-!6m#0
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81.supervision of counting 监盘 kPhdfF*Q
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82.observation 观察 >@b]t,rrK
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83.confirmation 函证 \kDQ[4mGq
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84.computation 计算 -YDA,.Ic?
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85.analytical procedures 分析程序
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86.vouch 核对 Wq5}SM
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87.trace 追查 yQT
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88.audit sampling 审计抽样 )8cb @N
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89.error 误差 jmp0 %:+L
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90.expected error 预期误差 og`rsl
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91.population 总体 [P'"|TM[~
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92.sampling risk 抽样风险 fY
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93.non- sampling risk 非抽样风险 ME0vXi
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94.sampling unit 抽样单位 5*O*p `Ba
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95.statistical sampling 统计抽样 |rgp(;iO
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96.tolerable error 可容忍误差 U<YcUmX
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97.the risk of under reliance 信赖不足风险 |erG cKk
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98.the risk of over reliance 信赖过度风险 _xefFy
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99.the risk of incorrect rejection 误拒风险 ,qT^e8E+
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100. the risk of incorrect acceptance 误受风险 ( <e q[(
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101.working trial balance 试算平衡表 `f[
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102.index and cross-referencing 索引和交叉索引 aw923wEi
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103.cash receipt 现金收入 @*9c2\"k
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104.cash disbursement 现金支出 H|
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105.bank statement 银行对账单 [ *~2Ts
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106.bank reconciliation 银行存款余额调节表 2dyS_2u
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107.balance sheet date 资产负债表日 @DNwzdP
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108.net realizable value 可变现净值 Ei7Oi!1
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109.storeroom 仓库 kz*6%Cg*~
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110.sale invoice 销售发票 2<T/N
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