61.assessed level of material misstatement risk 重大错报风险的评估水平 g7`uWAxZa
e)Pm{:E
62.simall business 小规模企业 +]S!pyZ"
G_5E#{u
63.accounting system 会计系统 ibxtrt=
g6!#n
64.test of control 控制测试 M^?=!!US^
n1@ Or=5
65.walk-through test 穿行测试 0$I!\y\
- *_"ZgE
66.communication 沟通 .{Df"e>
BDc "0XH
67.flow chart 流程图 I%#
e\
eSA%:Is.
68.reperformance of internal control 重新执行 5
im
qZw
Sp~gY]:
69.audit evidence 审计证据 &k0c|q]
r57rH
^Hc
70.substantive procedures 实质性程序 TM$Ek^fQ.
xyaU!E*
71.assertions 认定 QP[`*X
5:x .<
72.esistence 存在 v}^
f8nVR
+Heen3
73.occurrence 发生 Nk/Ms:57y
2apQ4)6#[H
74.completeness 完整性 hP]zC1s
liG3
75.rights and obligations 权利和义务 WgC*bp{
n+;PfQ|
76.valuation and allocation 计价和分摊 t.tdY
_<P~'IN+n
77.cutoff 截止 5jBBk*/\
&`A2&mZ
78.accuracy 准确性 4j
h4 XdH
:fE*fU@
79.classification 分类 6P:H`
dL!K''24{
80.inspection 检查 26\*x
DU:
sQS4
81.supervision of counting 监盘 $N`uM
l5d>
YTK+5
82.observation 观察 2\1\Jn#q
L~~Dj:%uq
83.confirmation 函证 .`Ts'0vVy
M[ZuXH}
84.computation 计算 q{t"=@lX01
g
Z1|b
85.analytical procedures 分析程序 vXi}B
vaEAjg*To<
86.vouch 核对 :j m|)
3((53@s98
87.trace 追查 *>XY' -;2e
/+F|+1
88.audit sampling 审计抽样 |uE_aFQs
xuDn:
89.error 误差 hrr ;=q$
aE2
3[So
90.expected error 预期误差 umWZ]8
o )
FjWf;
91.population 总体 A*:(%!
UW[{Y|oE
92.sampling risk 抽样风险 +/Lf4??JV
xR,;^R|C
93.non- sampling risk 非抽样风险 8@a|~\3-
!OJSQB,
94.sampling unit 抽样单位 uPpRzp
r,4V SyZF\
95.statistical sampling 统计抽样 ?JD\pYg[/
x6x6N&f?
96.tolerable error 可容忍误差 s=nE'/q1|
kty,hAXe
97.the risk of under reliance 信赖不足风险
=w.#j-jR
m&Mvb[
98.the risk of over reliance 信赖过度风险 _u :4y4}
uhLg2G^h
99.the risk of incorrect rejection 误拒风险 $u4esg
wzMWuA4vX
100. the risk of incorrect acceptance 误受风险 m~Dq0 T
ku'%+svD
101.working trial balance 试算平衡表 []Z| *+=Q
[vaG{4m
102.index and cross-referencing 索引和交叉索引 IfZaK([
nWK"i\2#G
103.cash receipt 现金收入 lC1X9Op
!P!|U/|c
104.cash disbursement 现金支出 {fMrx1
NoJo-vo*
105.bank statement 银行对账单 j$]t`6gG
V_(?mC
106.bank reconciliation 银行存款余额调节表 G<