61.assessed level of material misstatement risk 重大错报风险的评估水平 u;$qJjS
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62.simall business 小规模企业 <lFHmi$qt{
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63.accounting system 会计系统 e*T^:2oRl
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64.test of control 控制测试 _'cB<9P
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65.walk-through test 穿行测试 #9TL5-1y
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66.communication 沟通 _UTN4z2aTG
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67.flow chart 流程图 12#yHsk
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68.reperformance of internal control 重新执行 {
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69.audit evidence 审计证据 9`92
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70.substantive procedures 实质性程序 q'S[TFMNE
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71.assertions 认定 &V+_b$
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72.esistence 存在 Caj H;K\
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73.occurrence 发生 u^SInanw
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74.completeness 完整性 ugN%8N
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75.rights and obligations 权利和义务 cPZ\iGy
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76.valuation and allocation 计价和分摊 kO`!!M[Oo
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77.cutoff 截止 XS2/U<sd
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78.accuracy 准确性 &zgliT!If
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79.classification 分类 ='.b/]! _
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80.inspection 检查 ZL0Vx6Ph
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81.supervision of counting 监盘 =W')jKe0
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82.observation 观察 pFMJG<W9,
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83.confirmation 函证 T] H'l
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84.computation 计算 N:64Gko"K
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85.analytical procedures 分析程序 V G7#C@>Z
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86.vouch 核对 _)pOkS
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87.trace 追查 VXk[p
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88.audit sampling 审计抽样 q@S\R
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89.error 误差 HqqMX`Rof
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90.expected error 预期误差 B:i$
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91.population 总体 WllQM,h
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92.sampling risk 抽样风险 {gEz;:!):
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93.non- sampling risk 非抽样风险 4j+M<g
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94.sampling unit 抽样单位 TG?>;It&
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95.statistical sampling 统计抽样 &<&eKq
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96.tolerable error 可容忍误差 m_ wvi
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97.the risk of under reliance 信赖不足风险 _W Hi<,-
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98.the risk of over reliance 信赖过度风险 .j)DE}[q>
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99.the risk of incorrect rejection 误拒风险 j/wQ2"@a
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100. the risk of incorrect acceptance 误受风险 RK&RMN8@
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101.working trial balance 试算平衡表 S_AN.8T
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102.index and cross-referencing 索引和交叉索引 u&`rK7J
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103.cash receipt 现金收入 BUI#y `J
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104.cash disbursement 现金支出 ]~3a ~
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105.bank statement 银行对账单 lUnC+w#[
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106.bank reconciliation 银行存款余额调节表 ^=-W8aVi>
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107.balance sheet date 资产负债表日 W+V &