61.assessed level of material misstatement risk 重大错报风险的评估水平 wO
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62.simall business 小规模企业 ZeyAbo
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63.accounting system 会计系统 Mli`[8@(
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64.test of control 控制测试 oj1,DU
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65.walk-through test 穿行测试 u:0M,Ye
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66.communication 沟通 b:w {7
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67.flow chart 流程图 y`OL^D4
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68.reperformance of internal control 重新执行 9As K=/Buf
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 ]wQ#8}zO
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71.assertions 认定 d]*a:>58
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72.esistence 存在 VTt{0 ~
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73.occurrence 发生 9
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74.completeness 完整性 U- a+LS
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75.rights and obligations 权利和义务 PnKgUJoa0
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76.valuation and allocation 计价和分摊 LT3ViCZ-n
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77.cutoff 截止 4/Yk;X[jk
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78.accuracy 准确性 _K?{DnTb
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79.classification 分类 C&QT-|
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80.inspection 检查 -W:te7
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81.supervision of counting 监盘 1 %nE
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82.observation 观察 !Deg!f\g
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83.confirmation 函证 & bwhD.:=
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84.computation 计算 fgW>U*.ar
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85.analytical procedures 分析程序 i@C1}o-/
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86.vouch 核对 U;7Cmti"
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87.trace 追查 U '#Xwax
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88.audit sampling 审计抽样 mct$.{~
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89.error 误差 VoOh$&"M
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90.expected error 预期误差 ?4kM5NtP
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91.population 总体 R*l#[D5A
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92.sampling risk 抽样风险 ld-Cb3R^
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93.non- sampling risk 非抽样风险 KZ"&c~[
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94.sampling unit 抽样单位 p6MjVu
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95.statistical sampling 统计抽样 I,*zZNvRi
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96.tolerable error 可容忍误差 {!lC$ SlJ
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97.the risk of under reliance 信赖不足风险 &X^ -|7~N
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98.the risk of over reliance 信赖过度风险 wN|;_~h2
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99.the risk of incorrect rejection 误拒风险 (V:z7
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100. the risk of incorrect acceptance 误受风险 vqC!Ajm
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101.working trial balance 试算平衡表 xp!MA
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102.index and cross-referencing 索引和交叉索引 Z?Cl5o&lb
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103.cash receipt 现金收入 :7,j%ELic
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104.cash disbursement 现金支出 +[JvpDv%
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105.bank statement 银行对账单 B1x# 7>K
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106.bank reconciliation 银行存款余额调节表 v0D~zV"<y
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107.balance sheet date 资产负债表日 }#u.Of`6"
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108.net realizable value 可变现净值 r%c raf
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109.storeroom 仓库 !O`aaLc
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110.sale invoice 销售发票 8=GgTpO5
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111.price list 价目表 #-]!;sY>
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112.positive confirmation request 积极式询证函 f: j9z
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113.negative confirmation request 消极式询证函 p;y\%i_
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114.purchase requisition 请购单 _~l*p"PL<
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115.receiving report 验收报告 }{R?i,j(
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