61.assessed level of material misstatement risk 重大错报风险的评估水平 8wXnc%
-xXz}2S4
62.simall business 小规模企业 Mt93YD-2+
G'M;]R9EP
63.accounting system 会计系统 nH=
8I~jp
'fGB#uBt
64.test of control 控制测试 k)t_U3i
*@zh
65.walk-through test 穿行测试 \pVmSac,
@3Lh/&
66.communication 沟通 P,}cH;w6Ck
8`{)1.d5[
67.flow chart 流程图 ?E*;fDEC
5S
EyAhB
68.reperformance of internal control 重新执行 l
7XeZ} S
,_$}>MY;
69.audit evidence 审计证据 $q
iY)RE
Lxg,BZV
70.substantive procedures 实质性程序 KS3>c7
UCz\SZ{za
71.assertions 认定 a
At<36{?
@ gv^
72.esistence 存在 ? +q(,P@*
y$Rr,]L
73.occurrence 发生 ~fV\
X*
!'jZ
!NFO
74.completeness 完整性 LrGLIt`
x/B1\U
I
75.rights and obligations 权利和义务 U $2"ZyFii
g"dq;H
76.valuation and allocation 计价和分摊 JdK'~-L
$\w<.)"#
77.cutoff 截止 \|gE=5!Am=
BWWO=N
78.accuracy 准确性 ,Hzz:ce
&qjc+-r{l
79.classification 分类 l@irAtg4
l
10p'9n
80.inspection 检查 QH d^?H*
M&v;#
CV
81.supervision of counting 监盘 9Ev<t\B
nc2=S^Fqu
82.observation 观察 A5\00O~
4!</JZX~$
83.confirmation 函证 wqnHaWd*
e2><Y<
84.computation 计算 4m:D8&D_M
X
"k:+
85.analytical procedures 分析程序 6/5Xy69:h
3OlXi9>3
86.vouch 核对 $1E'0M`
IrMUw$
87.trace 追查 LJc"T)>$`
&}y?Lt
88.audit sampling 审计抽样 +v.<Fw2k#
q^ w@l
89.error 误差
@BmI1
;}dvc7
90.expected error 预期误差 /=(PMoZu
Ct<]('Hm(
91.population 总体 3!u`PIQv
hE;|VSdo
92.sampling risk 抽样风险 2bnYYQ14
:
?]AF?
0/
93.non- sampling risk 非抽样风险 (Qcd !!
@"
G+kLv0
94.sampling unit 抽样单位 !\}X?Gf
i<b-$9
95.statistical sampling 统计抽样 RD|DHio
%
r6QshCA"
96.tolerable error 可容忍误差 Nrn_Gy>|D
E Xxv
97.the risk of under reliance 信赖不足风险 WbWEgd%8.
QG=K^g
98.the risk of over reliance 信赖过度风险 YZk.{#^ c
j2RdBoCt
99.the risk of incorrect rejection 误拒风险 Ab
In\,x
`PUGg[Zx^
100. the risk of incorrect acceptance 误受风险 X=KC+1e
PWBcK_4i%
101.working trial balance 试算平衡表 M-8
`zA2
*6bO2LO"
102.index and cross-referencing 索引和交叉索引 vk4Q2P
X5tx(}j
103.cash receipt 现金收入
'N3)>!Y:8
SaIY-PC
104.cash disbursement 现金支出 `*ALb|4ilG
&<LBz|
105.bank statement 银行对账单 8CUlE-R5
DS1{~_>nFu
106.bank reconciliation 银行存款余额调节表 8Drz
i!
}
Lb,wn{
107.balance sheet date 资产负债表日 cSTF$62E
.Im=-#EN
108.net realizable value 可变现净值 4:9N]1JCb
4D}hYk$eP0
109.storeroom 仓库 r])V6 ^U
4Ql9V
M%y
110.sale invoice 销售发票 )*XD"-9
4l`[,BJ
111.price list 价目表 t$e' [;w
SJ2l6
112.positive confirmation request 积极式询证函 ?2%;VKN4
7Fx0#cS"\
113.negative confirmation request 消极式询证函 FuM:~j
v
ek"Uq RY
114.purchase requisition 请购单 v`@NwH<r
Sh2BU3
115.receiving report 验收报告 h343$,))u
v!W{j&