61.assessed level of material misstatement risk 重大错报风险的评估水平 mME4 l
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62.simall business 小规模企业 @ l1
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63.accounting system 会计系统 #*$P'r
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64.test of control 控制测试 heaR X4
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65.walk-through test 穿行测试 J`q]6qf#
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66.communication 沟通 [3l*F
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67.flow chart 流程图 ;=j@,
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68.reperformance of internal control 重新执行 !UOCJj.cA
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69.audit evidence 审计证据 O1 .w,U
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70.substantive procedures 实质性程序 Mypc3
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71.assertions 认定 _rV 5E
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72.esistence 存在 WwF~d+>|C
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73.occurrence 发生 7"7rmZ
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74.completeness 完整性 HkV1sT
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75.rights and obligations 权利和义务 mNf8kwr
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76.valuation and allocation 计价和分摊 FJ*i\Q/D
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77.cutoff 截止 kt[:@Nda9
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78.accuracy 准确性 P o jmC
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79.classification 分类 V._6=ZJ
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80.inspection 检查 p~ C.IG
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81.supervision of counting 监盘 JOjoiA
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82.observation 观察 j-CnT)W<
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83.confirmation 函证 ve
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84.computation 计算 >FhK#*Pa
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85.analytical procedures 分析程序 HL/bS/KX
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86.vouch 核对 r
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87.trace 追查 TI9UXa:V\
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88.audit sampling 审计抽样 J
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89.error 误差 ?[*0+h`en
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90.expected error 预期误差 6"c1;P!4
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91.population 总体 <
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92.sampling risk 抽样风险 *lef=:&,,
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93.non- sampling risk 非抽样风险 LlBN-9p
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94.sampling unit 抽样单位 g}p;\o
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95.statistical sampling 统计抽样 gPAX4'
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96.tolerable error 可容忍误差 +A~\tK{
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97.the risk of under reliance 信赖不足风险 tbnH,*
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98.the risk of over reliance 信赖过度风险 .(J?a"
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99.the risk of incorrect rejection 误拒风险 tpy>OT$
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100. the risk of incorrect acceptance 误受风险 H+
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101.working trial balance 试算平衡表 DK0.R]&4(
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102.index and cross-referencing 索引和交叉索引 %{6LUn
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 E~<`/s
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105.bank statement 银行对账单 0A{/B/r
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106.bank reconciliation 银行存款余额调节表 @"T"7c?Cv
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107.balance sheet date 资产负债表日 [ofqGwpDG
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108.net realizable value 可变现净值 nA?Hxos
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109.storeroom 仓库 *5<Sr q'
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110.sale invoice 销售发票 `nUO l
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111.price list 价目表 <8UYhGK
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112.positive confirmation request 积极式询证函 !ZDzEP*
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113.negative confirmation request 消极式询证函 iTW? W\d
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114.purchase requisition 请购单 "U.^lkN
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115.receiving report 验收报告 6z,&