61.assessed level of material misstatement risk 重大错报风险的评估水平 |^
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62.simall business 小规模企业 g%@]z8L
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63.accounting system 会计系统 aOaF&6'j
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64.test of control 控制测试 e5]&1^+
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65.walk-through test 穿行测试 FSI]k:
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66.communication 沟通 #L|JkBia
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67.flow chart 流程图 wghFGHgw
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68.reperformance of internal control 重新执行 &':UlzG
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69.audit evidence 审计证据 <=B1"'\
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70.substantive procedures 实质性程序 xCDA1y;j
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71.assertions 认定 BH.:_Qrbh[
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72.esistence 存在 ~(w=U *
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73.occurrence 发生 *l-Dh:
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74.completeness 完整性
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75.rights and obligations 权利和义务 EF*oPn0|
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76.valuation and allocation 计价和分摊 ;]l{D}
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77.cutoff 截止 N3S,33
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78.accuracy 准确性 f 4
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79.classification 分类 s>9z+;~!
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80.inspection 检查 U|y;b+n`
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81.supervision of counting 监盘 u"Hd55"&
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82.observation 观察 ,=q7}5o Y
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83.confirmation 函证 Jq$6$A,f
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84.computation 计算 8CN7+V
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85.analytical procedures 分析程序 {Q#Fen
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86.vouch 核对 HNkZ1+P {
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87.trace 追查 .SRuyioF&
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88.audit sampling 审计抽样 $2 +$,:
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89.error 误差 s[{:>~{iq
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90.expected error 预期误差 #qiGOpTF.
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91.population 总体 hK9t}NE.O
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92.sampling risk 抽样风险 ]Gi+Z1q
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93.non- sampling risk 非抽样风险 c?V*X-
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94.sampling unit 抽样单位 >X\s[d&(
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95.statistical sampling 统计抽样 oE|u;o
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96.tolerable error 可容忍误差 zDGg\cPj9
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97.the risk of under reliance 信赖不足风险 f@xfb
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98.the risk of over reliance 信赖过度风险 `)(
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99.the risk of incorrect rejection 误拒风险 >w]k3MC
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100. the risk of incorrect acceptance 误受风险 1X!f!0=g+
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101.working trial balance 试算平衡表 e$
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102.index and cross-referencing 索引和交叉索引 Kj1#R
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103.cash receipt 现金收入 l]58P
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104.cash disbursement 现金支出 }5Tyz i(
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105.bank statement 银行对账单 PE6u8ZAb"
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106.bank reconciliation 银行存款余额调节表 L_zmU_zD
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107.balance sheet date 资产负债表日 E 4$h%5
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108.net realizable value 可变现净值 lh(+X-}D
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