61.assessed level of material misstatement risk 重大错报风险的评估水平 Jlw
oSe:S
+w-UK[p
62.simall business 小规模企业 ~RVx~hh
2&E1)
^
63.accounting system 会计系统 qy`95^
G
.~Psw#
64.test of control 控制测试 /;M0tP
eH2.,wY1
65.walk-through test 穿行测试 M%wj6!5
"h/{YjUS
66.communication 沟通 vgzNT4o
q/,W'lQ\;
67.flow chart 流程图 X[8m76/V
ui4H(A'}
68.reperformance of internal control 重新执行 P5ii3a?R
;T}#-`O_Im
69.audit evidence 审计证据 D-.XSIEMu
b|T}mn
70.substantive procedures 实质性程序 W:uIG-y~
J!,5HJh1
71.assertions 认定 hq.z:D
Xc2Oa
72.esistence 存在 :K&
J{=by]-rD,
73.occurrence 发生 >JFAE5tj&2
D"F5-s7
74.completeness 完整性 }-m/
'Q
x`^~|Q
75.rights and obligations 权利和义务 w\pD'1e
[3s,U4a
76.valuation and allocation 计价和分摊 1Y410-.3w{
{A4"KX(U
77.cutoff 截止 3OV
#H%
^3QHB1I
78.accuracy 准确性 b0]y$
*{j
B`a5%asJn
79.classification 分类 0-EhDGa]r
]*pALT6
80.inspection 检查 ?Zu=UVb
4YkH;!M>ji
81.supervision of counting 监盘 @R >4b
F]3iL^v
82.observation 观察 A'qJke=
w}<BO>
z
83.confirmation 函证 b/oJ[Vf
pi? q<p%
84.computation 计算 e9
h T
3|RfX
85.analytical procedures 分析程序 :{C#<g`
7Xv.C&jzd
86.vouch 核对 *&>1A A
G*e/Ft.wf8
87.trace 追查 q@P5c
XU.ZYYZ=
88.audit sampling 审计抽样 H$Fz{[[u
>t u3m2
89.error 误差 Mw7 ~:O`
xfqgK D>
90.expected error 预期误差 $lci{D32,
?<,9X06dP
91.population 总体 =-{+y(<"r
JP9eNc[
92.sampling risk 抽样风险 wFpt#_fS
zl46E~"]x
93.non- sampling risk 非抽样风险 ~f2H@#
YY]JjMkU
94.sampling unit 抽样单位 di`Ql._M
:h?"0,
95.statistical sampling 统计抽样 =0`"T!1
3> -/sii
96.tolerable error 可容忍误差 qHg\n)R"x!
GDP@M)~6*
97.the risk of under reliance 信赖不足风险 ^V v7u@y
qX`?4"4
98.the risk of over reliance 信赖过度风险 0U ?1Yh7
m
;JA2n\iP,
99.the risk of incorrect rejection 误拒风险 0)-l9V
|vA3+kG
100. the risk of incorrect acceptance 误受风险 O9oVx4=
'Wl))lB
101.working trial balance 试算平衡表 Jg3}U j2By
'@RlKMnN
102.index and cross-referencing 索引和交叉索引 Fkj\U^G
cnC&=6=a<
103.cash receipt 现金收入 EUmQn8
^10*s,(uS?
104.cash disbursement 现金支出 jE2k\\<a
e2UbeP
105.bank statement 银行对账单 lh3%2Dq$
15#v|/wI'
106.bank reconciliation 银行存款余额调节表 pNr3u
0@{K'm/
107.balance sheet date 资产负债表日 J6_Hlt
d4/snvq
108.net realizable value 可变现净值 8 wQV^G
+Vt@~Z
4K
109.storeroom 仓库 c'&