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 *;(GL
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63.accounting system 会计系统 /^Lo@672
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64.test of control 控制测试 '8Lc}-M4
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65.walk-through test 穿行测试 QjUojHz%Z
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66.communication 沟通 i0&]Ig|;
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67.flow chart 流程图 }(if|skau
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68.reperformance of internal control 重新执行 B.[5N;c
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69.audit evidence 审计证据 =}4lx^`oeT
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70.substantive procedures 实质性程序 2HvzMo-4
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71.assertions 认定 ?B,B<@='%
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72.esistence 存在 12%4>2}~>
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73.occurrence 发生 QWxl$%`89<
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74.completeness 完整性 15~+Ga4
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75.rights and obligations 权利和义务 i(>v~T,(
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76.valuation and allocation 计价和分摊 zn{[]J
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77.cutoff 截止 ku=XPmZ.\
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78.accuracy 准确性 TMQu'<?V
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79.classification 分类 V.274e
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80.inspection 检查 V5ihplAk
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81.supervision of counting 监盘 DK;/eZe
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82.observation 观察 V/-~L]G
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83.confirmation 函证 #[#dc]D
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84.computation 计算 #TSLgV'U
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85.analytical procedures 分析程序 L:F:ZOM6`
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86.vouch 核对 ;EfMTI}6K
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87.trace 追查 W\<5'9LNb
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88.audit sampling 审计抽样 xX.Ox
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89.error 误差 {\e wf_pFk
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90.expected error 预期误差 ;nJCd1H
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91.population 总体 SVo`p;2r
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92.sampling risk 抽样风险 l9.wMs*`X
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93.non- sampling risk 非抽样风险 jWW2&cBm\
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94.sampling unit 抽样单位 ~+$l9~`{
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95.statistical sampling 统计抽样 U\~[
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96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 &4DV]9+g
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98.the risk of over reliance 信赖过度风险 Dx[t?-
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99.the risk of incorrect rejection 误拒风险 W:>RstbnMG
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100. the risk of incorrect acceptance 误受风险 8LwbOR"
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101.working trial balance 试算平衡表 I/)dXk~
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102.index and cross-referencing 索引和交叉索引 XfsCu>
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103.cash receipt 现金收入 7F'61}qL
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104.cash disbursement 现金支出 M=N`&m