61.assessed level of material misstatement risk 重大错报风险的评估水平 LdDkd(k
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62.simall business 小规模企业 W9ZT=#>)[
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63.accounting system 会计系统 (3&@c!E
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64.test of control 控制测试 *B#<5<T
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65.walk-through test 穿行测试 /px*v<Aw1
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66.communication 沟通 gPd:>$
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67.flow chart 流程图 69`9!heu
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68.reperformance of internal control 重新执行 f)vD2_E
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69.audit evidence 审计证据 -!I.:97 N
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70.substantive procedures 实质性程序 +d2+w1o^V
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71.assertions 认定 Fx/9T2%=
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72.esistence 存在
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73.occurrence 发生 @|j`I1r.A
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74.completeness 完整性 `Btdp:j8i
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75.rights and obligations 权利和义务 t'Nu^_#
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76.valuation and allocation 计价和分摊 M+ ^]j
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77.cutoff 截止 X.o[=E
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78.accuracy 准确性 bXQ(6P
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79.classification 分类 lF 8B+
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80.inspection 检查 'B
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81.supervision of counting 监盘 Ni"fV]'
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82.observation 观察 ahhVl=9/ao
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83.confirmation 函证 XqyfeY5t
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84.computation 计算 \@*cj
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85.analytical procedures 分析程序 $*MjNj2
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86.vouch 核对 ?:lOn(0&
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87.trace 追查 >M[rOu
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88.audit sampling 审计抽样 P=KOw
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89.error 误差 z
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90.expected error 预期误差 @Ys(j$U't
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91.population 总体 -+'{C=
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92.sampling risk 抽样风险 !#f4t]FM`B
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93.non- sampling risk 非抽样风险 ''?.6r
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94.sampling unit 抽样单位 o5BOe1_Pw
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95.statistical sampling 统计抽样 =uKK{\+|Y
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96.tolerable error 可容忍误差 rQ30)5^V|
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97.the risk of under reliance 信赖不足风险 YZr^;jfP
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98.the risk of over reliance 信赖过度风险 |jEKUTv,G
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99.the risk of incorrect rejection 误拒风险 ]^8:"Ky'
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100. the risk of incorrect acceptance 误受风险 !}l)okQH<#
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101.working trial balance 试算平衡表 ["Z]K'?P
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102.index and cross-referencing 索引和交叉索引 p#^L
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103.cash receipt 现金收入 d,8V-Dk+p
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104.cash disbursement 现金支出 U87VaUr
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105.bank statement 银行对账单 iBV*GW
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