61.assessed level of material misstatement risk 重大错报风险的评估水平 Mc~(S$FU$
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62.simall business 小规模企业 O9A.WSJ
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63.accounting system 会计系统 /`D]
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64.test of control 控制测试 ]&yO>\MgJB
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65.walk-through test 穿行测试 @8|- C
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66.communication 沟通 :doP66["!
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67.flow chart 流程图 f'aUo|^?
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68.reperformance of internal control 重新执行 /%$'N$@f
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69.audit evidence 审计证据 sJ7r9O`x
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70.substantive procedures 实质性程序 +G?
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71.assertions 认定 <QugV3e
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72.esistence 存在
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73.occurrence 发生 a>.2Q<1
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74.completeness 完整性 ~ra2Xyl
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75.rights and obligations 权利和义务 45edyQ
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76.valuation and allocation 计价和分摊 +0.$w
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77.cutoff 截止 +T
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78.accuracy 准确性 OlRBvfoh8
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79.classification 分类 Z%N{Y x(
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80.inspection 检查 gr4Hh/V
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81.supervision of counting 监盘 E6NkuBQ((
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82.observation 观察 +yVz)
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83.confirmation 函证 ]"q)X{G(+
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84.computation 计算 Dsm_T1X
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85.analytical procedures 分析程序 a_L&*%;
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86.vouch 核对 ]B:g<}5$4
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87.trace 追查 ;B^G<
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88.audit sampling 审计抽样 m%+W{N4Wb
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89.error 误差 gJ+MoAM"
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90.expected error 预期误差 AJiEyAC!)5
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91.population 总体 8,a&i:C
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92.sampling risk 抽样风险 G{knO?BK
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93.non- sampling risk 非抽样风险 (NFq/w%
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94.sampling unit 抽样单位 T3@wNAAU
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95.statistical sampling 统计抽样 (VO)
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96.tolerable error 可容忍误差 W7WHH \L/O
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97.the risk of under reliance 信赖不足风险 GLcf'$l
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98.the risk of over reliance 信赖过度风险 k*J}/HO
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99.the risk of incorrect rejection 误拒风险 "
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100. the risk of incorrect acceptance 误受风险 ua0`&,a3I
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101.working trial balance 试算平衡表 YKJk)%;+w
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102.index and cross-referencing 索引和交叉索引 _.' j'j%
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103.cash receipt 现金收入 k v,'9z
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104.cash disbursement 现金支出 eZ[CqUJ&