61.assessed level of material misstatement risk 重大错报风险的评估水平 Etr8lm E
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62.simall business 小规模企业 dW^_tzfF7
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63.accounting system 会计系统 9CU6
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64.test of control 控制测试 zWmo
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65.walk-through test 穿行测试 pXT$Y8M
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66.communication 沟通 ! ?U^+)^$
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67.flow chart 流程图 U9p.Dh~)vG
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68.reperformance of internal control 重新执行 NK#"qK""k
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69.audit evidence 审计证据 QWW7I.9r
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70.substantive procedures 实质性程序 %
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71.assertions 认定 R A
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72.esistence 存在 4FHX#`
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73.occurrence 发生 ! lN a`
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74.completeness 完整性 ]Y:
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75.rights and obligations 权利和义务 pS@VLXZP
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76.valuation and allocation 计价和分摊 I^\
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77.cutoff 截止 H"RF[bX(
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78.accuracy 准确性 U;Y}2
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79.classification 分类 `# M.t);^
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80.inspection 检查 |9"^s x
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81.supervision of counting 监盘 E0B2>V
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82.observation 观察 RJsG]`
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83.confirmation 函证 6M vRR
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84.computation 计算 FjLv*K[#d
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85.analytical procedures 分析程序 ,,#rv-*
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86.vouch 核对 AXv;r<
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87.trace 追查 (Rg!km%2T
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88.audit sampling 审计抽样 oS|~\,p"
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89.error 误差 1z@# 8_@
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90.expected error 预期误差 c^)E:J/
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91.population 总体 e}yu<~v_
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92.sampling risk 抽样风险 `
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93.non- sampling risk 非抽样风险 M"l rwun^
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94.sampling unit 抽样单位 'CAukk|
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95.statistical sampling 统计抽样 JEF7hJz~
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96.tolerable error 可容忍误差 Ollv _o3
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97.the risk of under reliance 信赖不足风险 ?CZD^>6
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98.the risk of over reliance 信赖过度风险 D!T4k]^
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99.the risk of incorrect rejection 误拒风险 QuRg(K%:
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100. the risk of incorrect acceptance 误受风险 0THAI
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101.working trial balance 试算平衡表 L[r0UXYLV
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102.index and cross-referencing 索引和交叉索引 GJ_)Cl+5E
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103.cash receipt 现金收入 j3-6WUO
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104.cash disbursement 现金支出 FY}*Z=D%
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105.bank statement 银行对账单 'wnY>hN
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106.bank reconciliation 银行存款余额调节表 B(Q.a&w45t
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107.balance sheet date 资产负债表日 RW^ v {'o
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108.net realizable value 可变现净值 .eXA.9|jm
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109.storeroom 仓库 JJ=is}S|
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110.sale invoice 销售发票 _`[6jhNa!
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111.price list 价目表 ?JTyNg4<
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112.positive confirmation request 积极式询证函 Ck
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113.negative confirmation request 消极式询证函 b<78K5'
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114.purchase requisition 请购单 5(`GF|
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115.receiving report 验收报告 .(]1PKW
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