61.assessed level of material misstatement risk 重大错报风险的评估水平 :hhE=A>X
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62.simall business 小规模企业 1J{z}yPHc
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63.accounting system 会计系统 )T};Q:
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64.test of control 控制测试 ";S*[d.2tA
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65.walk-through test 穿行测试
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66.communication 沟通 moJT8tb
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67.flow chart 流程图 w[$nO#
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68.reperformance of internal control 重新执行 @gqs4cg{f
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69.audit evidence 审计证据 D"] [&m
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70.substantive procedures 实质性程序 xjhAAM
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71.assertions 认定 3P^gP32
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72.esistence 存在 gy,TT<1)
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73.occurrence 发生 `7qp\vYL
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74.completeness 完整性 ,pa&he
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75.rights and obligations 权利和义务 6[2?m*BsN
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76.valuation and allocation 计价和分摊 v.LUK
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77.cutoff 截止 5f*'wA
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78.accuracy 准确性 Mm7n?kb6
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79.classification 分类 dbUZGn~
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80.inspection 检查 BSu)O~s
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81.supervision of counting 监盘 ,f0g|5yDf
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82.observation 观察 -b>O4_N
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83.confirmation 函证 :0j`yo:w
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84.computation 计算 V =aoB
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85.analytical procedures 分析程序 +ZA\M:^b
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86.vouch 核对 >fj
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87.trace 追查 07"Oj9NlA
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88.audit sampling 审计抽样 pL/.JzB
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89.error 误差 "gikX/Co=
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90.expected error 预期误差 ~5!TV,>ls
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91.population 总体 jzA8f+:q
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92.sampling risk 抽样风险 W>wi;Gf#
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93.non- sampling risk 非抽样风险 Ru')X{]25
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94.sampling unit 抽样单位 S=amj cC
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95.statistical sampling 统计抽样 J9=0?^v-:B
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96.tolerable error 可容忍误差 0\ w[_H
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97.the risk of under reliance 信赖不足风险 )$4DH:WN
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98.the risk of over reliance 信赖过度风险 Q!e0Vb
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99.the risk of incorrect rejection 误拒风险 :Fd9N).%
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100. the risk of incorrect acceptance 误受风险 FYS83uq0
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101.working trial balance 试算平衡表 "EhO )lR
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102.index and cross-referencing 索引和交叉索引 +*{5ORq=
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103.cash receipt 现金收入 4^ 6L ])y
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104.cash disbursement 现金支出 P2JRsZ.
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105.bank statement 银行对账单 l'%R^
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106.bank reconciliation 银行存款余额调节表 .%Q Ea_\
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107.balance sheet date 资产负债表日 [gp:nxyfQm
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108.net realizable value 可变现净值 Hll}8d6[
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109.storeroom 仓库 azc:C
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110.sale invoice 销售发票 <1.mm_pw
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