61.assessed level of material misstatement risk 重大错报风险的评估水平 1"<{_&d1
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62.simall business 小规模企业 j{tr''yN
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63.accounting system 会计系统 $_a/!)bP
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64.test of control 控制测试 S?'L%%Vo
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65.walk-through test 穿行测试 1!+0]_8K
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66.communication 沟通 W8]?dL}|
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67.flow chart 流程图 %6V=G5+W
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68.reperformance of internal control 重新执行 3s*mq@~1X
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69.audit evidence 审计证据 7Y4D9pw
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70.substantive procedures 实质性程序 CX{M@x3m
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71.assertions 认定 hJ4 A5m.
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72.esistence 存在 =(,kjw88w
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73.occurrence 发生 Dn>C
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74.completeness 完整性 S@,x^/vT
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75.rights and obligations 权利和义务 r
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76.valuation and allocation 计价和分摊 ph~
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77.cutoff 截止 4;IZ}9|G
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78.accuracy 准确性 `+ Mva
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79.classification 分类 h9. Yux
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80.inspection 检查 [S.zWPX9{
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81.supervision of counting 监盘 JJ_KfnH
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82.observation 观察 J,`I>^G
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83.confirmation 函证 _z"\3hZ
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84.computation 计算 A
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85.analytical procedures 分析程序 (Y?}'?
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86.vouch 核对 t |:XSJ9
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87.trace 追查 8vvNn>Q
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88.audit sampling 审计抽样 g*%o%Lv
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89.error 误差 'sjks sy.3
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90.expected error 预期误差 R"71)ob4
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91.population 总体 p1\EC#Q
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92.sampling risk 抽样风险 %BkPkQA
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93.non- sampling risk 非抽样风险 ~</H>J
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94.sampling unit 抽样单位 myZ8LQ&
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95.statistical sampling 统计抽样 pH?"@
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96.tolerable error 可容忍误差 O~F8lQ
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97.the risk of under reliance 信赖不足风险 g\?7M1~
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98.the risk of over reliance 信赖过度风险 @IBU{{
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99.the risk of incorrect rejection 误拒风险 Y&*nj`n
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100. the risk of incorrect acceptance 误受风险 ^Pc&`1Ap
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101.working trial balance 试算平衡表 `S/;S<';
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102.index and cross-referencing 索引和交叉索引 |H-zm&h>'
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103.cash receipt 现金收入 AkV8}>G?#A
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104.cash disbursement 现金支出 \;Q:a
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