61.assessed level of material misstatement risk 重大错报风险的评估水平 s5nw<V9$]
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62.simall business 小规模企业 nF <K84
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63.accounting system 会计系统 QxYm3x5
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64.test of control 控制测试 pAE
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65.walk-through test 穿行测试 {aY) Qv}
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66.communication 沟通 *#T:
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67.flow chart 流程图 R| ?Q&F_$
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68.reperformance of internal control 重新执行 (,U|H`
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69.audit evidence 审计证据 :?6HG_9X
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70.substantive procedures 实质性程序 xE:jcA
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71.assertions 认定 ^k=<+*9
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72.esistence 存在 #n>U7j9`O
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73.occurrence 发生 .q9Sg8G
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74.completeness 完整性 $hhXsu=
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75.rights and obligations 权利和义务 |OH*c3~r
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76.valuation and allocation 计价和分摊 NUV">i.(
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77.cutoff 截止 ):$KM{X
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78.accuracy 准确性 g0B] ;Y>(
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79.classification 分类 zPaubqB
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80.inspection 检查 FK^xZ?G
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81.supervision of counting 监盘 LYDiqOrx
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82.observation 观察 6$urrSQ`N0
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83.confirmation 函证 3FiK/8mu
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84.computation 计算 &-=~8
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85.analytical procedures 分析程序 !Cr3>tA
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86.vouch 核对 N~!,
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87.trace 追查 \S;[7T
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88.audit sampling 审计抽样 XoKgs, y4
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89.error 误差 #]}Ii{1?Y
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90.expected error 预期误差 w%])
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91.population 总体 0s;~9>
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92.sampling risk 抽样风险 4S26TgY
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93.non- sampling risk 非抽样风险 '[$KG
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94.sampling unit 抽样单位 Ey=2zo^F
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95.statistical sampling 统计抽样 ~0PzRS^o
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96.tolerable error 可容忍误差 vMz|'-rm$
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97.the risk of under reliance 信赖不足风险 +xYu@r%R
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98.the risk of over reliance 信赖过度风险 ]9YA~n\
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99.the risk of incorrect rejection 误拒风险 _[6sr7H!
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100. the risk of incorrect acceptance 误受风险 1V2]@VQF
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101.working trial balance 试算平衡表 c+FTt(\8.
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102.index and cross-referencing 索引和交叉索引 gv67+Mf
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103.cash receipt 现金收入 X_78;T)uA
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104.cash disbursement 现金支出 2;Z
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105.bank statement 银行对账单 (G|
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106.bank reconciliation 银行存款余额调节表 cSPQ
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107.balance sheet date 资产负债表日 yr%[IX]R
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