61.assessed level of material misstatement risk 重大错报风险的评估水平 c&1:H1#
j0p'_|)(
62.simall business 小规模企业 Q)\~=/Lb
XNwZSW
63.accounting system 会计系统 gg>O:np8
t,*hxzD"
64.test of control 控制测试 ay\ e#)
Ylc[ghx
65.walk-through test 穿行测试 6]=R#d 7U
kvzGI>H:
66.communication 沟通 %"2;i@
M(l>^N8W8
67.flow chart 流程图 t,mD{ENm&
H1]An'qz,
68.reperformance of internal control 重新执行 ,;aELhMZ
$"d< F3k
69.audit evidence 审计证据 OC$Y8Ofr
yw|O,V<4N
70.substantive procedures 实质性程序 9'tElpDJ6#
(p2jigP7a[
71.assertions 认定 9V]\,mD=
2qY`*Y.2
72.esistence 存在 wic&
$p/%
Y <'T;@
73.occurrence 发生
H'fmQf
; ]*
%wX
74.completeness 完整性 SjT8eH #
T+_pm DDN
75.rights and obligations 权利和义务 nu1s
L'dR;T[;
76.valuation and allocation 计价和分摊 wHSa s[4k
~kdxJP"
77.cutoff 截止 oUMY?[Wp
gpB pG
78.accuracy 准确性 %!5[3b'h
aKkG[qN
79.classification 分类 R<}n?f\#JZ
?mdgY1
80.inspection 检查 lx8@;9fLy
tta\.ic
81.supervision of counting 监盘 nE!h&}(
A.aUWh
82.observation 观察 kY8aK8M
VTOZ#*f
83.confirmation 函证 <IWO:7*#
f%Y'7~9bA
84.computation 计算 #&JhA2]q
{&_1/
85.analytical procedures 分析程序 $9pFRQC'q
q*,g
86.vouch 核对 _~?N3G
FOB9J.w4
87.trace 追查 }%K)R5C
*.X!AJ;M=O
88.audit sampling 审计抽样 &tT*GjPwg;
}@
Nurs)%_
89.error 误差 2R:I23[#B
PNwXZ/N%
90.expected error 预期误差 ZT>?[`Vgc
O?<R.W<QI
91.population 总体 }P8@\2@=T
ZJCD)?]=3
92.sampling risk 抽样风险 C5Fk>[fS
p<5ED\;N;
93.non- sampling risk 非抽样风险 U$;FOl
86bl'FdKS
94.sampling unit 抽样单位 Xr54/.{&@
r|U'2+vn
95.statistical sampling 统计抽样 OR4ZjogzY
zKycd*X
96.tolerable error 可容忍误差 Z x9oj
7,.Hj&'B
97.the risk of under reliance 信赖不足风险 1&S34wJF
<ob+Ano$
98.the risk of over reliance 信赖过度风险 &/K:zWk3mx
NdpcfZq
99.the risk of incorrect rejection 误拒风险 qJY'"_Q{
Lq#>N_72W0
100. the risk of incorrect acceptance 误受风险 >j [> 0D
CAGaZ rx
101.working trial balance 试算平衡表 so~vnSQ!x
';g]!XsY)
102.index and cross-referencing 索引和交叉索引 g. V6:>,
m_{?py@tZ
103.cash receipt 现金收入 8Vcg30_+
6$"gm$3O]
104.cash disbursement 现金支出 5(@P1Bi
9|Z25_sS
105.bank statement 银行对账单 >"^H"K/T
[nQ<pTg~r
106.bank reconciliation 银行存款余额调节表 DOi\DJV!
$O}:*.{(W
107.balance sheet date 资产负债表日 $vlc@]~d`&
9EryHV|
108.net realizable value 可变现净值 ^a=,,6T
o.qeF4\d6
109.storeroom 仓库 f0S&