61.assessed level of material misstatement risk 重大错报风险的评估水平 ;
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62.simall business 小规模企业 k,eo+qH.Hz
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63.accounting system 会计系统 N C%96gfD
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64.test of control 控制测试 GJ5R <f9I
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65.walk-through test 穿行测试 s<>d&W 0=
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66.communication 沟通 }7*|s+F(f
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67.flow chart 流程图 brCXimG&jo
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68.reperformance of internal control 重新执行 .0YcB
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69.audit evidence 审计证据 % 2wr%*h
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70.substantive procedures 实质性程序 3n,jrX75u
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71.assertions 认定 e%s1D
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72.esistence 存在 nll=Vd
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73.occurrence 发生 >?O?U=:<
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74.completeness 完整性 #_eXybUV
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75.rights and obligations 权利和义务 Y'{}L@"t
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76.valuation and allocation 计价和分摊 ~&?57Sw*m
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77.cutoff 截止 k%3)J"|/
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78.accuracy 准确性 f&j\g
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79.classification 分类 Wv|CJN;4
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80.inspection 检查 uI$n7\G!
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81.supervision of counting 监盘 uwQgu!|x
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82.observation 观察 hraR:l
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83.confirmation 函证 R?zlZS.~
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84.computation 计算 E
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85.analytical procedures 分析程序 el U %Z9
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86.vouch 核对 Nyt*mbd5
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87.trace 追查
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88.audit sampling 审计抽样 \6 1H(,
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89.error 误差 6fo\z2
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90.expected error 预期误差 ,ss"s3
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91.population 总体 w[F})u]E
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92.sampling risk 抽样风险 >|, <9z`D
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93.non- sampling risk 非抽样风险 Auc&dpW
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94.sampling unit 抽样单位 GMg!2CIU
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 p7
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97.the risk of under reliance 信赖不足风险 ZV:df 6S
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98.the risk of over reliance 信赖过度风险 &"WgO!pzD
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99.the risk of incorrect rejection 误拒风险 8G3 Z,8P4(
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100. the risk of incorrect acceptance 误受风险 qLN\>Z,3;
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101.working trial balance 试算平衡表 :-#7j}
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102.index and cross-referencing 索引和交叉索引 2q]ZI
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103.cash receipt 现金收入 )b (+=
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104.cash disbursement 现金支出 dl[%C6
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105.bank statement 银行对账单 lz6CK
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106.bank reconciliation 银行存款余额调节表 s0]ZE\`H>
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107.balance sheet date 资产负债表日 n:B){'S
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108.net realizable value 可变现净值 k>Fw2!mA^
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109.storeroom 仓库 Du
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110.sale invoice 销售发票 :R
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111.price list 价目表 )7!,_r
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112.positive confirmation request 积极式询证函 cAGM|%
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113.negative confirmation request 消极式询证函 N.+A-[7,W
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114.purchase requisition 请购单 f3n^Sw&Q(Q
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115.receiving report 验收报告 0}`.Z03fy
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