61.assessed level of material misstatement risk 重大错报风险的评估水平 6kgCS{MZ
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62.simall business 小规模企业 9F-ViDI.
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63.accounting system 会计系统 ^F;Z%5P=
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64.test of control 控制测试 sPZV>Q:zY
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65.walk-through test 穿行测试 *m `KU+o-u
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66.communication 沟通 YA1{-7'Q
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67.flow chart 流程图 UU;Ysj
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68.reperformance of internal control 重新执行 64IeCAMVo
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69.audit evidence 审计证据 H>@JfYZ0
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70.substantive procedures 实质性程序 q70YNk}
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71.assertions 认定 h|$zHm
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72.esistence 存在 7.F& {:@_
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73.occurrence 发生 o} bj!h]N
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74.completeness 完整性 SWe!9Y$
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75.rights and obligations 权利和义务 uBd =x<c\
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76.valuation and allocation 计价和分摊 ;]8p:ME
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77.cutoff 截止 Bm2}\KOI
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78.accuracy 准确性 yA`]%U((
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79.classification 分类 NjCLL`?f
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80.inspection 检查 hVQ+
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81.supervision of counting 监盘 $`+~QR!h
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82.observation 观察 7\|NYT4
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83.confirmation 函证 nd*!`P
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84.computation 计算 c^q O@%s
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85.analytical procedures 分析程序 6nhfI\q3wY
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86.vouch 核对 bvxxE/?Ni
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87.trace 追查 HS|
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88.audit sampling 审计抽样 Fr Q-v]c
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89.error 误差 B39PDJ]hu
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90.expected error 预期误差 XP
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91.population 总体 4s+J-l
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92.sampling risk 抽样风险 ]Rys=.!
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93.non- sampling risk 非抽样风险 9zGKQ |X)
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94.sampling unit 抽样单位 2ShlYW@~
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95.statistical sampling 统计抽样 5a/
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96.tolerable error 可容忍误差 9.w3VF_C
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97.the risk of under reliance 信赖不足风险 =dw*
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98.the risk of over reliance 信赖过度风险 RSVN(-wIi)
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99.the risk of incorrect rejection 误拒风险 eRWF7`HH+
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100. the risk of incorrect acceptance 误受风险 otnY{r*
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101.working trial balance 试算平衡表 mjr{L{H=?+
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102.index and cross-referencing 索引和交叉索引 :|6D@
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103.cash receipt 现金收入 4!b'%)
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104.cash disbursement 现金支出 wP *a>a
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105.bank statement 银行对账单 #z54/T
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106.bank reconciliation 银行存款余额调节表 n[p9$W`
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107.balance sheet date 资产负债表日 ,%DAh
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108.net realizable value 可变现净值 |k9j )Hg(
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109.storeroom 仓库 vh{1u
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110.sale invoice 销售发票 MicVNs
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111.price list 价目表 F$.s6Hh.
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112.positive confirmation request 积极式询证函 :zy'hu;
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113.negative confirmation request 消极式询证函 {qdhp_~^l
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