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 3\+N`!
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63.accounting system 会计系统 7=3O^=Q^Q
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64.test of control 控制测试 R&Ci/
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65.walk-through test 穿行测试 j|(:I: ]
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66.communication 沟通 K(OaW)j
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67.flow chart 流程图 gQ+9xT d
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68.reperformance of internal control 重新执行 v20~^gKo=m
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69.audit evidence 审计证据 sUciFAb
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70.substantive procedures 实质性程序 C0<YH "
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71.assertions 认定 s5AgsMq
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72.esistence 存在 41}/w3Z4
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73.occurrence 发生 .eY`Ri<3t
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74.completeness 完整性 PpFsp( )x
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75.rights and obligations 权利和义务 (Fqa][0
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76.valuation and allocation 计价和分摊 X+at%L=
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77.cutoff 截止 4By]vd<;=
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78.accuracy 准确性 xYwkFB$$*
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79.classification 分类 GoD ?K C
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80.inspection 检查 @yKZRwg
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81.supervision of counting 监盘 -[$&s FD
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82.observation 观察 ohsH 2]C
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83.confirmation 函证 <jFSj=cIL
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84.computation 计算 1i+FL''
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85.analytical procedures 分析程序 H%C\Uz"o
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86.vouch 核对 PCZ]R
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87.trace 追查 4=s9A
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88.audit sampling 审计抽样 nsl*Dm"*F
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89.error 误差 k/bque
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90.expected error 预期误差 x~Agm_Tu+'
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91.population 总体 2&x7W*
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92.sampling risk 抽样风险 }$:#+
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93.non- sampling risk 非抽样风险 G4m4k
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94.sampling unit 抽样单位 |z+9km7,
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95.statistical sampling 统计抽样 |Ng"C`$oqv
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96.tolerable error 可容忍误差 n}:t
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97.the risk of under reliance 信赖不足风险 z{M8Yf |
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98.the risk of over reliance 信赖过度风险 J 8q
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99.the risk of incorrect rejection 误拒风险 fkG##!
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100. the risk of incorrect acceptance 误受风险 5 H *>
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101.working trial balance 试算平衡表 :A#+=O0\z
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102.index and cross-referencing 索引和交叉索引 ]?&H^"=
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103.cash receipt 现金收入 8T7f[?
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104.cash disbursement 现金支出 @p6@a6N%
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105.bank statement 银行对账单 O%
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106.bank reconciliation 银行存款余额调节表 _25d%Ne0
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107.balance sheet date 资产负债表日 GmAj<