61.assessed level of material misstatement risk 重大错报风险的评估水平 }>:v
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62.simall business 小规模企业 ,=KJ7zIK?
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63.accounting system 会计系统 ;6aTt2BQ
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64.test of control 控制测试 yO
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65.walk-through test 穿行测试 ':yE5j
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66.communication 沟通 .v[8ie
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67.flow chart 流程图 @Tmqw(n{
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68.reperformance of internal control 重新执行 6L@g]f|Y@
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69.audit evidence 审计证据 k)\Yl`4au
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70.substantive procedures 实质性程序 "El$Sat`
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71.assertions 认定 btb-MSkO
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72.esistence 存在 k^I4z^O=-;
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73.occurrence 发生 w2y{3O"p=
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74.completeness 完整性 Eugt~j3
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75.rights and obligations 权利和义务 N(mhgC
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76.valuation and allocation 计价和分摊 MO)N0{.b
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77.cutoff 截止 '/
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78.accuracy 准确性 @V)k*h3r+
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79.classification 分类 o PRvd_~
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80.inspection 检查 #:L|-_=a
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81.supervision of counting 监盘 1fwCQM
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82.observation 观察 4VLrl8$K
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83.confirmation 函证 P7d" E
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84.computation 计算 Lu}oC2
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85.analytical procedures 分析程序 7)G- EAF
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86.vouch 核对 }K9Vr!
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87.trace 追查 2;.7c+r0
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88.audit sampling 审计抽样 F>&Q5Kl R
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89.error 误差 8m1@l$
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90.expected error 预期误差 DIodQkF
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91.population 总体 Y>Q9?>}Q
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92.sampling risk 抽样风险 "?lirOD
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93.non- sampling risk 非抽样风险 /ow/)\/}
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94.sampling unit 抽样单位 3(%hHM7DM
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95.statistical sampling 统计抽样 NS6Bi3~
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96.tolerable error 可容忍误差 Zu:cF+hl
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97.the risk of under reliance 信赖不足风险 h>$,97EU
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98.the risk of over reliance 信赖过度风险 2fTkHBhn&
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99.the risk of incorrect rejection 误拒风险 r]Da4G^
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100. the risk of incorrect acceptance 误受风险 c3&F\3
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 No<2+E!
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103.cash receipt 现金收入 |f'U_nE#R/
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104.cash disbursement 现金支出 l/[@1(F
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105.bank statement 银行对账单 z,}1K!
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106.bank reconciliation 银行存款余额调节表 au}rS0)+
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107.balance sheet date 资产负债表日 }b2U o&][
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