61.assessed level of material misstatement risk 重大错报风险的评估水平 KOwEw~
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62.simall business 小规模企业 2+y4Gd 7
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63.accounting system 会计系统 @bD,^3 U
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64.test of control 控制测试 +a;:7[%&
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65.walk-through test 穿行测试 dL[mX .j"
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66.communication 沟通 &b{L|I'KYT
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67.flow chart 流程图 6;5}%
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68.reperformance of internal control 重新执行 :)mV-(+o
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69.audit evidence 审计证据 %Ix^Xb0
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70.substantive procedures 实质性程序 -C.eXR{s
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71.assertions 认定 /z5j.TMs
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72.esistence 存在 qj=12;
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73.occurrence 发生 E-Cj^#OY|N
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74.completeness 完整性 \s+<w3
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75.rights and obligations 权利和义务 cl14FrpYu
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76.valuation and allocation 计价和分摊 H|75, !<
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77.cutoff 截止 #Wh"_zpM+
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78.accuracy 准确性 &5C%5C~ch
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79.classification 分类 sF(U?)48
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80.inspection 检查 VZw( "a*TB
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81.supervision of counting 监盘 JWH}0+1*
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82.observation 观察 saYn\o"m
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83.confirmation 函证 85M
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84.computation 计算 eN,m8A`/S
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85.analytical procedures 分析程序 o$Hc5W([Z
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86.vouch 核对 a08B8
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87.trace 追查 Lf7iOW9U3
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88.audit sampling 审计抽样 b!_l(2
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89.error 误差 :n>:*e@w%
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90.expected error 预期误差 @{XN}tWDOp
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91.population 总体 Tcr&{S&o
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92.sampling risk 抽样风险 <6-(a;T!7
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93.non- sampling risk 非抽样风险 *1%=?:$(r6
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94.sampling unit 抽样单位 ;2%3~L8?V
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95.statistical sampling 统计抽样 9.PY49|
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96.tolerable error 可容忍误差 lL%7lO
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97.the risk of under reliance 信赖不足风险 7|65;jm+
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98.the risk of over reliance 信赖过度风险 0-
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99.the risk of incorrect rejection 误拒风险 WDgp(Av!
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100. the risk of incorrect acceptance 误受风险 eYR/kZ%<
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101.working trial balance 试算平衡表 *GD 1[:
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102.index and cross-referencing 索引和交叉索引 #v~zf@<KLB
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103.cash receipt 现金收入 C|z`hNp
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104.cash disbursement 现金支出 @RT yCr
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105.bank statement 银行对账单 {jlm]<