61.assessed level of material misstatement risk 重大错报风险的评估水平 />\.zuAr&
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62.simall business 小规模企业 K@*m6)
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63.accounting system 会计系统 R4}G@&Q
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64.test of control 控制测试 _}Jz_RS2`
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65.walk-through test 穿行测试 {NE;z<,*:
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66.communication 沟通 7K9+7I&C
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67.flow chart 流程图 /H^bDUC :r
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68.reperformance of internal control 重新执行 O\OG~`HBN
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69.audit evidence 审计证据 @tjC{?5Y
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70.substantive procedures 实质性程序 & A9psc(,&
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71.assertions 认定 ~2A<fL,-
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72.esistence 存在 Q*$x!q
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73.occurrence 发生 GLc+`,.
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74.completeness 完整性
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75.rights and obligations 权利和义务 %XG X(
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76.valuation and allocation 计价和分摊 v-G(bw3
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77.cutoff 截止 XNu2G19jb
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78.accuracy 准确性 "@`mPe/
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79.classification 分类 0e vxRcrzz
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80.inspection 检查 ['-ln)96.
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81.supervision of counting 监盘 zCvR/
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82.observation 观察 "P<~bw5
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83.confirmation 函证 3L>V-RPi M
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84.computation 计算 Zb2 B5(0
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85.analytical procedures 分析程序 E?
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86.vouch 核对
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87.trace 追查 :sT<<LtI-
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88.audit sampling 审计抽样 5Y9 j/wA
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89.error 误差 s?%1/&.~
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90.expected error 预期误差 #On1Q:d
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91.population 总体 Vi#(x9.
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92.sampling risk 抽样风险 +o
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93.non- sampling risk 非抽样风险 }P}l4k1W
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94.sampling unit 抽样单位 p3^7Hr
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95.statistical sampling 统计抽样 @~gz-l^$
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96.tolerable error 可容忍误差 =}c~BHT
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97.the risk of under reliance 信赖不足风险 8%nTDSp&t
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98.the risk of over reliance 信赖过度风险 T
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99.the risk of incorrect rejection 误拒风险 C!Tl?>Tt
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100. the risk of incorrect acceptance 误受风险 hZzsZQ`
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101.working trial balance 试算平衡表 l_f"}l
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102.index and cross-referencing 索引和交叉索引 80+"
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103.cash receipt 现金收入 *Li;:b"t
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104.cash disbursement 现金支出 $6oLiYFX;
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105.bank statement 银行对账单 VNytK_F0P
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106.bank reconciliation 银行存款余额调节表 $W0lz#s:
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107.balance sheet date 资产负债表日 zSq+#O1#
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108.net realizable value 可变现净值 2+?M(=4
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109.storeroom 仓库 .eeM&