61.assessed level of material misstatement risk 重大错报风险的评估水平 @HvScg*Y
AVv#\JrRW
62.simall business 小规模企业 "c
,!vc4
Q<yAT(w
63.accounting system 会计系统 YN^T$,*
O^0"
64.test of control 控制测试 2A>C+Y[7\
-AC`q/bCD
65.walk-through test 穿行测试 /1[gn8V691
n$YE !D'
66.communication 沟通 P_}/#N{C
gD6tHg>_
67.flow chart 流程图 b_l3+'#ofM
k}zd'
/b
68.reperformance of internal control 重新执行 xg} ug[
]26mB
69.audit evidence 审计证据 (f~gEKcB2u
GmbIFOT~
70.substantive procedures 实质性程序 5%P[^}
TP{Gt.e
71.assertions 认定 um[!
|g/
H|`R4hAk
72.esistence 存在 ?+Q$#pb
w" JGO
73.occurrence 发生 b=1%pX_
F
sY(02
74.completeness 完整性 :+:6_x
~ezCu_
75.rights and obligations 权利和义务 /$:U$JVb?l
sAYV)w3u"
76.valuation and allocation 计价和分摊 7)J6/('
Gs_qO)~xo
77.cutoff 截止 ;v_V+t<$
Mlj#b8
78.accuracy 准确性 2tf6GX:
)* TF"
79.classification 分类 e\9g->DUs
$KX[Zu%
80.inspection 检查 !5UfWk\G
nJT4w|Yx
81.supervision of counting 监盘 RqLNp?V%
aD ESr?
82.observation 观察 Q0~j$Jc
etyCrQ
?U
83.confirmation 函证 '9J*6uXf.
v"RiPHLT
84.computation 计算 nU/;2=f<
%!y89x=E
85.analytical procedures 分析程序 %LQ/q3?_
eg3L:rk_
86.vouch 核对 WeC(w+}p
\zu}\{
87.trace 追查 cJ/]
+|PQ
-eml
88.audit sampling 审计抽样 #mLuU
}+0z,s~0.
89.error 误差 O
k7zpq
[AR>?6G-
90.expected error 预期误差 tg 85:
^u)rB<#BR
91.population 总体 } 0M{A+
zZ=$O-&%
92.sampling risk 抽样风险 q4ipumy*
XoItV
93.non- sampling risk 非抽样风险 6Cc7ejt|u
KG8W8&q
94.sampling unit 抽样单位 &U"X$aFc
c+2%rh1
95.statistical sampling 统计抽样 =g~j=v,e
4o5i ."l
96.tolerable error 可容忍误差 n"G`b
}U[-44r:
97.the risk of under reliance 信赖不足风险 T?npQA07=
tln1eN((q
98.the risk of over reliance 信赖过度风险 SRL-Z&M
fbC~WV#
99.the risk of incorrect rejection 误拒风险 <>=mCZ2
jN/ j\x'
100. the risk of incorrect acceptance 误受风险 ?QpNjsF
8h.V4/?
101.working trial balance 试算平衡表 aB"xqh)a}T
+a$|
Sc
102.index and cross-referencing 索引和交叉索引 o8z)nOTO;
8S
U%
103.cash receipt 现金收入 9.&mz}q
c2<,|D|
104.cash disbursement 现金支出 Q$a
&5Y_>{,
105.bank statement 银行对账单 - k`.j
GGnp Pp
106.bank reconciliation 银行存款余额调节表 ]ii+S"U3
<KQ(c`KW7
107.balance sheet date 资产负债表日 uLV BM]Qj
`ZGcgO<c\
108.net realizable value 可变现净值 yn~P{}68
IR$(_9z
109.storeroom 仓库 kMxjS^fr
vV^dm)?
110.sale invoice 销售发票 C;qMw-*F
yA;W/I4
111.price list 价目表 }htPTOy5
-]XP2}#d
112.positive confirmation request 积极式询证函 &88oB6$D^q
[,g~m9
113.negative confirmation request 消极式询证函 !buz<h
LM.`cb;?G
114.purchase requisition 请购单 3?E}t*/
#Ufo)\x
115.receiving report 验收报告 PW)aLycPK
d`%Mg&