61.assessed level of material misstatement risk 重大错报风险的评估水平 RIIitgV_
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62.simall business 小规模企业 jAud {m*T
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63.accounting system 会计系统 R9B&dvG
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64.test of control 控制测试 |jM4E$
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65.walk-through test 穿行测试 7U"[Gf
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66.communication 沟通 [o?*
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67.flow chart 流程图 yrR1[aT
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68.reperformance of internal control 重新执行 i\dc>C ;
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69.audit evidence 审计证据 8cA~R-
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70.substantive procedures 实质性程序 ]8T!qS(UJd
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71.assertions 认定 )HvnoUO0
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72.esistence 存在 0=K9`=5d0
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73.occurrence 发生 ca>Z7qT!
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74.completeness 完整性 %DdJ ^qHI
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 =MvjLh"s
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77.cutoff 截止 LGl2$#x
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78.accuracy 准确性 1Uqu>'
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79.classification 分类 Ovj^IjG-`
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80.inspection 检查 W>O~-2
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81.supervision of counting 监盘 ZfB"
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82.observation 观察 kS
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83.confirmation 函证 ,%)6jYHR w
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84.computation 计算 =XY\iV1J*
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85.analytical procedures 分析程序 >hr{JJe
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86.vouch 核对 +gLPhX:`
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87.trace 追查 (x3.poSt
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88.audit sampling 审计抽样 GxKqD;;u?=
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89.error 误差 beu\cV3
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90.expected error 预期误差 B~_d^`
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91.population 总体 DuOG {
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92.sampling risk 抽样风险 1[yq0^\]M[
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93.non- sampling risk 非抽样风险 IzpZwx^3''
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94.sampling unit 抽样单位 m`FNIY
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95.statistical sampling 统计抽样 `YIf_a{
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96.tolerable error 可容忍误差 `4~H/'%QB
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97.the risk of under reliance 信赖不足风险 A$a1(8H
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98.the risk of over reliance 信赖过度风险 J;f!!<l\
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99.the risk of incorrect rejection 误拒风险 &Y^WP?HS
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100. the risk of incorrect acceptance 误受风险 %,k][V
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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 ~R@Nd~L
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103.cash receipt 现金收入 WuZ/C_
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104.cash disbursement 现金支出
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105.bank statement 银行对账单 %Pqf{*d8
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106.bank reconciliation 银行存款余额调节表 U8G%YGMG.4
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107.balance sheet date 资产负债表日 W<