61.assessed level of material misstatement risk 重大错报风险的评估水平 _&]B
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62.simall business 小规模企业 \Y?ByY
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63.accounting system 会计系统 9=-d/y?
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64.test of control 控制测试 ~EV7E
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65.walk-through test 穿行测试 DbL=2
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66.communication 沟通 IM^K]$q$47
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67.flow chart 流程图 gM5`UH|
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68.reperformance of internal control 重新执行 m\XgvpvrP
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69.audit evidence 审计证据 &~6W!w
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70.substantive procedures 实质性程序 oX;D|8f
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71.assertions 认定 (|*CVI;
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72.esistence 存在 }8zw| (GR,
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73.occurrence 发生 Z0(}doh
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74.completeness 完整性 H J8rb
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75.rights and obligations 权利和义务 |KC!6<}T~9
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76.valuation and allocation 计价和分摊 9/@7NNKJ
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77.cutoff 截止 !:N&tuJEv
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78.accuracy 准确性 Q;'{~! =
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79.classification 分类 `L.
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80.inspection 检查 qZcRK9l]F1
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81.supervision of counting 监盘 y1FE +EX[
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82.observation 观察 g~A~|di|
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83.confirmation 函证 kt0ma/QpP
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84.computation 计算 JxV0y
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85.analytical procedures 分析程序 c^?+"7oO0
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86.vouch 核对 lV*dQwa?i
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87.trace 追查 D=0^"7K
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88.audit sampling 审计抽样 {Y(# <UDM
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89.error 误差 f\{ynC2m
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90.expected error 预期误差 T08SG
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91.population 总体 i
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92.sampling risk 抽样风险 V=?qU&r<+
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93.non- sampling risk 非抽样风险 CBVL/pxy
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94.sampling unit 抽样单位 W{1"
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95.statistical sampling 统计抽样 A0@E^bG
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96.tolerable error 可容忍误差 ^_Ap?zn
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97.the risk of under reliance 信赖不足风险 +'@j~\>^yJ
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98.the risk of over reliance 信赖过度风险 p /x]
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99.the risk of incorrect rejection 误拒风险 JSAbh\Mq6
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100. the risk of incorrect acceptance 误受风险 a
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101.working trial balance 试算平衡表 fGz++;b<S
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102.index and cross-referencing 索引和交叉索引 d
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103.cash receipt 现金收入 kW!`vQm~
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104.cash disbursement 现金支出 A'=,q
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105.bank statement 银行对账单 9bxBm
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106.bank reconciliation 银行存款余额调节表 Wj}PtQ%lp/
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107.balance sheet date 资产负债表日 'PBuf:9lN
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108.net realizable value 可变现净值 !=f$
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109.storeroom 仓库 %!v
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