61.assessed level of material misstatement risk 重大错报风险的评估水平 $M:4\E5(
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62.simall business 小规模企业 f]@[4<N y
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63.accounting system 会计系统 ?7rmw
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64.test of control 控制测试 ;g;,%jdCS
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65.walk-through test 穿行测试 KUl
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66.communication 沟通 h$#4ebp
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67.flow chart 流程图 VZ9e~){xA
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68.reperformance of internal control 重新执行 )W_ Y3M,
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69.audit evidence 审计证据 DzX6U[=
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70.substantive procedures 实质性程序 aufcd57
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71.assertions 认定 LH?gJ8`
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72.esistence 存在 ^*$WZMMJ1
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73.occurrence 发生 I(iGs I
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74.completeness 完整性 \kua9bK
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75.rights and obligations 权利和义务 *YiD B?Si
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76.valuation and allocation 计价和分摊 VC_3 ll]vr
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77.cutoff 截止 jS5t?0
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78.accuracy 准确性 _zVbqRHlw
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79.classification 分类 DcFV^8O&
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80.inspection 检查 B8
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81.supervision of counting 监盘 7@e[:>e
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82.observation 观察 ^YB\\a9
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83.confirmation 函证 T8M[eSbZ
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84.computation 计算 R, (+NT$
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85.analytical procedures 分析程序 s]V{}bY`
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86.vouch 核对 *(XgUJq+
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87.trace 追查 * Kp ^al
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88.audit sampling 审计抽样 G1n>@Y'j''
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89.error 误差 #!F8n` C-
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90.expected error 预期误差 'KW+Rr~tZn
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91.population 总体 3 `C3+
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92.sampling risk 抽样风险 _tg3%X]
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93.non- sampling risk 非抽样风险 5
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94.sampling unit 抽样单位 L52z
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 0$dY;,Q .
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97.the risk of under reliance 信赖不足风险 0^tJX1L
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98.the risk of over reliance 信赖过度风险 &`9bGO
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99.the risk of incorrect rejection 误拒风险 BM}a?nnoc
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100. the risk of incorrect acceptance 误受风险 @rDv
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101.working trial balance 试算平衡表 E<.{
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102.index and cross-referencing 索引和交叉索引 DW;.R<
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103.cash receipt 现金收入 i\c^h;wX
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104.cash disbursement 现金支出 8B(Q7Qj
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105.bank statement 银行对账单 U1@P/
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106.bank reconciliation 银行存款余额调节表 085 ^!AZ
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107.balance sheet date 资产负债表日 WW
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108.net realizable value 可变现净值 l'X?S(fiV
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109.storeroom 仓库 m_Y}>
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110.sale invoice 销售发票 ), x3tTR
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111.price list 价目表 N_~Wu
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112.positive confirmation request 积极式询证函 PfMOc+ q
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113.negative confirmation request 消极式询证函 I5 7<