61.assessed level of material misstatement risk 重大错报风险的评估水平 WnGi;AGH=1
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62.simall business 小规模企业 [&P@0Fn
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63.accounting system 会计系统 &2%|
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64.test of control 控制测试 feS$)H9-
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65.walk-through test 穿行测试 k$5l
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66.communication 沟通 m<#^c?u
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67.flow chart 流程图 t@R n#(~"
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68.reperformance of internal control 重新执行 lq.]@zlSO
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69.audit evidence 审计证据 I
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70.substantive procedures 实质性程序 I.C
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71.assertions 认定 ?Hdu=+ZV
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72.esistence 存在 }'}n~cA.{
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73.occurrence 发生 yMyvX_UNI
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74.completeness 完整性 <L*`WO]\l
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75.rights and obligations 权利和义务 p<\!{5:
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76.valuation and allocation 计价和分摊 B#IUSHC
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77.cutoff 截止 )l!
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78.accuracy 准确性 nC[aEZ7
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79.classification 分类 \}4*}Lr
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80.inspection 检查 S,5>/'fy0
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81.supervision of counting 监盘 LauGT* z!
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82.observation 观察 .Mb0++% W
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83.confirmation 函证 /TPtPq<7:#
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84.computation 计算 JF~9efWe>
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85.analytical procedures 分析程序 "P|n'Mx
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86.vouch 核对 5y
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87.trace 追查 ;a>u7rw
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88.audit sampling 审计抽样 QnP3U
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89.error 误差 9M($_2,44
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90.expected error 预期误差 %GY'pQz
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91.population 总体 j%y{d(Q4
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92.sampling risk 抽样风险 K, !
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93.non- sampling risk 非抽样风险 Pf,@U'f|
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94.sampling unit 抽样单位 RjvW*'2G
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95.statistical sampling 统计抽样 iKd+AzT
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96.tolerable error 可容忍误差 -3)jUzD
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97.the risk of under reliance 信赖不足风险 y2jw3R
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 TvDC4tm-:
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100. the risk of incorrect acceptance 误受风险 {]}94T~/k
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101.working trial balance 试算平衡表 yj_> G
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102.index and cross-referencing 索引和交叉索引 *n E
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103.cash receipt 现金收入 DZC@^k \E
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104.cash disbursement 现金支出 n }A!a
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105.bank statement 银行对账单 rqmb<#
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106.bank reconciliation 银行存款余额调节表 4%ooJi|)
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107.balance sheet date 资产负债表日 "EMW'>&m