61.assessed level of material misstatement risk 重大错报风险的评估水平 >x1?t
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62.simall business 小规模企业 lGN{1djT
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63.accounting system 会计系统 &FzZpH
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64.test of control 控制测试 [RUYH5>Ik
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65.walk-through test 穿行测试 .\ces2,
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66.communication 沟通 *1b)Va8v*
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67.flow chart 流程图 [[0u|`T/
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68.reperformance of internal control 重新执行 PeB7Q=d)K1
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69.audit evidence 审计证据 |`6*~ci
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70.substantive procedures 实质性程序 O9 [Dae{i
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71.assertions 认定 r5aOQ
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72.esistence 存在 5"9!kZ(<
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73.occurrence 发生 <-m[0zgq
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74.completeness 完整性 A^"( VaK
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75.rights and obligations 权利和义务 p!3!&
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76.valuation and allocation 计价和分摊 6` @4i'.
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77.cutoff 截止 .+ g8zbD4
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78.accuracy 准确性 5ki<1{aVtZ
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79.classification 分类 Z]1jg>")
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80.inspection 检查 $UGX vCR
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81.supervision of counting 监盘 "xKykSk
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82.observation 观察 I7q}<"`
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83.confirmation 函证 fC$(l@O?
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84.computation 计算 wXnluE
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85.analytical procedures 分析程序 ||t"}Y
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86.vouch 核对 Y<0R5rO
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87.trace 追查 9(
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88.audit sampling 审计抽样 eQqx0+-0c
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89.error 误差 soXIPf
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90.expected error 预期误差 sV`!4
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91.population 总体 AeN$AqQd/
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92.sampling risk 抽样风险 I@/+=
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93.non- sampling risk 非抽样风险 lqoJ2JMy
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94.sampling unit 抽样单位 M6o"|\
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95.statistical sampling 统计抽样 A,;V|jv9
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96.tolerable error 可容忍误差 6=o'.03\f
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97.the risk of under reliance 信赖不足风险 qRnD{g|{1
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98.the risk of over reliance 信赖过度风险 O4.`N?Xq
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99.the risk of incorrect rejection 误拒风险 MGU%"7i'}
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100. the risk of incorrect acceptance 误受风险 9O2??N7f
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101.working trial balance 试算平衡表 JULns#tx}
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102.index and cross-referencing 索引和交叉索引 ]]^eIjg>a6
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103.cash receipt 现金收入 a*(,ydF|L
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104.cash disbursement 现金支出 <tx`#,
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105.bank statement 银行对账单 a
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 dn}'B%
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108.net realizable value 可变现净值 ')#!M\1,HQ
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109.storeroom 仓库 I92orr1
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110.sale invoice 销售发票 VSLi{=#
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111.price list 价目表 3 =-XA2zJ
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112.positive confirmation request 积极式询证函 !l5&