61.assessed level of material misstatement risk 重大错报风险的评估水平 +2vcUy
3V-pLs|
62.simall business 小规模企业 yJ^}uw
^P[-HA|
63.accounting system 会计系统 VL\6U05Z
H]SnM'Y
64.test of control 控制测试 {9z EnVfg
$zJ.4NA
65.walk-through test 穿行测试 (*|hlD~
k?_Miqr
66.communication 沟通 "2 Kh2[K
+;vfn>^!b
67.flow chart 流程图 [g<JP~4]
#{0c01JZ
68.reperformance of internal control 重新执行 )#1@@\< ^T
8^O|Aa$IF:
69.audit evidence 审计证据 HH>]"mv
rwU[dqBRhc
70.substantive procedures 实质性程序 . uhP(
C,Ch6Ph
71.assertions 认定 rt f}4.
|W?x6]~.R
72.esistence 存在 y$!~</=b
4B) prQ3
73.occurrence 发生 5{{u #W%=
vrH/Z.WD
74.completeness 完整性 Oq[tgmf
q
K]Wk+
75.rights and obligations 权利和义务 m#Rll[
@@+\
76.valuation and allocation 计价和分摊 P>:"\I[
[&e}@!8O`
77.cutoff 截止 ucyxvhH^-
|Kb-oM&^#
78.accuracy 准确性 wL~
dZ!,J
Tc{r}y[)
79.classification 分类 9kTU|py
d]CRvzW
80.inspection 检查 h" j{B
tlc&Wx
81.supervision of counting 监盘 {eS!cZJ
7,Nd[
oL*7
82.observation 观察 w
J; y4
s<n5^Vxy
83.confirmation 函证 \!`*F:7]-
+[:}<^p?cG
84.computation 计算 =xg pr*
9^XT,2Wwf
85.analytical procedures 分析程序 YYN=`ST
j`(o
\Fd )
86.vouch 核对 *ZAue
.
$kg!XT{V
87.trace 追查 Jgb{Tl:r
T~_+\w
88.audit sampling 审计抽样 ^,@Rd\q
2UA h^i-^
89.error 误差 gFJd8#6t
FSC74N/
90.expected error 预期误差 [/6IEt3}B
C}%g(YRhb
91.population 总体 )~s(7
4`}
7\<#z|
92.sampling risk 抽样风险 q8`JRmt)H
.(`#q@73
93.non- sampling risk 非抽样风险 t\S}eoc
M{1't
94.sampling unit 抽样单位 %
?@PlQ
[{L4~(uU8
95.statistical sampling 统计抽样 nTyKZ(#u
nz~3o
96.tolerable error 可容忍误差 ',v
-&1R
?FxxH*>"
97.the risk of under reliance 信赖不足风险 *ix&"|h
|s+y]3-_
98.the risk of over reliance 信赖过度风险 z1*8 5?
vaW,O/F
99.the risk of incorrect rejection 误拒风险 &dH/V-te
[YLaRr
100. the risk of incorrect acceptance 误受风险 ">j}!n
8J
m6bAvy]3<t
101.working trial balance 试算平衡表 [g`P(?
+m^ gj:yL
102.index and cross-referencing 索引和交叉索引 9m/v^
+' QX`
103.cash receipt 现金收入 `,3;#.[D
$<OX\f%
104.cash disbursement 现金支出 $_onSYWr
:dc>\kUIv
105.bank statement 银行对账单 P|Dw+lQj
mR)Xq=
106.bank reconciliation 银行存款余额调节表 [2"a~o\
(Z fY/
107.balance sheet date 资产负债表日 z1{kZk
>,yE;zuw
108.net realizable value 可变现净值 %4*-BCP
olB?"M=H
109.storeroom 仓库 5
B<