61.assessed level of material misstatement risk 重大错报风险的评估水平 i3Bpim.
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62.simall business 小规模企业 G%;>_E
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63.accounting system 会计系统 =QbOvIq
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64.test of control 控制测试 VB#&`]rdo
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65.walk-through test 穿行测试 u'Q82l&Y
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66.communication 沟通 _ DT,iF*6
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67.flow chart 流程图 H{,1-&>|
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68.reperformance of internal control 重新执行 M
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69.audit evidence 审计证据 HLG5SS7
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70.substantive procedures 实质性程序 qNP)oU92
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71.assertions 认定 S50}]5K
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72.esistence 存在 e&U$;
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73.occurrence 发生 VHMQY*lk
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74.completeness 完整性 *PV"&cx
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75.rights and obligations 权利和义务 [fV"tf;
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76.valuation and allocation 计价和分摊 -N wic|
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77.cutoff 截止 {wj%WSQj/y
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78.accuracy 准确性 eOF*|9
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79.classification 分类 v[{7\Hha
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80.inspection 检查 <!XunXh
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81.supervision of counting 监盘
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82.observation 观察 T 4p}5ew'
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83.confirmation 函证 `[(XZhN
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84.computation 计算 <N$ Hb2b
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85.analytical procedures 分析程序 0F%8d@Y2
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86.vouch 核对 u/6if9B
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87.trace 追查 2w8cJadT'p
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88.audit sampling 审计抽样 f<VK\%M
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89.error 误差 Ao}<a1
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90.expected error 预期误差 7x>^ip"7
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91.population 总体 Fj~suZ`
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92.sampling risk 抽样风险 KB|mtsi
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93.non- sampling risk 非抽样风险 ;hO6 p
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94.sampling unit 抽样单位 uGb+ *tD
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95.statistical sampling 统计抽样 6)*fr'P
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96.tolerable error 可容忍误差 g`S;xs
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97.the risk of under reliance 信赖不足风险 ]bh%pn
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98.the risk of over reliance 信赖过度风险 pgh(~[
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99.the risk of incorrect rejection 误拒风险 WA43}CyAe
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100. the risk of incorrect acceptance 误受风险 OzrIiahz/
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101.working trial balance 试算平衡表 y-nv#Ejr
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102.index and cross-referencing 索引和交叉索引 l`N#~<.
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103.cash receipt 现金收入 S%}G 8Ty
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104.cash disbursement 现金支出 \|QB;7u
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105.bank statement 银行对账单 9GCK3
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106.bank reconciliation 银行存款余额调节表 c(
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107.balance sheet date 资产负债表日 D|)_c1g
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108.net realizable value 可变现净值 *w(n%f
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109.storeroom 仓库 :qbU@)p*
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110.sale invoice 销售发票 5wx~QV=Hh
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111.price list 价目表 m=@xZw<
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112.positive confirmation request 积极式询证函 *izCXfW7
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113.negative confirmation request 消极式询证函 H i8V=+
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