61.assessed level of material misstatement risk 重大错报风险的评估水平 =4x-x nA
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62.simall business 小规模企业 KkHlMwv
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63.accounting system 会计系统 Y7yzM1?t
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64.test of control 控制测试 /z(
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65.walk-through test 穿行测试 rHtX4;f+><
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66.communication 沟通 {O[ !*+O
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67.flow chart 流程图 piiO5fK
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68.reperformance of internal control 重新执行 SR\$ fmo
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69.audit evidence 审计证据 RKz _GEH)
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70.substantive procedures 实质性程序 R2[
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71.assertions 认定 <gr2k8m6$
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72.esistence 存在 y\[GS2nTX
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73.occurrence 发生 ]jJ4\O`
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74.completeness 完整性 Z@:R'u2Lk
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75.rights and obligations 权利和义务 SB!m&;Tb
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76.valuation and allocation 计价和分摊 d e~3:
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77.cutoff 截止 P~*v}A
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78.accuracy 准确性 #*K!@X
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79.classification 分类 :!g zx n
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80.inspection 检查 o)6
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81.supervision of counting 监盘 b(gcnSzM2
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82.observation 观察 iJK rNRj
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83.confirmation 函证 o!t1EPJE*
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84.computation 计算 nnO@$T
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85.analytical procedures 分析程序 &($Zs'X
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86.vouch 核对 [Z?vC
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87.trace 追查 y0XI?Wr
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88.audit sampling 审计抽样 oWc
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89.error 误差 0<S(zva7([
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90.expected error 预期误差 &U/~*{
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91.population 总体 tlFc+3
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92.sampling risk 抽样风险 ;42D+q=s
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93.non- sampling risk 非抽样风险 "ae55ft//
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94.sampling unit 抽样单位 Kq0hT4w
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95.statistical sampling 统计抽样 )p;gm`42oY
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96.tolerable error 可容忍误差 @V-CG!
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97.the risk of under reliance 信赖不足风险 N6<23kYM
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98.the risk of over reliance 信赖过度风险 rzqUI*4%
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99.the risk of incorrect rejection 误拒风险 [0e]zy
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100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 ptuW}"F
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102.index and cross-referencing 索引和交叉索引 J=U7m@))Y#
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103.cash receipt 现金收入 *WgP+"h
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104.cash disbursement 现金支出 !<2*B^
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105.bank statement 银行对账单 Z
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106.bank reconciliation 银行存款余额调节表 &,&oTd.
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107.balance sheet date 资产负债表日 q&
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108.net realizable value 可变现净值 }H,A
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109.storeroom 仓库 {_/6,22j(V
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110.sale invoice 销售发票 s}9aZ
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111.price list 价目表 xI~\15PhG
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112.positive confirmation request 积极式询证函 7F'61}qL
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113.negative confirmation request 消极式询证函 M=N`&m