61.assessed level of material misstatement risk 重大错报风险的评估水平 (
b25g!
62.simall business 小规模企业 M(X
_I`\E
63.accounting system 会计系统 z; GQnAG@
64.test of control 控制测试 f-%M~:
65.walk-through test 穿行测试 sfF ~k-
66.communication 沟通 s%)f<3=a
67.flow chart 流程图 ifDWN*k6
68.reperformance of internal control 重新执行 *yBVZD|?H
69.audit evidence 审计证据 VbX P7bZ
70.substantive procedures 实质性程序 BH:A]#_{
71.assertions 认定 ddQ+EY@!
72.esistence 存在 u)oAQ<
w
73.occurrence 发生 $d<NN2
74.completeness 完整性 OZ&/&?!XE
75.rights and obligations 权利和义务 P:{Aqn~zR
76.valuation and allocation 计价和分摊 kL8rqv^
77.cutoff 截止 Am,{Fj
78.accuracy 准确性 <6UXk[y
79.classification 分类 f,G*e367:
80.inspection 检查 4*X Nk;Dx
81.supervision of counting 监盘 #9,8{ O"
82.observation 观察 0'o[2,
83.confirmation 函证 3](hMk,}
84.computation 计算 Rqe.=+Qs
85.analytical procedures 分析程序 [F6)Z[uG
86.vouch 核对 +ktv:d
87.trace 追查 3x~7N
88.audit sampling 审计抽样 Ci`o;KVj
89.error 误差 2u
j
.*
90.expected error 预期误差 _vTr?jjfK
91.population 总体 T5:Q_o]
92.sampling risk 抽样风险 eoiz]L
93.non- sampling risk 非抽样风险 {H)7K.hQN
94.sampling unit 抽样单位 orjtwF>^
95.statistical sampling 统计抽样 HV a9b;
96.tolerable error 可容忍误差 $@PruY3[
97.the risk of under reliance 信赖不足风险 }#ink4dK:
98.the risk of over reliance 信赖过度风险 u}du@Aq
99.the risk of incorrect rejection 误拒风险 N<
Sl88+U
100. the risk of incorrect acceptance 误受风险 tVG;A&\,6
101.working trial balance 试算平衡表 5}%R
102.index and cross-referencing 索引和交叉索引 ;@Zuet
103.cash receipt 现金收入 gmVN(K}SR5
104.cash disbursement 现金支出 z/\OtYz
105.bank statement 银行对账单 URb8[~dR:
106.bank reconciliation 银行存款余额调节表 \c2x
udU
107.balance sheet date 资产负债表日 ,
>7PG2
a
108.net realizable value 可变现净值 %9cT#9!7
109.storeroom 仓库 z"f@iJX?2
110.sale invoice 销售发票 k[f2`o=
111.price list 价目表 u8c@q'_
112.positive confirmation request 积极式询证函 'KH+e#?Ar
113.negative confirmation request 消极式询证函 "^&H9