61.assessed level of material misstatement risk 重大错报风险的评估水平 1q!JpC^
62.simall business 小规模企业 e^@/ Bm+B
63.accounting system 会计系统 7[-jr;v
64.test of control 控制测试 a{ h(BI^~
65.walk-through test 穿行测试 `~(C\+gUp
66.communication 沟通 yvxC/Jo
4
67.flow chart 流程图 =&fBmV
68.reperformance of internal control 重新执行 5Ag>,>kJ6
69.audit evidence 审计证据 W4CI=94
70.substantive procedures 实质性程序 1V`]sfRK
71.assertions 认定 <LW|m7
72.esistence 存在 {K'SOh H4?
73.occurrence 发生 81_3{OrE<
74.completeness 完整性 bq4H4? j
75.rights and obligations 权利和义务 b,a\`% m}
76.valuation and allocation 计价和分摊 ZZC=
7FB
77.cutoff 截止 u,F d[[t
78.accuracy 准确性 P:k(=CzZ@J
79.classification 分类 G
7)D+],{Y
80.inspection 检查 ~,e!t.339
81.supervision of counting 监盘
A! k}
82.observation 观察 [6S"iNiyKT
83.confirmation 函证 =X X_C nn
84.computation 计算 BHmA*3?
85.analytical procedures 分析程序 @` .u"@
86.vouch 核对 eq/5$b(
87.trace 追查 1|w,Z+/
88.audit sampling 审计抽样 %FFw!e Vi
89.error 误差 ):78 GVp
90.expected error 预期误差
3r em"M
91.population 总体 d L%E0o
92.sampling risk 抽样风险 ,
m|9L{
93.non- sampling risk 非抽样风险 |V 9%@
Y?
94.sampling unit 抽样单位 wH Z!t,g
95.statistical sampling 统计抽样
k7{fkl9|#
96.tolerable error 可容忍误差 !
T,7
97.the risk of under reliance 信赖不足风险 0]oQ08
98.the risk of over reliance 信赖过度风险 :=L[kzX
99.the risk of incorrect rejection 误拒风险 <vt^=QA'
100. the risk of incorrect acceptance 误受风险 MF\n@l X
101.working trial balance 试算平衡表 xYu~}kMu
102.index and cross-referencing 索引和交叉索引 =w A< F
103.cash receipt 现金收入 e3>Re
