61.assessed level of material misstatement risk 重大错报风险的评估水平 u1_NC;
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62.simall business 小规模企业 R#Hz%/:|A
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63.accounting system 会计系统 VfJdCg_
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64.test of control 控制测试 spv'r!*\ed
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65.walk-through test 穿行测试 95hdQ<W
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66.communication 沟通 ;0]s:0WD0P
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67.flow chart 流程图 ]:F?k#c
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68.reperformance of internal control 重新执行 I=}pT50~9
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69.audit evidence 审计证据 5qQ\ H}
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70.substantive procedures 实质性程序 73>Hzpv0
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71.assertions 认定 WiCJhVF3
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72.esistence 存在 ]8ob`F`m,
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73.occurrence 发生 Jqgo\r%`
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74.completeness 完整性 H|/U0;s
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75.rights and obligations 权利和义务 Q"b62+03
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76.valuation and allocation 计价和分摊 >'|Wrz67Z
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77.cutoff 截止 $qy ST
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78.accuracy 准确性 cHk ?$
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79.classification 分类 5Int,SX
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80.inspection 检查 `} :~,E
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81.supervision of counting 监盘 zTS#o#`!\
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82.observation 观察 8u4Fag Q,
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83.confirmation 函证 muKCCWy#
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84.computation 计算 gWpG-RL0
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85.analytical procedures 分析程序 TxXX}6
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86.vouch 核对 ?_+8K`B
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87.trace 追查 e]@R'oM?#`
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88.audit sampling 审计抽样 `}|$eF&
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89.error 误差 (|U|>@
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90.expected error 预期误差 ]aTF0 R
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91.population 总体 gzeTBlXg
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92.sampling risk 抽样风险 ry!0~ir
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93.non- sampling risk 非抽样风险 gtlyQ
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94.sampling unit 抽样单位 yy#4DYht
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95.statistical sampling 统计抽样 ?Q G?F9?
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96.tolerable error 可容忍误差 Z@ZSn0
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97.the risk of under reliance 信赖不足风险 &JHqUVs^
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98.the risk of over reliance 信赖过度风险 `=JGlN7
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99.the risk of incorrect rejection 误拒风险 8lfKlXR78
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100. the risk of incorrect acceptance 误受风险 >{@:p`*
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101.working trial balance 试算平衡表 k$v8cE
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102.index and cross-referencing 索引和交叉索引 PWbi`qF)r
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103.cash receipt 现金收入 a0=>@?
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