61.assessed level of material misstatement risk 重大错报风险的评估水平 W M` 3QJb
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62.simall business 小规模企业 L~-/'+
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63.accounting system 会计系统 7bk77`qWr
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64.test of control 控制测试 wv\K
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65.walk-through test 穿行测试 0:
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66.communication 沟通 aSvv(iV
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67.flow chart 流程图 {o5|(^l
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68.reperformance of internal control 重新执行 Vt(Wy
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69.audit evidence 审计证据 ]5jS6@Vl*
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70.substantive procedures 实质性程序 f~T7?D0u}N
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71.assertions 认定 9^W7i]-Z
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72.esistence 存在 v']_)
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73.occurrence 发生 (O{OQk;CF
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74.completeness 完整性 ;:
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75.rights and obligations 权利和义务 It[51NMal
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76.valuation and allocation 计价和分摊 RFL*
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77.cutoff 截止 i8V\ x> 9
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78.accuracy 准确性 q13fmK(n-5
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79.classification 分类 6p4BsWPx
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80.inspection 检查 MvpJ0Y (
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81.supervision of counting 监盘 rP4T;Clout
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82.observation 观察 Ax&!Nz+?
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83.confirmation 函证 LG&BWs!
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84.computation 计算 D!~ Y"4<
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85.analytical procedures 分析程序 8TFQ%jv
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86.vouch 核对 eLSzGbKf
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87.trace 追查 D`JBK?~
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88.audit sampling 审计抽样 G1z*e.+y
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89.error 误差 XL n9NBT4K
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90.expected error 预期误差 n{;Q"\*Sg
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91.population 总体
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92.sampling risk 抽样风险 _iJ~O1qx,w
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93.non- sampling risk 非抽样风险 r"
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94.sampling unit 抽样单位 gyvrQ, u
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95.statistical sampling 统计抽样 UGPDwgq\v
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96.tolerable error 可容忍误差 Ks%0!X?3q
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97.the risk of under reliance 信赖不足风险 >1sa*Wf
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98.the risk of over reliance 信赖过度风险 4`,(*igEv
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99.the risk of incorrect rejection 误拒风险 z;qDl%AF
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100. the risk of incorrect acceptance 误受风险 ZQfxlzj+X
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101.working trial balance 试算平衡表 }9
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102.index and cross-referencing 索引和交叉索引 Yj&