61.assessed level of material misstatement risk 重大错报风险的评估水平 1{+Ni{
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62.simall business 小规模企业 kKVq,41'
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63.accounting system 会计系统 di6A.N5A
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64.test of control 控制测试 <_""4
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65.walk-through test 穿行测试 /IVw}:G
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66.communication 沟通 7<{Zq8)
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67.flow chart 流程图 &..![,)w^!
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68.reperformance of internal control 重新执行 /B!"\0G/,
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69.audit evidence 审计证据 "z^Ysvw&~
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70.substantive procedures 实质性程序 ;D]TPBE
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71.assertions 认定 NVFAmX.Z:
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72.esistence 存在 FQi"OZHq
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73.occurrence 发生 w`1qx;/!
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74.completeness 完整性 ?MeP<5\A
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75.rights and obligations 权利和义务 Xu
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76.valuation and allocation 计价和分摊 l;Zc[6
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77.cutoff 截止 sr#,S(p
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78.accuracy 准确性 F5L/7j<}
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79.classification 分类 ika{>hbH
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80.inspection 检查 & A9psc(,&
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81.supervision of counting 监盘 ~2A<fL,-
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82.observation 观察 x)#k$QU
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83.confirmation 函证 |#5JI#,vX
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84.computation 计算 N!RyncJ
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85.analytical procedures 分析程序 @b!fs
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86.vouch 核对 jy@}$g{
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87.trace 追查 6mdJ
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88.audit sampling 审计抽样 cx_"{`+e
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89.error 误差 "cJ5Fd:*
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90.expected error 预期误差 .M:,pw"S]
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91.population 总体 #3u8BLy$Q
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92.sampling risk 抽样风险 y''? yr
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93.non- sampling risk 非抽样风险 >47,Hq:2
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94.sampling unit 抽样单位 SCxzT}#J
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95.statistical sampling 统计抽样 t4s}w$4
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96.tolerable error 可容忍误差 P!bm$h*3?
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97.the risk of under reliance 信赖不足风险 =t)eT0
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98.the risk of over reliance 信赖过度风险 AS;{O>}54
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99.the risk of incorrect rejection 误拒风险 YVW!u6W'[6
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100. the risk of incorrect acceptance 误受风险 ]s,T`
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101.working trial balance 试算平衡表 6dq U4
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102.index and cross-referencing 索引和交叉索引 "t_] Qu6
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103.cash receipt 现金收入 3v0)oK
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104.cash disbursement 现金支出 p3x(:=
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105.bank statement 银行对账单 &