61.assessed level of material misstatement risk 重大错报风险的评估水平 bbN%$/d
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62.simall business 小规模企业 %J7UP4
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63.accounting system 会计系统 9lzQ\}
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64.test of control 控制测试 $dg9z}D
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65.walk-through test 穿行测试 EbK0j?
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66.communication 沟通 mY-hN|
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67.flow chart 流程图
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68.reperformance of internal control 重新执行 ^twivNB
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69.audit evidence 审计证据 ]\c,BWC@e
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70.substantive procedures 实质性程序 AHbZQulC
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71.assertions 认定 Jfhk@27T
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72.esistence 存在 !]koSw}
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73.occurrence 发生 `:|@Zln
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74.completeness 完整性 -"TR\/
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75.rights and obligations 权利和义务 grom\
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76.valuation and allocation 计价和分摊 E4%j.
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77.cutoff 截止 &1^%Nxu1
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78.accuracy 准确性 <PD?f/4 /
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79.classification 分类 vZAv_8S)
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80.inspection 检查 MZ4c{@Tg
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81.supervision of counting 监盘 FQsUm?ac:
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82.observation 观察 0D&> Gyc*0
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83.confirmation 函证 V%i
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84.computation 计算 zqySm)o]
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85.analytical procedures 分析程序 Kuw^qX"
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86.vouch 核对 \Ad7
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87.trace 追查 7(k^a)~PL
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88.audit sampling 审计抽样 d j5hv~
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89.error 误差 WrGK \Vw[
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90.expected error 预期误差 k3Cz9Vt%
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91.population 总体 4vZ4/#(x
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92.sampling risk 抽样风险 YlK7;yrq(
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93.non- sampling risk 非抽样风险 J
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94.sampling unit 抽样单位 )]6hy9<
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95.statistical sampling 统计抽样 H
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96.tolerable error 可容忍误差 wTq{ sW&
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97.the risk of under reliance 信赖不足风险 l$Gl'R>>*
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98.the risk of over reliance 信赖过度风险 db72W
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99.the risk of incorrect rejection 误拒风险 Zk-~a
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100. the risk of incorrect acceptance 误受风险 *A}WP_Z
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101.working trial balance 试算平衡表 :%rS
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102.index and cross-referencing 索引和交叉索引 P87#
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103.cash receipt 现金收入 f>9s!Hpu_
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104.cash disbursement 现金支出 wVl+]zB
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105.bank statement 银行对账单 @\P4/+"9
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106.bank reconciliation 银行存款余额调节表 %ati7{2!
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107.balance sheet date 资产负债表日 .i"W8~<e
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108.net realizable value 可变现净值 9/ovKpY
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109.storeroom 仓库 ^_+XDO
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