61.assessed level of material misstatement risk 重大错报风险的评估水平 q80S[au
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62.simall business 小规模企业 2lL,zFAq
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63.accounting system 会计系统 E( us'9c
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64.test of control 控制测试 s,a}?W
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65.walk-through test 穿行测试 5U_H>oD
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66.communication 沟通 1Bxmm#
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67.flow chart 流程图 )Ud-}* g
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68.reperformance of internal control 重新执行 tGB@$UmfU
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69.audit evidence 审计证据 5q"ON)x
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70.substantive procedures 实质性程序 l }XU5
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71.assertions 认定 XD"_Iq!
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72.esistence 存在 u4Em%:Xj
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73.occurrence 发生 %'0TXr$
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74.completeness 完整性 "vtCTl~t
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75.rights and obligations 权利和义务 klUQkz |<a
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76.valuation and allocation 计价和分摊 H(Eh c
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77.cutoff 截止 zSb PW6U
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78.accuracy 准确性 pKi& [
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79.classification 分类 )?wJF<[_#
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80.inspection 检查 A=Ss6-Je
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81.supervision of counting 监盘 KN-
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82.observation 观察 | [>UH
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83.confirmation 函证 h,"4SSL
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84.computation 计算 XkyKBg-
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85.analytical procedures 分析程序 |^@dFOz
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86.vouch 核对 o6//IOZ
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87.trace 追查 0T46sm r
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88.audit sampling 审计抽样 puT'y
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89.error 误差 6d+p7x
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90.expected error 预期误差 2<}NB?f`N
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91.population 总体 B 2ec@]uD`
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92.sampling risk 抽样风险 @_z4tUP
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93.non- sampling risk 非抽样风险 A2|Ud_
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94.sampling unit 抽样单位 ;D$)P7k6
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95.statistical sampling 统计抽样 : "1XPr
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96.tolerable error 可容忍误差 Y/7 $1k
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97.the risk of under reliance 信赖不足风险 NB<A>baL*
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98.the risk of over reliance 信赖过度风险 rylzcN9RM$
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99.the risk of incorrect rejection 误拒风险 XU"~h64]
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100. the risk of incorrect acceptance 误受风险 YQY%M>F@d%
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101.working trial balance 试算平衡表 [}&Sxgv
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102.index and cross-referencing 索引和交叉索引 \
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103.cash receipt 现金收入 RSo&