61.assessed level of material misstatement risk 重大错报风险的评估水平 gKb0)4 AK
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62.simall business 小规模企业 [ij,RE7,T
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63.accounting system 会计系统 8<)$z?K
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64.test of control 控制测试 z]$j7 dp
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65.walk-through test 穿行测试 bn 4
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66.communication 沟通 ]Bb7(JX
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67.flow chart 流程图 R+$8w2#
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68.reperformance of internal control 重新执行 2N6=8Xy5K
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69.audit evidence 审计证据 i&@,5/'-_O
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70.substantive procedures 实质性程序 ? Ekq6uz\)
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71.assertions 认定 nY) .|\|i
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72.esistence 存在 ":d*dl
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73.occurrence 发生 ,bSVVT-b
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74.completeness 完整性 6;uBZ&g
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75.rights and obligations 权利和义务 2A$0CUMb
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76.valuation and allocation 计价和分摊 .~dEUt/|)
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77.cutoff 截止 +|nsu4t,<
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78.accuracy 准确性 }g,X5v?W
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79.classification 分类 W<gD6+=8
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80.inspection 检查 ?2~U2Ir]:
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81.supervision of counting 监盘 5|WOBOh>`&
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82.observation 观察 L/k40cEI^z
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83.confirmation 函证 p6blD-v
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84.computation 计算 8D~Dd!~P
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85.analytical procedures 分析程序 4 ROWz
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86.vouch 核对 ._BB+G
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87.trace 追查 h2}am:%mC
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88.audit sampling 审计抽样 x\;GoGsez
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89.error 误差 fle0c^ =
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90.expected error 预期误差 U5wTGv4S|
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91.population 总体 |\p5mh
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92.sampling risk 抽样风险 S^g]:Xh&
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93.non- sampling risk 非抽样风险 Ard
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94.sampling unit 抽样单位 l_sg)Vr/b
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95.statistical sampling 统计抽样 k*9%8yi_ U
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96.tolerable error 可容忍误差 n1`T#%e
= P8~n2V
97.the risk of under reliance 信赖不足风险 &@oq~j_7
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98.the risk of over reliance 信赖过度风险 >huq t|S*9
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99.the risk of incorrect rejection 误拒风险 1(F'~i|5
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100. the risk of incorrect acceptance 误受风险 _9qEZV
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101.working trial balance 试算平衡表 /op/g]O}
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102.index and cross-referencing 索引和交叉索引 c( 8W8R
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103.cash receipt 现金收入 %[+/>e/m
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104.cash disbursement 现金支出 6g5]=Q@U:
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105.bank statement 银行对账单 o[H\{a>
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106.bank reconciliation 银行存款余额调节表 ^8U6"O6|X
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