61.assessed level of material misstatement risk 重大错报风险的评估水平 U%w-/!p
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62.simall business 小规模企业 mnu7Y([2>
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63.accounting system 会计系统 xwK<f6H!y
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64.test of control 控制测试 ly,d =
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65.walk-through test 穿行测试 FA4bv9:hi
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66.communication 沟通 YW/Ye
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67.flow chart 流程图 <=19KSGFt
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68.reperformance of internal control 重新执行 mjy%xzVr6^
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69.audit evidence 审计证据 <niHJ
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70.substantive procedures 实质性程序 eJ7A.O
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71.assertions 认定 nM}X1^PiK"
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72.esistence 存在 <M+ZlF-`
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73.occurrence 发生 LZ\}Kgi(!T
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74.completeness 完整性 UXIq>[2Z1
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75.rights and obligations 权利和义务 .&}}ro48
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76.valuation and allocation 计价和分摊 M[TgNWl/[
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77.cutoff 截止 v?d~H`L
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78.accuracy 准确性 Fz>J7(Y.j
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79.classification 分类 6ng
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80.inspection 检查 ze,HNFg@>
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81.supervision of counting 监盘 4y)"IOd#|
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82.observation 观察 i:{a-Bd
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83.confirmation 函证 !:e}d+F
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84.computation 计算 ,{:5Z:<|
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85.analytical procedures 分析程序 B6=8cf"i
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86.vouch 核对 qZA?M=NT?
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87.trace 追查 JH<q7Y6!y
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88.audit sampling 审计抽样 :5h&f
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89.error 误差 gpE5ua&
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90.expected error 预期误差 _=4Dh/Dv
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91.population 总体 "C}nS=]8m
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92.sampling risk 抽样风险 7nIg3s%
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93.non- sampling risk 非抽样风险 WWq)CwR
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94.sampling unit 抽样单位 Y@#~8\_
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 1z[WJ}$u
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97.the risk of under reliance 信赖不足风险 :
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98.the risk of over reliance 信赖过度风险 }5DyNfZ]+0
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99.the risk of incorrect rejection 误拒风险 Ct
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100. the risk of incorrect acceptance 误受风险 )"j_NlO
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101.working trial balance 试算平衡表 HykJ}ezX4
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102.index and cross-referencing 索引和交叉索引 QE-t v00
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103.cash receipt 现金收入 ^@L
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104.cash disbursement 现金支出 63F0Za}h
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105.bank statement 银行对账单 ]iPTB
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 t{x&|%u
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108.net realizable value 可变现净值 bpKb<c
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109.storeroom 仓库 )RA7Y}e|m
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110.sale invoice 销售发票 zb:p,T@5
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