61.assessed level of material misstatement risk 重大错报风险的评估水平 WQyLf;!Lz
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62.simall business 小规模企业 HK\~Qnq
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63.accounting system 会计系统 F
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64.test of control 控制测试 X\EVTd)@
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65.walk-through test 穿行测试 `w
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66.communication 沟通 kKC9{^%)
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67.flow chart 流程图 lj+u@Z<xA
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68.reperformance of internal control 重新执行 ;XM{o:1Y[
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69.audit evidence 审计证据 *
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70.substantive procedures 实质性程序 T~QJO0
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71.assertions 认定 r.7$&BCng
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72.esistence 存在 @gY)8xMbA
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73.occurrence 发生 Xpzfm7CB/
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74.completeness 完整性 KYzv$oK
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75.rights and obligations 权利和义务 #o1=:PQaC
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76.valuation and allocation 计价和分摊 %*BlWk!Q
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77.cutoff 截止 J!5$,%v
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78.accuracy 准确性 RX/hz|
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79.classification 分类 lNSLs"x^
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80.inspection 检查 f^W;
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81.supervision of counting 监盘 '7O3/GDK
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82.observation 观察 5\z`-)
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83.confirmation 函证 ,v"YqD+GC5
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84.computation 计算 (o`{uj{!
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85.analytical procedures 分析程序 eM8}X[
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86.vouch 核对 !qG7V:6
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87.trace 追查 HTG%t/S
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88.audit sampling 审计抽样 EFz&N\2
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89.error 误差 -B +4+&{T
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90.expected error 预期误差 %7|9sQ:
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91.population 总体 @;"|@!l|
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92.sampling risk 抽样风险 4r4
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93.non- sampling risk 非抽样风险 kGl~GOB
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94.sampling unit 抽样单位 %^jMj2
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95.statistical sampling 统计抽样 5 aCgjA11
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96.tolerable error 可容忍误差 4%4 }5UYN
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97.the risk of under reliance 信赖不足风险 }~L.qG
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98.the risk of over reliance 信赖过度风险 6e|*E`I
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99.the risk of incorrect rejection 误拒风险 ?{ryGhb ~
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100. the risk of incorrect acceptance 误受风险 x
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101.working trial balance 试算平衡表 Vh4X%b$TV
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102.index and cross-referencing 索引和交叉索引 lNYt`xp
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103.cash receipt 现金收入
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104.cash disbursement 现金支出 cPlZXf
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105.bank statement 银行对账单 3ca (i/c
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106.bank reconciliation 银行存款余额调节表 C&(N
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107.balance sheet date 资产负债表日 9dx/hFA
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108.net realizable value 可变现净值 asppRL||
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109.storeroom 仓库 b0Ps5G\ u
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110.sale invoice 销售发票 uxr #QA
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111.price list 价目表 H&