61.assessed level of material misstatement risk 重大错报风险的评估水平 =iE)vY,?"}
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62.simall business 小规模企业 </23* n]
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63.accounting system 会计系统
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64.test of control 控制测试 o3a%u(
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65.walk-through test 穿行测试 7x)32f"
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66.communication 沟通 x(y=.4Yf+
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67.flow chart 流程图 ##/ l
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68.reperformance of internal control 重新执行 T,5(JP(h3
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69.audit evidence 审计证据 T)*tCp]
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70.substantive procedures 实质性程序 nVGWJ3
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71.assertions 认定 JJu}Ed_
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72.esistence 存在 JeU1r-i
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73.occurrence 发生 ZG1 {"J/z
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74.completeness 完整性 [<IJ{yfx
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75.rights and obligations 权利和义务 89a`WV@}
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76.valuation and allocation 计价和分摊 qaEWK0
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77.cutoff 截止 tz_WxOQ0
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78.accuracy 准确性 7` IO mTk
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79.classification 分类 jn#Ok@tZ
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80.inspection 检查 f4&k48Ds
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81.supervision of counting 监盘 onF?;>[
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82.observation 观察 5c
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83.confirmation 函证 1zc-$B`t
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84.computation 计算 J3AS"+]
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85.analytical procedures 分析程序 &z%DX
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86.vouch 核对 W0KSLxM
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87.trace 追查 _43 :1!os
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88.audit sampling 审计抽样 7"$9js 2
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89.error 误差 (Q ~<>
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90.expected error 预期误差 HD9+4~8
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91.population 总体 H"%SzU
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92.sampling risk 抽样风险 mKhlYVn
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93.non- sampling risk 非抽样风险 =-8y=
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94.sampling unit 抽样单位 KfMaVU=4P
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95.statistical sampling 统计抽样 (S
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96.tolerable error 可容忍误差 \C;F5AO
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97.the risk of under reliance 信赖不足风险 \_PD@A9
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98.the risk of over reliance 信赖过度风险 &Un^
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99.the risk of incorrect rejection 误拒风险 +*P;Vb6 D
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100. the risk of incorrect acceptance 误受风险 ]^?V8*zL]
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101.working trial balance 试算平衡表 Vh;P,no#
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102.index and cross-referencing 索引和交叉索引 5sK1rDN
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103.cash receipt 现金收入 0FEn& \2<
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104.cash disbursement 现金支出 X1;ljX
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105.bank statement 银行对账单 Ncle8=8
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106.bank reconciliation 银行存款余额调节表 9Z;"9$+M
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107.balance sheet date 资产负债表日 0I
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108.net realizable value 可变现净值 g7nqe~
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109.storeroom 仓库 k&8&