61.assessed level of material misstatement risk 重大错报风险的评估水平 *Ho/ZYj3
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62.simall business 小规模企业 {?J/c{=/P
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63.accounting system 会计系统 +n<k)E@>J
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64.test of control 控制测试 EI_
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65.walk-through test 穿行测试 @J5Jpt*IE
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66.communication 沟通 ^
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67.flow chart 流程图 &VV~%jl;k
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68.reperformance of internal control 重新执行 p98~&\QT
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69.audit evidence 审计证据 Pu"R,a
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70.substantive procedures 实质性程序 &v"3*.org@
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71.assertions 认定 hGbj0
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72.esistence 存在 Qu}W/j|3
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73.occurrence 发生 ;5tazBy&:C
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74.completeness 完整性 V5GW:QT
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75.rights and obligations 权利和义务 Ee@4 %/v
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76.valuation and allocation 计价和分摊 %H]lGN)
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77.cutoff 截止 #]#sGmW/L
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78.accuracy 准确性
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79.classification 分类 8me ]JRw
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80.inspection 检查
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81.supervision of counting 监盘 "=6
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82.observation 观察 y_HN6
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83.confirmation 函证
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84.computation 计算 E@-KGsdhK
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85.analytical procedures 分析程序 $uap8nN
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86.vouch 核对 rHf&:~
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87.trace 追查 c-g)eV|)S
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88.audit sampling 审计抽样 e]T`ot#/
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89.error 误差 k6Uc3O
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90.expected error 预期误差 cZ(elZ0~
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91.population 总体 A8q;
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92.sampling risk 抽样风险 _=q!
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93.non- sampling risk 非抽样风险 w,O,W[C
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94.sampling unit 抽样单位 {
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95.statistical sampling 统计抽样 ;L|uIg;.s
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96.tolerable error 可容忍误差 ?d4m!HgR
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97.the risk of under reliance 信赖不足风险 v^ /Q 8Q
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98.the risk of over reliance 信赖过度风险 C-8qj>
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99.the risk of incorrect rejection 误拒风险 dB+N\HB
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100. the risk of incorrect acceptance 误受风险 Ja SI^go
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101.working trial balance 试算平衡表 dgDy5{_
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102.index and cross-referencing 索引和交叉索引 +rIL|c}J
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103.cash receipt 现金收入 'S[++w?Qq
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