61.assessed level of material misstatement risk 重大错报风险的评估水平 $ 5"
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62.simall business 小规模企业 &KMI C
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63.accounting system 会计系统 b"$?(Y
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64.test of control 控制测试 .'=S1|_(
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65.walk-through test 穿行测试 /rpr_Xw}
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66.communication 沟通 +Kgl/Wg%
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67.flow chart 流程图 WdOxwsq"
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68.reperformance of internal control 重新执行 Z=8&`
Osz=OO{
69.audit evidence 审计证据 80Y%C-Y:
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70.substantive procedures 实质性程序 v/
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71.assertions 认定 "81'{\(I_
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72.esistence 存在 $Z;8@O3
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73.occurrence 发生 ~ox}e(xy
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74.completeness 完整性 Pt85q?- >
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75.rights and obligations 权利和义务 I'IFBVhaYn
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76.valuation and allocation 计价和分摊 >h%>s4W
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77.cutoff 截止 .=YV
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78.accuracy 准确性 :JSxsA6k
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79.classification 分类 n`^jNXE
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80.inspection 检查 @"s<0T^H
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81.supervision of counting 监盘 {3KY:%6qj
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82.observation 观察 ,]\cf
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83.confirmation 函证
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84.computation 计算 ,W+=N"`a'
9Avj\G
85.analytical procedures 分析程序 a4uy}@9z
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86.vouch 核对 $G <r2lPy
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87.trace 追查 \V 'fB5
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88.audit sampling 审计抽样 2wO8;wiA
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89.error 误差 PO5,lcBD<
8r>\scS
90.expected error 预期误差 a
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91.population 总体 8Mtd}{Fw*
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92.sampling risk 抽样风险 q;R&valn
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93.non- sampling risk 非抽样风险 5.-:)=
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94.sampling unit 抽样单位 B{0]v-w
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95.statistical sampling 统计抽样 jSBz),.XU}
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96.tolerable error 可容忍误差 r[):'ys,C
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97.the risk of under reliance 信赖不足风险 ,y"vf^BE.
msw'n
98.the risk of over reliance 信赖过度风险 QpzdlB44l
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99.the risk of incorrect rejection 误拒风险 @rqmDpU
}x$@j
100. the risk of incorrect acceptance 误受风险 "<Di
29 !QE>Q
101.working trial balance 试算平衡表 q%k&O9C2]
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102.index and cross-referencing 索引和交叉索引 5o{U$
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103.cash receipt 现金收入 q%bFR[p<*
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