61.assessed level of material misstatement risk 重大错报风险的评估水平 #bGt%*Re p
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62.simall business 小规模企业 rUj]6j
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63.accounting system 会计系统 G6I>Ry[2?
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64.test of control 控制测试 Ly^r8I
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65.walk-through test 穿行测试 LOp<c<+aW
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66.communication 沟通 a.q
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67.flow chart 流程图 x1TB
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68.reperformance of internal control 重新执行 f#[Fqkmj
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69.audit evidence 审计证据 |n~-LH++
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70.substantive procedures 实质性程序 vmL0H)q
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71.assertions 认定 &u.t5m7(
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72.esistence 存在
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73.occurrence 发生 1}'|HAu
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74.completeness 完整性 './s'!Lj
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75.rights and obligations 权利和义务 hMDy;oQ
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76.valuation and allocation 计价和分摊 ZXp=QH+f
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77.cutoff 截止 0p8
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78.accuracy 准确性 yw2sK7
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79.classification 分类 _},u[+
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80.inspection 检查 Ioj
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81.supervision of counting 监盘 .%.J Q
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82.observation 观察 GXf"a3
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83.confirmation 函证 <w<&,xM
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84.computation 计算 ?bW|~<X~
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85.analytical procedures 分析程序 n YWS'i@
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86.vouch 核对 HOBM?|37CU
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87.trace 追查 %,1bh
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88.audit sampling 审计抽样 J1KV?aR
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89.error 误差 @.@O#
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90.expected error 预期误差 CWHTDao
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91.population 总体 >+LFu?y
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92.sampling risk 抽样风险 3%p^>D\
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93.non- sampling risk 非抽样风险 %dw@;IZ#8{
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94.sampling unit 抽样单位 cA
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95.statistical sampling 统计抽样 .0}]/%al
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96.tolerable error 可容忍误差 W!MO}0s
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97.the risk of under reliance 信赖不足风险 ;Hk{bz(
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98.the risk of over reliance 信赖过度风险 xJlf}LEyF
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99.the risk of incorrect rejection 误拒风险 [Wf% iwB
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100. the risk of incorrect acceptance 误受风险 /?C}PM
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101.working trial balance 试算平衡表 ^~XsHmcQ
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102.index and cross-referencing 索引和交叉索引 .W>LEz'
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103.cash receipt 现金收入 RE6dN
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104.cash disbursement 现金支出 Vz[tgb]-
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105.bank statement 银行对账单 ^qvN:v$1
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106.bank reconciliation 银行存款余额调节表 6N+ ]g/_a
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107.balance sheet date 资产负债表日 kn9ul3c
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108.net realizable value 可变现净值 ^V,?n@c!
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109.storeroom 仓库 >JVdL\3
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110.sale invoice 销售发票 &p