61.assessed level of material misstatement risk 重大错报风险的评估水平 }|wC7*^)
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62.simall business 小规模企业 u"8KH
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63.accounting system 会计系统 D'#,%4P,e\
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64.test of control 控制测试 6=Sz5MC
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65.walk-through test 穿行测试 7Dw.9EQ
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66.communication 沟通 yE;S6 O
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67.flow chart 流程图 5Ha(i [d
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68.reperformance of internal control 重新执行 bm h@SB
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69.audit evidence 审计证据 x@D>JG
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70.substantive procedures 实质性程序 V6B[eV$D
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71.assertions 认定 V(Cxd.u
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72.esistence 存在 2>f3nW
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73.occurrence 发生 ,l.+$G
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74.completeness 完整性 -h=wLYl@0i
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75.rights and obligations 权利和义务 Nw%^Gs<~
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76.valuation and allocation 计价和分摊 |nU%H=Rs/
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77.cutoff 截止 AdbTI#eY
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78.accuracy 准确性 Swgvj(y;!A
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79.classification 分类
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80.inspection 检查 j"+6aD/lv
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81.supervision of counting 监盘 Nh !U
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82.observation 观察 =6N=5JePB
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83.confirmation 函证 \"$q=%
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84.computation 计算
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85.analytical procedures 分析程序 M&e=LV
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86.vouch 核对 3f:]*U+O
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87.trace 追查 ?OGs+G
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88.audit sampling 审计抽样 4-9cp=\PE
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89.error 误差 !:~C/B{
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90.expected error 预期误差 ca[*#xiJ
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91.population 总体 wkp$/IZKMj
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92.sampling risk 抽样风险 )=5
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93.non- sampling risk 非抽样风险 mA
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94.sampling unit 抽样单位 !Wy&+H*0
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95.statistical sampling 统计抽样 ObataUxQT
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96.tolerable error 可容忍误差 aw7pr464
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97.the risk of under reliance 信赖不足风险 NkQain9
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98.the risk of over reliance 信赖过度风险 [?da BXS
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99.the risk of incorrect rejection 误拒风险 X*e:MRw[
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100. the risk of incorrect acceptance 误受风险 <4^y7]]F
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101.working trial balance 试算平衡表 YT@N$kOg_
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102.index and cross-referencing 索引和交叉索引 @s\}ER3
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103.cash receipt 现金收入 3 >^B%qg6
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104.cash disbursement 现金支出 _b
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105.bank statement 银行对账单 Nt[&rO3s
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106.bank reconciliation 银行存款余额调节表 1+-F3ROP
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107.balance sheet date 资产负债表日 jQ(%LYX$
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108.net realizable value 可变现净值 0%3T'N%
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109.storeroom 仓库 OW8TiM
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110.sale invoice 销售发票 n>%TIoY
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