61.assessed level of material misstatement risk 重大错报风险的评估水平 >j?5MIm03
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62.simall business 小规模企业 g9
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63.accounting system 会计系统 RhyI\(Z2q
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64.test of control 控制测试 LXIlrZ9D5
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65.walk-through test 穿行测试 lj%8(X u
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66.communication 沟通 Cq1t[a
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67.flow chart 流程图 93fKv
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68.reperformance of internal control 重新执行 [K13Jy+
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69.audit evidence 审计证据 (d993~|h
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70.substantive procedures 实质性程序 'N=' B<^;%
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71.assertions 认定 7|zt'.56[
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72.esistence 存在 5`oor86
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73.occurrence 发生 ?>q=Nf^ Q.
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74.completeness 完整性 [k-7Kq
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75.rights and obligations 权利和义务 cv:nlq)
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76.valuation and allocation 计价和分摊 DWJ%r"aN
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77.cutoff 截止 _1y|#o
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78.accuracy 准确性 ] >ipC,v
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79.classification 分类 f;u;hQxs
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80.inspection 检查 ;~~Oc
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81.supervision of counting 监盘 nS?HH6H
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82.observation 观察 1:Y
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83.confirmation 函证 a0)+=*$
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84.computation 计算 \<lV),
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85.analytical procedures 分析程序 Cy6[p
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86.vouch 核对 3=bzIU
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87.trace 追查 8x,;B_Zu
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88.audit sampling 审计抽样 D{BH~IM
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89.error 误差 MiRH i<g0
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90.expected error 预期误差 3pDZ}{ZZU
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91.population 总体 iT^lk'?{O
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92.sampling risk 抽样风险 $Uewv
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93.non- sampling risk 非抽样风险 pNiqb+^nz
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94.sampling unit 抽样单位 ) 0}o bPp
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95.statistical sampling 统计抽样 svo^#V~h'
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96.tolerable error 可容忍误差 *"zE,Bp"
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97.the risk of under reliance 信赖不足风险 BMX x(W]
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98.the risk of over reliance 信赖过度风险 A{+ZXu}
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99.the risk of incorrect rejection 误拒风险 _R-#I
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100. the risk of incorrect acceptance 误受风险 J7cq
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101.working trial balance 试算平衡表 t]&n_]`{.
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102.index and cross-referencing 索引和交叉索引 R>0ta
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103.cash receipt 现金收入 q?0goL
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104.cash disbursement 现金支出 \Fj4Gy?MW
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105.bank statement 银行对账单 V&}Z# 9Dx
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106.bank reconciliation 银行存款余额调节表 A6U6SvM;
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107.balance sheet date 资产负债表日 x)Th
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108.net realizable value 可变现净值 |ITg-t
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109.storeroom 仓库 <