61.assessed level of material misstatement risk 重大错报风险的评估水平 +ubnx{VC
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62.simall business 小规模企业 @1g&Z}L
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63.accounting system 会计系统 6G}c1nWU
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64.test of control 控制测试 L M
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65.walk-through test 穿行测试 'I v_mig
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66.communication 沟通 9B=1Yr[
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67.flow chart 流程图 5g>wV
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68.reperformance of internal control 重新执行 p411 `]Zf
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69.audit evidence 审计证据 J633uH}}
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70.substantive procedures 实质性程序 DP*@dFU"
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71.assertions 认定 ]Ik%#l.G_
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72.esistence 存在 mU@xcN
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73.occurrence 发生 74f
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74.completeness 完整性 [s}/nu~U
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75.rights and obligations 权利和义务 +EkW>$
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76.valuation and allocation 计价和分摊 Qn|+eLY
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77.cutoff 截止 [@G`Afaf
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78.accuracy 准确性 $iPP|Rw
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79.classification 分类
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80.inspection 检查 NY!jwb@%
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81.supervision of counting 监盘 N wtg%;
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82.observation 观察 /S~m)$vu
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83.confirmation 函证 !9 f4R/ ?
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84.computation 计算 PJ
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85.analytical procedures 分析程序 2"&)
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86.vouch 核对 dR
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87.trace 追查 op @iGC+
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88.audit sampling 审计抽样 Yc;ec9~
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89.error 误差 \ZH&LPAY
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90.expected error 预期误差 -JV~[-,
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91.population 总体 yI)~]K
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92.sampling risk 抽样风险 s9j7Psd
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93.non- sampling risk 非抽样风险 >/^#Drwb!i
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94.sampling unit 抽样单位 &.N$
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95.statistical sampling 统计抽样 rU2iy"L
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96.tolerable error 可容忍误差 `xz&Scil
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97.the risk of under reliance 信赖不足风险 ll<NIdf\r
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98.the risk of over reliance 信赖过度风险 8;" *6vHZ
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99.the risk of incorrect rejection 误拒风险 thW<
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100. the risk of incorrect acceptance 误受风险 -<f;l_(
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101.working trial balance 试算平衡表 lE5v-z? &|
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102.index and cross-referencing 索引和交叉索引 PQ U]l"A
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103.cash receipt 现金收入 @pza>^wk
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104.cash disbursement 现金支出 80B>L
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105.bank statement 银行对账单 ]v 29 Rx
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