61.assessed level of material misstatement risk 重大错报风险的评估水平 0O2n/`'
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62.simall business 小规模企业 v })Q
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63.accounting system 会计系统 zuL7%qyv
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64.test of control 控制测试 Mth6-^g5
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65.walk-through test 穿行测试 G+"8l!dC?
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66.communication 沟通 Sl~x$9`
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67.flow chart 流程图 GVd48 *
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68.reperformance of internal control 重新执行 j%& IL0
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69.audit evidence 审计证据 @?&Wm3x9
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70.substantive procedures 实质性程序 A%ywj'|z
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71.assertions 认定 #Ws53mT
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72.esistence 存在 PDw{R]V+
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73.occurrence 发生 ,9ml>ji`=
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74.completeness 完整性 @?2n]n6
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75.rights and obligations 权利和义务 17py).\
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76.valuation and allocation 计价和分摊 rm+v(&
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77.cutoff 截止
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78.accuracy 准确性 V
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79.classification 分类 R "E<8w
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80.inspection 检查 ySruAkw%
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81.supervision of counting 监盘 z
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82.observation 观察 B!q?_[k,
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83.confirmation 函证 ,OBQv.D3>a
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84.computation 计算 p~>_T7ze
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85.analytical procedures 分析程序 A
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86.vouch 核对 +>E5X4JC
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87.trace 追查 ib50LCm
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88.audit sampling 审计抽样 oYq,u@oM
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89.error 误差 @aB9%A
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90.expected error 预期误差 BD1K H;
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91.population 总体 ~x+Ykq0
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92.sampling risk 抽样风险 FH
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93.non- sampling risk 非抽样风险 {F)E\)$G
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94.sampling unit 抽样单位 E8;TLk4\
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95.statistical sampling 统计抽样 (+$ol'i
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96.tolerable error 可容忍误差 xc*!W*04
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97.the risk of under reliance 信赖不足风险 JB'qiuhab
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98.the risk of over reliance 信赖过度风险 bQ=s8'
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99.the risk of incorrect rejection 误拒风险 %d-`71|lG^
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100. the risk of incorrect acceptance 误受风险 P[1m0!,B
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101.working trial balance 试算平衡表 /\TlO.B=
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102.index and cross-referencing 索引和交叉索引 [M<{P5q
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103.cash receipt 现金收入 dRM5urR6,
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104.cash disbursement 现金支出 v?%0~!
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105.bank statement 银行对账单 t3Qm-J}wSB
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106.bank reconciliation 银行存款余额调节表 6HB]T)n
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107.balance sheet date 资产负债表日 lbG}noqb
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108.net realizable value 可变现净值 wFn@\3%l`
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109.storeroom 仓库 &s