61.assessed level of material misstatement risk 重大错报风险的评估水平 S) `@)sr
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62.simall business 小规模企业 \cHFV
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63.accounting system 会计系统 hcR^?
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64.test of control 控制测试 )gk
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65.walk-through test 穿行测试 88l{M[B2
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66.communication 沟通 4XSq\.@G
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67.flow chart 流程图 pbGv\SF
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68.reperformance of internal control 重新执行 SOluTFxUw
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69.audit evidence 审计证据 n]3Z~HoZ
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70.substantive procedures 实质性程序 Q$Q:Jm53
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71.assertions 认定 |wyua@2
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72.esistence 存在 wif1|!aL
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73.occurrence 发生 b\H,+|iK
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74.completeness 完整性 nE4rB\
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75.rights and obligations 权利和义务 %:7/ym[
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76.valuation and allocation 计价和分摊 4\ny]A:~
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77.cutoff 截止 M[L@ej
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78.accuracy 准确性 |wuN`;gc"
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79.classification 分类 WmE
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80.inspection 检查 Vr #o]v
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81.supervision of counting 监盘 ZpZoOdjslV
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82.observation 观察 3lgD,_&
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83.confirmation 函证 !ozHS_
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84.computation 计算 Rd|^C$6
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85.analytical procedures 分析程序 R_#k^P^
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86.vouch 核对 /km0[M
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87.trace 追查 dDl_Pyg4K
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88.audit sampling 审计抽样 3C2~heO>|
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89.error 误差 %
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90.expected error 预期误差 'N/u<`)
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91.population 总体 N^jr
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92.sampling risk 抽样风险 Q
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93.non- sampling risk 非抽样风险 r`PD}6\
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94.sampling unit 抽样单位 Jv~^hN2
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95.statistical sampling 统计抽样 *+ +}ll6
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96.tolerable error 可容忍误差 [\=1|t5n~
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97.the risk of under reliance 信赖不足风险 8aW<lu
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98.the risk of over reliance 信赖过度风险 nsu RG
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99.the risk of incorrect rejection 误拒风险 /&yc?Ui
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100. the risk of incorrect acceptance 误受风险 *Q;?p
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101.working trial balance 试算平衡表 ]x6r
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102.index and cross-referencing 索引和交叉索引 aO*v"^oF
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103.cash receipt 现金收入 \Z-Fu=8J8^
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104.cash disbursement 现金支出 5]2 p>%G
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105.bank statement 银行对账单 BxesoB
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106.bank reconciliation 银行存款余额调节表 fj[Kbo 7!h
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107.balance sheet date 资产负债表日 ;+lsNf
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108.net realizable value 可变现净值 </_.+c [
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109.storeroom 仓库 z]!w@:
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110.sale invoice 销售发票 >txeo17Ba\
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