61.assessed level of material misstatement risk 重大错报风险的评估水平 VKzY6
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62.simall business 小规模企业 3awh>1N2W
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63.accounting system 会计系统
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64.test of control 控制测试 a;},y|'E
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65.walk-through test 穿行测试 '3
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66.communication 沟通 R4xoc;b
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67.flow chart 流程图 2=?/$A9p
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68.reperformance of internal control 重新执行 \2$-.np
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69.audit evidence 审计证据
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70.substantive procedures 实质性程序 g~zz[F 8U
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71.assertions 认定 gu'Y k
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72.esistence 存在 \FVm_)
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73.occurrence 发生 }zA
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74.completeness 完整性 S1_X@[t
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75.rights and obligations 权利和义务 /jBjqE;_
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76.valuation and allocation 计价和分摊 BU\P5uB!V
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77.cutoff 截止 o6{[7jI
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78.accuracy 准确性 z]P=>w
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79.classification 分类 '|v??`o#
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80.inspection 检查 H@!\?5I
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81.supervision of counting 监盘 #LP38wE
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82.observation 观察 Fpz)@0K;
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83.confirmation 函证 eB]cPo4gW
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84.computation 计算 {*/&`$0lH|
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85.analytical procedures 分析程序 7=$@bHEF#*
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86.vouch 核对 <W,M?r+
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87.trace 追查 XkG:1H;Q%
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88.audit sampling 审计抽样 (MI8Kkb1d
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89.error 误差 MfX1&/Z+
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90.expected error 预期误差 W%3<"'eP
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91.population 总体 ,BUDo9h
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92.sampling risk 抽样风险 =5a|'O
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93.non- sampling risk 非抽样风险 3#=%2\
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94.sampling unit 抽样单位 Y[(U~l,a+
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95.statistical sampling 统计抽样 /7s^OkQ
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96.tolerable error 可容忍误差 B=4xZJPy
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97.the risk of under reliance 信赖不足风险 oxs0)B
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98.the risk of over reliance 信赖过度风险 =/ b2e\
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99.the risk of incorrect rejection 误拒风险 E
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100. the risk of incorrect acceptance 误受风险 S<
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101.working trial balance 试算平衡表 <)D)j[
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102.index and cross-referencing 索引和交叉索引 OA_WjTwDs
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103.cash receipt 现金收入 !>n^ ;u
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104.cash disbursement 现金支出 xI'sprNa_1
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105.bank statement 银行对账单 iS
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106.bank reconciliation 银行存款余额调节表 jcC"SqL
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107.balance sheet date 资产负债表日 fz9
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108.net realizable value 可变现净值 Ct8}jg"
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109.storeroom 仓库 ^V5VRGq
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