61.assessed level of material misstatement risk 重大错报风险的评估水平 Okd7ua-f
62.simall business 小规模企业 W;P8'_2Y
63.accounting system 会计系统 ^
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64.test of control 控制测试 [5MV$)"!j
65.walk-through test 穿行测试 .JWN\\
66.communication 沟通 >\s+A2P
67.flow chart 流程图 8+&Da
68.reperformance of internal control 重新执行 U1=\ `)u;
69.audit evidence 审计证据 rJCu6
70.substantive procedures 实质性程序 xGw|
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71.assertions 认定 #8B4*gAM
72.esistence 存在 Rw`64 L_
73.occurrence 发生 AhNz[A
74.completeness 完整性 Lr(My3vF8q
75.rights and obligations 权利和义务 G;^,T/q47
76.valuation and allocation 计价和分摊 34aSRFsk*
77.cutoff 截止 uVZX53 ,g
78.accuracy 准确性 Q.l3F3;
79.classification 分类 ua%j}%G(
80.inspection 检查 r]bG,?
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81.supervision of counting 监盘 /}3I:aJwb
82.observation 观察 ,y[w`Q\
83.confirmation 函证 O
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84.computation 计算
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85.analytical procedures 分析程序 XWUi_{zn
86.vouch 核对 LP//\E_]
87.trace 追查 81S0: =
88.audit sampling 审计抽样 f/^T:F6
89.error 误差 hJ*#t<.<P;
90.expected error 预期误差 #7naI*O
91.population 总体 #9]O92t2UV
92.sampling risk 抽样风险 e3%dNa
93.non- sampling risk 非抽样风险 ^J&}C
94.sampling unit 抽样单位 nMH:7[x3
95.statistical sampling 统计抽样 aj$&~-/
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96.tolerable error 可容忍误差 bMN]co
97.the risk of under reliance 信赖不足风险 G8Zl[8
98.the risk of over reliance 信赖过度风险 +}^^]J$Nh
99.the risk of incorrect rejection 误拒风险 'TDp%s*;
100. the risk of incorrect acceptance 误受风险 .|2[!7CXH
101.working trial balance 试算平衡表 0
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102.index and cross-referencing 索引和交叉索引 W,[iRmxn
103.cash receipt 现金收入 vH>s2\V"
104.cash disbursement 现金支出 r<