61.assessed level of material misstatement risk 重大错报风险的评估水平 1_PoqD!q
62.simall business 小规模企业 n\*!CXc
63.accounting system 会计系统 au:
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64.test of control 控制测试 `d5%.N
65.walk-through test 穿行测试 1g8_Xe4
66.communication 沟通 CDQW !XHc
67.flow chart 流程图 f4 P
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68.reperformance of internal control 重新执行 D1zBsi94D
69.audit evidence 审计证据 5z7U1:
70.substantive procedures 实质性程序 J&W)(Cf
71.assertions 认定 haK3?A,"_A
72.esistence 存在 Qz5sxi
73.occurrence 发生 "s0)rqf<
74.completeness 完整性 p<2L.\6"
75.rights and obligations 权利和义务 itBwCIj G
76.valuation and allocation 计价和分摊 .F
77.cutoff 截止 O}-jCW;K
78.accuracy 准确性 /:~\5}tW
79.classification 分类 1OCeN%4]Qk
80.inspection 检查 B-ngn{Yc
81.supervision of counting 监盘 )dbB=OZ
82.observation 观察 z> Rsi
83.confirmation 函证 Z}mLLf E
84.computation 计算 3
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85.analytical procedures 分析程序 I,>-t GK
86.vouch 核对 Q=;U@k@>
87.trace 追查 2@'oe7E
88.audit sampling 审计抽样 EofymAi%
89.error 误差 RYQ<Zr$!
90.expected error 预期误差 nAW:utTB
91.population 总体 _x%7@.TB
92.sampling risk 抽样风险 v1o#1;
93.non- sampling risk 非抽样风险 _=_Px@
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94.sampling unit 抽样单位 Rdvk
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95.statistical sampling 统计抽样 -JMdE_h
96.tolerable error 可容忍误差 _}lZ,L(w
97.the risk of under reliance 信赖不足风险 :ubV };
98.the risk of over reliance 信赖过度风险 @XLy7_}
99.the risk of incorrect rejection 误拒风险 >`Y.+4mE
100. the risk of incorrect acceptance 误受风险 C7lH]`W|/
101.working trial balance 试算平衡表 \KMToN&2
102.index and cross-referencing 索引和交叉索引 ^t` k0<
103.cash receipt 现金收入 *"?l ]d
104.cash disbursement 现金支出 (G zb
105.bank statement 银行对账单 g7}Gip}.>
106.bank reconciliation 银行存款余额调节表 G18F&c~
107.balance sheet date 资产负债表日 1O/+8yw
108.net realizable value 可变现净值 _4"mAPt
109.storeroom 仓库 `eE&