61.assessed level of material misstatement risk 重大错报风险的评估水平 U
R@'J@V#:
62.simall business 小规模企业 (qB$I\
63.accounting system 会计系统 (VBoZP=W
64.test of control 控制测试 \>,{)j q;
65.walk-through test 穿行测试 $7|0{Dw
66.communication 沟通 L$(W*
PG}
67.flow chart 流程图 w ="I*7c@
68.reperformance of internal control 重新执行 =>S5}6
69.audit evidence 审计证据 ShGR!r<
70.substantive procedures 实质性程序 : 2?i9F0_
71.assertions 认定 m$[\(Z(/
72.esistence 存在 u!{P{C
73.occurrence 发生 E$8GXo00v
74.completeness 完整性 EZBk;*=B
75.rights and obligations 权利和义务 UN,@K9
76.valuation and allocation 计价和分摊 2ps
LX
77.cutoff 截止 $:mCyP<y
78.accuracy 准确性 `<\AnhNW]I
79.classification 分类 "d.qmM
80.inspection 检查 K6|*-Wo.
81.supervision of counting 监盘 GHYgSS
82.observation 观察 6aMqU?
-
83.confirmation 函证 pN%L3?2
84.computation 计算 %&z9^}Vd[
85.analytical procedures 分析程序 &x;v&
86.vouch 核对
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87.trace 追查 o?hya.;h4
88.audit sampling 审计抽样 :LcR<>LZ
89.error 误差 Cww$ A %}
90.expected error 预期误差 skZxR5v3~L
91.population 总体 LD^V="d
92.sampling risk 抽样风险 P8;|>OLZ)
93.non- sampling risk 非抽样风险 u-j Gv| ,|
94.sampling unit 抽样单位 VN`2bp>5I
95.statistical sampling 统计抽样 4b6$Mj
96.tolerable error 可容忍误差 =I7#Vtd^K<
97.the risk of under reliance 信赖不足风险 h'kgL~+$
98.the risk of over reliance 信赖过度风险 0XXu_f@]9
99.the risk of incorrect rejection 误拒风险 ds7I .Q'
100. the risk of incorrect acceptance 误受风险 -Z6ot{%
101.working trial balance 试算平衡表 {!6!z,
102.index and cross-referencing 索引和交叉索引 Q1s`d?P/`
103.cash receipt 现金收入 KvktC|~?
104.cash disbursement 现金支出 Mx$VAV^\
105.bank statement 银行对账单 6!b9 6bV
106.bank reconciliation 银行存款余额调节表 j.ANBE96>
107.balance sheet date 资产负债表日 Eiz\Nb
108.net realizable value 可变现净值 dos$d3B4
109.storeroom 仓库 \JN<