61.assessed level of material misstatement risk 重大错报风险的评估水平 9a_UxF+6/
62.simall business 小规模企业 GN=8;Kq%
63.accounting system 会计系统 `T{CB) ?
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64.test of control 控制测试 >[wB|V5
65.walk-through test 穿行测试 w=: c7Y+
66.communication 沟通 mAY/J0_
67.flow chart 流程图
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68.reperformance of internal control 重新执行 zAvI f
69.audit evidence 审计证据 E:+r.r"Y
70.substantive procedures 实质性程序 !!8;ZcL}Z
71.assertions 认定 g& f)WQ(
72.esistence 存在 Aq7`A^1t$
73.occurrence 发生 0pl'*r*9
74.completeness 完整性 mG\9Qkom|
75.rights and obligations 权利和义务 mG@[~w+
76.valuation and allocation 计价和分摊 R>1oF]w
77.cutoff 截止 .6y*Z+Zg
78.accuracy 准确性 &5sPw^{,H
79.classification 分类 rc7c$3# X
80.inspection 检查 oHp"\Z&
81.supervision of counting 监盘 #pPR>,4
82.observation 观察 (~! @Uz5
83.confirmation 函证 .y_ ~mr&d
84.computation 计算 CdcBE.%<
85.analytical procedures 分析程序 zf5%|7o
86.vouch 核对 H!,V7R
87.trace 追查 (^sb('"
88.audit sampling 审计抽样 z|Xt'?9&n
89.error 误差 s|
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90.expected error 预期误差 Z=%u:K}[
91.population 总体 q$IU!I4
92.sampling risk 抽样风险 S$R=!3* "V
93.non- sampling risk 非抽样风险 ^h#A7 g
94.sampling unit 抽样单位 (Ia:>ocE0
95.statistical sampling 统计抽样 z&um9rXR
96.tolerable error 可容忍误差 ~x_(v,NW
97.the risk of under reliance 信赖不足风险 ?qn4ea-\P
98.the risk of over reliance 信赖过度风险 ;eO Ye3;c
99.the risk of incorrect rejection 误拒风险 {_z6
100. the risk of incorrect acceptance 误受风险 d~QJ}a
101.working trial balance 试算平衡表 -GQ.B{%G
102.index and cross-referencing 索引和交叉索引 x}d5Y
103.cash receipt 现金收入 P>x88M
104.cash disbursement 现金支出 _n4`mL8>kH
105.bank statement 银行对账单 Ls.g\Gl3
106.bank reconciliation 银行存款余额调节表 V2tA!II-s
107.balance sheet date 资产负债表日 oW(8bd)
108.net realizable value 可变现净值 tEibxE
109.storeroom 仓库 n
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