61.assessed level of material misstatement risk 重大错报风险的评估水平 D2060ze
62.simall business 小规模企业 q ,C)AZ
63.accounting system 会计系统 2feiD?0
64.test of control 控制测试 I6q]bQ="
65.walk-through test 穿行测试 ySS
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66.communication 沟通 5._=m"Pl
67.flow chart 流程图 y; .U-}e1
68.reperformance of internal control 重新执行 )kBN]>&R
69.audit evidence 审计证据 T6P9Icv?@7
70.substantive procedures 实质性程序 1 2Lc$\3P
71.assertions 认定 A6 D@#(D
72.esistence 存在 5kRP
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73.occurrence 发生 [K*>W[n
74.completeness 完整性 W=[..d
75.rights and obligations 权利和义务 <0P7NC:Ci
76.valuation and allocation 计价和分摊 &fyT}MA
77.cutoff 截止 U{)|z-n
78.accuracy 准确性 l$>))cW!
79.classification 分类 K+`$*vS~ws
80.inspection 检查 PB
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81.supervision of counting 监盘 lT<4c5%
82.observation 观察 f&n6;N
83.confirmation 函证 +Kw&XRAd
84.computation 计算 5S;|U&f|
85.analytical procedures 分析程序 YgeU>I|v
86.vouch 核对 5bfd8C
87.trace 追查 n#NE.ap$&,
88.audit sampling 审计抽样 9b8kRz[ c
89.error 误差 viLK\>>
90.expected error 预期误差 hj8S".A_
91.population 总体 4X()D {uR
92.sampling risk 抽样风险 Qd{h3K^hlu
93.non- sampling risk 非抽样风险 wG,"ZN
94.sampling unit 抽样单位 m^
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95.statistical sampling 统计抽样 lrE|>R
96.tolerable error 可容忍误差 _:ORu Vk
97.the risk of under reliance 信赖不足风险 [i
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98.the risk of over reliance 信赖过度风险 "F$0NYb]I
99.the risk of incorrect rejection 误拒风险 9rCvnP=
100. the risk of incorrect acceptance 误受风险 _:0)uR LS
101.working trial balance 试算平衡表 T##_?=22I
102.index and cross-referencing 索引和交叉索引 -f4>4@y
103.cash receipt 现金收入 +FYQ7UE
104.cash disbursement 现金支出 5@:c6(5$
105.bank statement 银行对账单 <+/:}S4w)
106.bank reconciliation 银行存款余额调节表 TqZ&X|G
107.balance sheet date 资产负债表日 }gfs
108.net realizable value 可变现净值 x c[BQ|P=
109.storeroom 仓库 ^<