61.assessed level of material misstatement risk 重大错报风险的评估水平 i;)r|L`V?
62.simall business 小规模企业 UR`pZ.U
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63.accounting system 会计系统 oRn 5blj
64.test of control 控制测试 5OFb9YX
65.walk-through test 穿行测试 P.|g4EdND
66.communication 沟通 %D^j7`Z
67.flow chart 流程图 6Hpj&Qm
68.reperformance of internal control 重新执行 WtSlD9 h
69.audit evidence 审计证据 I>3G"[t
70.substantive procedures 实质性程序 M+Y^ A7
71.assertions 认定 iL IKrU+`
72.esistence 存在 3~0X
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73.occurrence 发生 TwE&5F*
74.completeness 完整性 RG_)<U/B
75.rights and obligations 权利和义务 K)oN^
76.valuation and allocation 计价和分摊 k.0pPl
77.cutoff 截止 HQ|{!P\/?U
78.accuracy 准确性 Y0OVzp9 b
79.classification 分类 Ks7kaX
80.inspection 检查 PI")^`
81.supervision of counting 监盘 Z Q9's
82.observation 观察 T|nN.
83.confirmation 函证 \=g%W^i
84.computation 计算 CV,[x[L#{
85.analytical procedures 分析程序 @}N;C..Y$
86.vouch 核对 |}roR{gc|
87.trace 追查 v3jx2Z
88.audit sampling 审计抽样 "V_PWEi
89.error 误差 p&\x*~6u
90.expected error 预期误差 hta$k%2
91.population 总体 xZ"kJ'C4}
92.sampling risk 抽样风险 ~Urj:l
93.non- sampling risk 非抽样风险 z[, `
94.sampling unit 抽样单位 T1b9Zqc)f
95.statistical sampling 统计抽样 k@R)_,2HH
96.tolerable error 可容忍误差 Z.0^:rVp~
97.the risk of under reliance 信赖不足风险 0r\hX6 k
98.the risk of over reliance 信赖过度风险 4a~9?}V:
99.the risk of incorrect rejection 误拒风险 QPa&kl
100. the risk of incorrect acceptance 误受风险 :@X@8j":
101.working trial balance 试算平衡表 A&0sD}I\K
102.index and cross-referencing 索引和交叉索引 Ts:pk
103.cash receipt 现金收入 hMx/}Tw wt
104.cash disbursement 现金支出
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105.bank statement 银行对账单 C44Dz.rs
106.bank reconciliation 银行存款余额调节表 ,Gd8 <