61.assessed level of material misstatement risk 重大错报风险的评估水平 E3<jH
62.simall business 小规模企业 >9'G>~P~I=
63.accounting system 会计系统 ]tA39JK-i
64.test of control 控制测试 @s}I_@
65.walk-through test 穿行测试 CkE@Ll3Z
66.communication 沟通 zm
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67.flow chart 流程图 ^>gRK*,
68.reperformance of internal control 重新执行 p+SFeUp
69.audit evidence 审计证据 kj~)#KDN
70.substantive procedures 实质性程序 8>RGmue
71.assertions 认定 ,UopGlA
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72.esistence 存在 ^n!{ vHz
73.occurrence 发生 7(rTGd0
74.completeness 完整性 QU|{(c
75.rights and obligations 权利和义务 'g$~ij ;x
76.valuation and allocation 计价和分摊 B$1nq#@
77.cutoff 截止 X
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78.accuracy 准确性 ck>|p09q'9
79.classification 分类 :0$(umW@I"
80.inspection 检查 3Bee6N>
81.supervision of counting 监盘 %H75u6
82.observation 观察 4-^|e
83.confirmation 函证 ](a*R
84.computation 计算 X+)68
85.analytical procedures 分析程序 j*t>CB4
86.vouch 核对 WCA`34(
87.trace 追查 8+{WH/}y8
88.audit sampling 审计抽样 {(]B{n
89.error 误差 [X0Wfb}{
90.expected error 预期误差 {>tgNW>)
91.population 总体 M;OY+|uA
92.sampling risk 抽样风险 q
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93.non- sampling risk 非抽样风险 BoYWx^VHx^
94.sampling unit 抽样单位 :P#
95.statistical sampling 统计抽样 ;ZPAnd:pb
96.tolerable error 可容忍误差 yx"xb
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97.the risk of under reliance 信赖不足风险 e;~[PYeu
98.the risk of over reliance 信赖过度风险 Idop!b5!
99.the risk of incorrect rejection 误拒风险 O9wZx%<
100. the risk of incorrect acceptance 误受风险 7D\#1h
101.working trial balance 试算平衡表 wvvMesX<L
102.index and cross-referencing 索引和交叉索引 ';us;xR#
103.cash receipt 现金收入 8fFURk
104.cash disbursement 现金支出 Yxz(g]
105.bank statement 银行对账单 7GY[l3arxv
106.bank reconciliation 银行存款余额调节表 \!j{&cJ
107.balance sheet date 资产负债表日 Iz,a
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108.net realizable value 可变现净值 8~AO~
109.storeroom 仓库 XKN`{h-@
110.sale invoice 销售发票 mV^+`GWvo
111.price list 价目表 jJdw\`
112.positive confirmation request 积极式询证函 {c`kC]9
113.negative confirmation request 消极式询证函 2LGeRw
114.purchase requisition 请购单 ?&EPZq